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Staying ahead of what matters most to nonprofits
Resources
We strive to keep our clients and the nonprofit community informed of important legal matters impacting their organizations. Here you’ll find in-depth articles, news briefs on current events important to nonprofits, and case studies, as well as material from our many speaking engagements and professional articles published in Colorado and across the country.
If you’d like to receive articles as they are published, please subscribe to our Nonprofit Law Blog.
Foundation Net Investment Income Tax Rules Get Needed Simplification
Most private foundations will begin paying a lower rate of tax on their net investment income starting this year. On…
READ MORE Going Paperless: IRS Requires Online Submission of Form 1023
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
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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Flexible Giving Accounts Legislation Getting Another Look
Last week, the Everyday Philanthropist Act that provides for the creation of “Flexible Giving Accounts” was reintroduced to the House…
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Federal Court Invalidates IRS Procedure that Reduced Donor Disclosure
A federal district court has ruled that the IRS violated federal law when it adopted Revenue Procedure 2018-38, which provides…
READ MORE 501(c)(4) Notification Requirement Finalized, Clarified
The IRS has issued final regulations addressing the requirement that social welfare organizations notify the IRS of their intent to…
READ MORE Summer 2019 Developments for Tax-Exempt Organizations
Summer time has been a fairly busy time in the area of tax-exempt organizations, with the IRS and federal lawmakers…
READ MORE Up In Smoke – No 501(c)(3) Status for Providing Assistance To Needy Medical Marijuana Patients
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
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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