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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Tax-Exempt Status and Compliance
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…
READ MORE Subcommittee Report: Majority Finds No Bias in IRS Review of 501(c)(4) Applications
The Senate Permanent Subcommittee on Investigations has released a report summarizing the Subcommittee’s bipartisan investigation into issues with how the…
READ MORE 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 Taxpayer Advocate Raises Concerns About Increasing FAQ Use by IRS
National Taxpayer Advocate Nina Olson spoke critically at a recent accounting conference about the increased use of FAQs and other…
READ MORE Private Foundations and Jeopardizing Investments: Not Quite as Scary as It Sounds!
This is the fourth post in an ongoing series on private foundation issues. For the first post on self-dealing issues,…
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…
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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…
READ MORE 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)…
READ MORE Short-Form Application for 501(c)(3) Status: Great Idea or Misguided Notion?
For nonprofits looking to establish 501(c)(3) exempt status with the IRS, the Form 1023 can be a formidable step. The…
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