Starting a Nonprofit: The Value of Making the 501(h) Lobbying Election

Lobbying is one of the most underutilized tools available to a charity to advance its mission. Making the very simple 501(h) election is a painless way for most charities to increase their lobbying activities for stronger environmental protections, education reforms, access to health care, and a variety of other...

Nonprofit Law on Facebook

  We started posting daily to our Facebook Nonprofit Law page in March 2013 and just reached 2,000 likes. Check out our mix of articles and posts of relevance to nonprofits here. From the last seven days:   8/27 - Sector-Switching: Two Groups Make the Change From For-profit to Nonprofit...

Unrelated Business Income and the Commerciality Doctrine

As is clearly determined (and as we’ve discussed several times on the Nonprofit Law Blog), in order to establish and maintain tax exemption under Section 501(c)(3), an organization must be primarily operated for an exempt purpose.  What is less clearly determined, however, is when a 501(c)(3)’s tax exempt status...