Becky Seidel presented this primer for lawyers and others advising nonprofit organizations at a Colorado Bar Association event in May…
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Tax-Exempt Status
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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On the Right Track: IRS Working Toward Interactive Form 1023
The IRS recently released its beta version of the interactive Form 1023, the i1023, designed to make applying for tax…
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Amateur Sports Organization’s Fundraising Structure Leads to Revocation of Status
The Tax Court recently upheld the IRS’ revocation of exempt status of a 501(c)(3) organization formed for the purpose of…
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IRS Ruling on Same-Sex Marriage Has Implications for Nonprofits
On the heels of the Supreme Court decision in U.S. v. Windsor earlier this summer, the IRS has issued a…
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For Many Charities in Limbo, Court Action Not a Practical Alternative
We have blogged and otherwise published previously about the extensive processing delays at the IRS that are affecting many new…
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Controversy at IRS Continues to Churn
While the issue no longer is front and center within the mainstream media, the IRS continues to be under scrutiny…
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Government Funding an Important Slice of Charitable Pie
The Wall Street Journal recently ran an opinion piece, How Big Government Co-Opted Charities, (note: subscription required) that explores the…
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Key Question for Entrepreneurs: Nonprofit or No?
The New York Times just ran an interesting case study about a social enterprise, ThinkImpact, that highlights fundamental structural issues…
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On the Fast Track? IRS Unveils New Expedited Review Process for 501(c)(4) Applicants
The IRS has issued a report that hopefully represents a strong step forward in improving accountability and procedures at the…
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