In Colorado, nonprofit organizations that are exempt from federal income taxation are automatically exempt from paying Colorado state income tax—apart…
READ MORE
Tax-Exempt Status
Changes Coming to Short-Form 1023-EZ
Early next year, the IRS is planning to implement some changes to the Form 1023-EZ that will require users to…
READ MORE
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…
READ MORE
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…
READ MORE
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…
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…
READ MORE
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…
READ MORE
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…
READ MORE
Hate Groups as Charities? Exempt 501(c)(3) Status Seems Counterintuitive to Many
The Chronicle of Philanthropy recently reported that more than 60 controversial nonprofits—deemed “hate groups” by the Southern Poverty Law Center (SPLC)…
READ MORE The Ongoing Debate Around 501(c)(3)s and Political Activity Heats Up
501(c)(3) organizations enjoy certain tax benefits, namely exemption from federal income tax and the ability to receive tax-deductible charitable donations….
READ MORE