501(c)(3) organizations enjoy certain tax benefits, namely exemption from federal income tax and the ability to receive tax-deductible charitable donations….
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Tax-Exempt Status
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…
READ MORE Updated Guidance from IRS on 501(c)(4) Notification Requirement
The IRS has just released final and temporary regulations, as well as Revenue Procedure 2016-41, that shed some light on the new…
READ MORE IRS Cuts 1023-EZ Filing Fee to $275
The IRS has just announced that the filing fee for the 1023-EZ, a short-form application for recognition of tax-exempt 501(c)(3) status,…
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Primer on Advising Nonprofits: Obtaining and Retaining Tax-Exempt Status
At today’s Colorado Bar Association’s 25th Annual Institute on Advising Nonprofits, nonprofit attorney Becky Seidel presented “Obtaining and Retaining Tax-Exempt…
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Different Solutions to “Food Desert” Dilemma in Low-Income Areas
A recent Nonprofit Quarterly article focused on solving the issue of food deserts—places without access to grocery stores offering fresh…
READ MORE IRS Approves Crossroads GPS as Exempt 501(c)(4) After Six Years
Amid a great deal of controversy, the IRS has granted exemption to Crossroads GPS, an organization famous both for its…
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Uncharted For-Profit/Nonprofit Media Structure Making News
Recently, the Philadelphia media publications The Inquirer, Daily News and Philly.com were donated to a new nonprofit media institute. While…
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IRS Clarifies New Filing Obligation for 501(c)(4) Organizations
With the enactment of the Protecting Americans from Tax Hikes (PATH) Act of 2015, organizations exempt under Section 501(c)(4) face…
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