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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Tax-Exempt Status
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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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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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 True the Vote Case Against the IRS Can Move Forward
The Court of Appeals for the District of Columbia has ruled that a lawsuit brought by True the Vote, a…
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A Primer on the PATH Act for Nonprofits
President Obama signed into law the Protecting Americans from Tax Hikes (“PATH”) Act late last year. The PATH Act has…
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