To qualify as exempt under section 501(c)(3), an organization needs to be organized and operated for qualifying purposes. These purposes…
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Tax-Exempt Status
Game Over? NFL Gives Up Tax-Exempt 501(c)(6) Status
The National Football League is voluntarily becoming a taxable entity, following several years of scrutiny and legislative attempts to revoke…
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Requirement for New Form 1023 Eliminated in Some Reorganization Circumstances
In the world of nonprofits, it’s not unusual to start with one entity form and want to change to another…
READ MORE Controversy over NFL’s Exempt Status Still in Play
The issue of the NFL’s tax-exempt status—and whether it is warranted—has been bubbling up over the last few years. We’ve…
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Legal Developments Affecting Charitable Organizations and 990 Reporting
Becky Seidel presented on legal developments affecting charitable organizations and Form 990 reporting at the 2013 Rocky Mountain Area Conference…
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A Rose by Any Other Name? ‘Charitable’ Means Different Things to Different People
Organizations that are tax exempt under federal law may think that this status carries through to all sectors, such as…
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Organizations See Welcome IRS Movement on Applications for Exempt Status
We blogged last month about the new Form 1023-EZ, a short-form application for recognition of 501(c)(3) status that certain smaller…
READ MORE Short-Form 1023-EZ Is a Go!
The IRS has released a final Form 1023-EZ, along with instructions and a revenue procedure covering the form. The effort…
READ MORE Obtaining and Retaining Tax-Exempt Status
Becky Seidel presented this primer for lawyers and others advising nonprofit organizations at a Colorado Bar Association event in May…
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Commerciality Doctrine: A Stumbling Block for Certain Fee-Based Organizations
501(c)(3) organizations, while exempt from tax, are certainly not exempt from IRS oversight. In fact, it is just the opposite—501(c)(3)…
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