President Obama signed into law the Protecting Americans from Tax Hikes (“PATH”) Act late last year. The PATH Act has…
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Tax-Exempt Status and Compliance
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 Releases Searchable Exempt Organization Data
Last week, the IRS began to release tax-exempt organizations’ digital Form 990 information in a machine-friendly format. This change will…
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…
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More Clarification from IRS on Type III Supporting Organizations
The IRS recently issued new proposed regulations regarding supporting organizations that provide additional clarity, particularly for Type IIIs. This has been…
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…
READ MORE 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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