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)…

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…

Internal Revenue Service Commissioner John Koskinen stated in a recent article that the agency will push the re-do button for…

A recent New York Times op-ed piece around fundraising is picking up some traction, and it’s very title challenges the…

ScholarshipsApril 2, 2014

Many were caught off guard by a National Labor Relations Board (“NLRB”) decision last week that Northwestern University’s football players…

Organizations that have been waiting awhile for word on their application for exempt status now finally may have a better…

Games of chance, namely bingo and raffles, are often a popular way for nonprofits to fundraise. However, this can come…

Looks like it’s about that time again—several proposals around charitable giving and charitable reform have surfaced, and at least one…

The Wall Street Journal ran an editorial earlier this week about the opposition that has stirred around the regulations proposed…

The IRS recently imposed new requirements to report a change in the identity of an organization’s “responsible party,” including use…