Search Results for: mission related investment

Introduction to Lobbying by Public Charities

Published on: by Gene Takagi

General Rule:  No substantial part of the activities of an organization described by IRC Section 501(c)(3) may be the carrying on of propaganda or otherwise attempting to influence legislation. This general rule has unnecessarily deterred many public charities from engaging in activities to influence legislation, more commonly referred to as lobbying.  A charity’s board of […]

Panel on the Nonprofit Sector – Final Report

Published on: by Gene Takagi

The Panel on the Nonprofit Sector presented its Final Report to Senate Finance Committee Chairman Sen. Charles Grassley and Ranking Member Sen. Max Baucus on June 22, 2005.  The report recommends more than 120 actions to be taken by Congress, the Internal Revenue Service and charitable organizations in order to strengthen the sector’s transparency, governance […]

Not All Tax-Exempt Organizations Are Entitled to Deductible Gifts

Published on: by Gene Takagi

Click here for a discussion of the difference between tax-exempt and tax-deductible on give.org’s website. Section 501(c)(3) vs. Section 170(b)(1)(A): Section 501(c)(3) organizations that are tax-exempt under Section 501(a) are defined as: "Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational […]