Organizations that begin their existence as private foundations may well find themselves wanting to change that status for a number…
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Nonprofit Law Blog
Push for Coding Education Sparks Policy Debate
An article this week in the New York Times highlighted the push for coding education in public schools, starting as young…
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President Trump’s Executive Order Falls Short of His Promise to “Destroy” the Johnson Amendment
Back in February, we blogged about the President’s vow to destroy the Johnson Amendment—which makes it illegal for tax-exempt organizations…
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IRS Acknowledges The Value of Man’s Best Friends
In a private letter ruling released last week, the IRS blessed the expansion of a 501(c)(3) organization that plans to begin…
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Private Foundations and Compensation: Family Ties Can Lead to Problems
In the world of private foundations, it is not unusual to compensate related parties for services they provide to the…
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IRS Warns that Tax Scams Are at All-Time High
Scammers have made millions of dollars defrauding U.S. taxpayers out of their hard-earned money, and the number of scams and…
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Anti-Terror Scrutiny Hampers Funding for Crucial Charitable Work
The images of the humanitarian crisis in Syria have made many—individuals and organizations alike—question what they can do to help. Yet…
READ MORE IRS Makes 1023-EZ Data Available Online
Recently the IRS announced that it has made publicly available the data submitted by nonprofit organizations using the short-form 1023-EZ…
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Illegal Activity by 501(c)(3)s: Always a Threat to Exemption?
This is the second of two blog posts focusing on restrictions on 501(c)(3)s engaging in illegal activity or activity that…
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501(c)(3)s and Public Policy Violation: A Fresh Look at Doctrine
This is the first of two blog posts focusing on restrictions on 501(c)(3)s in engaging in illegal activity or activity…
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