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Tax-Exempt Status

IRS Posts Procedure for Reporting Tax-Exempt Organization Concerns

IRS Developments, Tax-Exempt StatusJuly 23, 2021

The IRS has posted on its website the procedure for submitting complaints about a tax-exempt organization that may not be…

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IRS Provides Interim Guidance for 501(c)(4) Notice Requirement

IRS Developments, Tax-Exempt StatusMarch 11, 2021

The IRS has provided interim guidance on potential penalties for 501(c)(4) organizations that fail to timely file Form 8976, which…

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IRS Sends Erroneous Automatic Revocation Notices

Tax-Exempt StatusOctober 29, 2020

Most tax-exempt organizations have an annual Form 990 filing requirement, and organizations that fail to file the required Form 990…

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Going Paperless: IRS Requires Online Submission of Form 1023

IRS Developments, Tax-Exempt StatusFebruary 5, 2020

The IRS announced last week that all Form 1023 applications for tax-exempt status under Section 501(c)(3) must be filed electronically…

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501(c)(6) Refresher: Line of Rulings Clarify Permissible Purposes

Tax-Exempt StatusSeptember 25, 2019

The IRS has been releasing a number of adverse determination rulings recently regarding 501(c)(6) organizations. By way of background, a…

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Federal Court Invalidates IRS Procedure that Reduced Donor Disclosure

IRS Developments, Tax-Exempt StatusAugust 1, 2019

A federal district court has ruled that the IRS violated federal law when it adopted Revenue Procedure 2018-38, which provides…

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501(c)(4) Notification Requirement Finalized, Clarified

Tax-Exempt StatusJuly 28, 2019

The IRS has issued final regulations addressing the requirement that social welfare organizations notify the IRS of their intent to…

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Summer 2019 Developments for Tax-Exempt Organizations

IRS Developments, Tax-Exempt Status, Unrelated Business Income TaxationJuly 16, 2019

Summer time has been a fairly busy time in the area of tax-exempt organizations, with the IRS and federal lawmakers…

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Up In Smoke – No 501(c)(3) Status for Providing Assistance To Needy Medical Marijuana Patients

Tax-Exempt StatusMay 15, 2019

Last week, the IRS issued a final adverse determination in Private Letter Ruling 201917008 for an organization that has the…

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IRS Eases Up on Corporate Restructurings and Requiring New Exemption Applications

IRS Developments, Tax-Exempt StatusMarch 13, 2019

The IRS has eased its requirements around new 1023 and 1024 applications—which is good news for organizations that change certain…

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The information provided on this blog is for informational purposes only. It is not legal or tax advice and should not be construed as providing legal advice on any subject matter. Please see our blog policy for more information.

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