The IRS has eased its requirements around new 1023 and 1024 applications—which is good news for organizations that change certain…
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Tax-Exempt Status
Shifting Lines: Redefining the 501(c)(3) and 501(c)(4) Sectors
We’ve blogged before about the increased use of 501(c)(4) social welfare organizations in the political area since Citizens United. However,…
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Sales Tax Exemption in Colorado: Results May Vary
In Colorado, nonprofit organizations that are exempt from federal income taxation are automatically exempt from paying Colorado state income tax—apart…
READ MORE Changes Coming to Short-Form 1023-EZ
Early next year, the IRS is planning to implement some changes to the Form 1023-EZ that will require users to…
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Push for Coding Education Sparks Policy Debate
An article this week in the New York Times highlighted the push for coding education in public schools, starting as young…
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President Trump’s Executive Order Falls Short of His Promise to “Destroy” the Johnson Amendment
Back in February, we blogged about the President’s vow to destroy the Johnson Amendment—which makes it illegal for tax-exempt organizations…
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IRS Acknowledges The Value of Man’s Best Friends
In a private letter ruling released last week, the IRS blessed the expansion of a 501(c)(3) organization that plans to begin…
READ MORE IRS Makes 1023-EZ Data Available Online
Recently the IRS announced that it has made publicly available the data submitted by nonprofit organizations using the short-form 1023-EZ…
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Illegal Activity by 501(c)(3)s: Always a Threat to Exemption?
This is the second of two blog posts focusing on restrictions on 501(c)(3)s engaging in illegal activity or activity that…
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501(c)(3)s and Public Policy Violation: A Fresh Look at Doctrine
This is the first of two blog posts focusing on restrictions on 501(c)(3)s in engaging in illegal activity or activity…
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