Nonprofits: The Impact of Law on Trust

I had the pleasure of guest lecturing for Professor Louise Carroll’s class in the nonprofit administration program at USF earlier this week. While the focus of my talk was on nonprofit law, I first examined the subject of trust in nonprofit organizations. In May 2022, Independent Sector published an article, Trust in Civil Society, in […]

Some Trends for 2022

8 Trends | Nonprofit Law Blog Purpose-driven governance, taking the ecosystem into greater consideration (see The Four Principles of Purpose-Driven Board Leadership; Purpose-Driven Board Leadership, Legally Speaking) Boards making a more conscious effort of adding younger board members, understanding that their perspectives are part of their critical contribution (see Welcoming the Next Generation of Board […]

IRS Resources for Tax-Exemption Determinations

The Internal Revenue Service (IRS) has a page for Applying for Tax Exempt Status that addresses and has links to applications for 501(c)(3), 501(c)(4), and other exempt organizations. Types of Application Forms Applicants for recognition of exemption under Section 501(c)(3) of the Internal Revenue Code (IRC) file either Form 1023 or Form 1023-EZ. Either of […]

Filing for 501(c)(3) Status Late: An Update

Startup charitable nonprofit organizations typically file with IRS for recognition of tax-exempt status under Section 501(c)(3) of the Internal Revenue Code shortly after formation. If an application for such recognition (Form 1023) is filed within 27 months of formation, and approved, the IRS recognizes tax-exempt status retroactively as of the date of formation. But some […]

Nonprofit Tweets of the Week – 1/10/20

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Tweets of the Week. Notable Events of the Week: “As Iraq held joint funeral services on Saturday for two revered military leaders killed in an American drone strike near the Baghdad airport this past week, tens of thousands of […]

WCTEO 2019 Highlights

The following are some of the highlights from Day One of the WCTEO 2019. Washington Update Sunita Lough (IRS, Deputy Commissioner for Services and Enforcement and former commissioner of the Tax Exempt and Government Entities division) discussed the IRS’s shift to enforcement with better data analytics (to select the “right” cases). As an example, she […]

IRS TE/GE FY 2020 Program Letter

The IRS Tax Exempt & Governmental Entities (TE/GE) division released its Fiscal Year 2020 Program Letter earlier this week. In the Program Letter, TE/GE Commissioner Tammy Ripperda explains: Each year, TE/GE works hard to deliver the best possible tax administration. It’s what we’re paid to do and what the public expects of us. TE/GE strives […]

Comparing 501(c)(3) vs. 501(c)(6) for Nonprofit Startups

A nonprofit organization organized and operated for charitable purposes may be exempt under Section 501(c)(3) of the Internal Revenue Code while a nonprofit organized and operated to promote the common business interest of its members and not to engage in regular business activities ordinarily carried on for profit may be exempt under Section 501(c)(6) of the Code. While […]

IRS Updated Procedures for Terrorism Screening of Exemption Applications

Terrorism, in many forms, has tragically continued to plague our global society, and we are tremendously saddened by the horrific events in Sri Lanka this past weekend. Nonprofits, including religious institutions, are often among those victimized and those that take leadership in recovery. But in extremely rare circumstances, nonprofits may be utilized to support terrorist […]

Nonprofit Tweets of the Week – 2/1/19

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Tweets of the Week. Notable Events of the Week: “More than two years into his administration, the disconnect between President Trump and the Republican establishment on foreign policy has rarely been as stark. In recent days, the president’s […]