Starting a Nonprofit: Environmental as a 501(c)(3) Charitable Purpose

An environmental purpose is not one of the seven exempt purposes specified in Section 501(c)(3) of the Internal Revenue Code (the “Code”). However, many environmental organizations qualify for exemption under 501(c)(3) because their activities further charitable, educational, and/or scientific purposes. Although there is no explicit mention of environmental purposes in the statutes or regulations defining […]

Starting a Nonprofit: What is “Charitable” under 501(c)(3)?

A “charitable” purpose is one of the seven exempt purposes specified in Section 501(c)(3) of the Internal Revenue Code (the “Code”). According to the Treasury Regulations, the term charitable is to be interpreted in its generally accepted legal sense and includes, but is not limited to: Relief of the poor, distressed or underprivileged; Advancement of […]