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…

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

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…

Most people who work in the nonprofit sector are familiar to some degree with the Form 990—the information return that…

Almost a year after issuing regulations on Type III supporting organizations, the IRS has filled in some gaps by issuing…

It’s that time of year again, when many people add charitable giving to their busy holiday to-do list. Year-end giving…

The IRS recently issued proposed regulations that aim to more clearly define what 501(c)(4) organizations can permissibly do with respect…

The IRS recently released its 2013-2014 Priority Guidance Plan, which contains 324 projects the IRS intends to work on during…