For most people, the terms “nonprofit” or “exempt organization” evoke images of the 501(c)(3) public charity. However, there are actually…
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Nonprofit Law Blog
When Disaster Hits, Is a New Organization Necessary?
After tragedies like the Boston Marathon bombings or Hurricane Sandy, there is an inspiring and admirable outpouring of support to…
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With Tax Deadline Ahead, Don’t Forget About 990-N
Tax day may have come and gone for individual taxpayers who didn’t opt for an extension, but for some exempt…
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Fiscal Sponsorship: Providing an Umbrella for New Charities Awaiting 501(c)(3) Status
Are you planning on filing an application for 501(c)(3) status (Form 1023) with the IRS in the near future? Or…
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Now What? Waiting for Determination Letter Can Complicate Fundraising
Our previous post discussed some basics about forming and operating a nonprofit organization, and focused in part on the application…
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The decision to form and operate a new nonprofit 501(c)(3) organization is an exciting one, but the process to do…
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501(c)(4) Organizations Under Scrutiny for Political Activity
Social welfare organizations exempt under Section 501(c)(4) currently are being put under the magnifying glass on several fronts. We’ve previously…
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NGOsource Aims to Ease the Foreign Grantmaking Process
We discussed in an earlier post how the IRS recently proposed new regulations that will make it easier for private…
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Nonprofit Media: Helping Fill the Void in Local News
This past Monday, the Council on Foundations released a report by its Nonprofit Media Working Group that advocates a new…
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IRS Substantiation Rules Apply to Private Foundations, Too!
Many readers likely have some familiarity with the IRS rules for substantiation of charitable contributions, which set out requirements for…
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