Grantmaking by Public Charities

Published on: May 28, 2019May 28, 2019 by Gene Takagi

Despite many people’s belief that grantmaking is restricted to entities known as foundations, public charities can and many do engage in grantmaking. This post focuses on grantmaking by public charities and generally does not address the more restrictive rules applicable to private foundations. Terminology Part of the confusion lies with how we colloquially refer to […]

The Electioneering Prohibition: A Closer Look

Published on: April 27, 2016 by Erin Bradrick 1 Comment

With the election year in full swing, many nonprofits have questions regarding the scope of permissible election-related and lobbying or advocacy activities organizations recognized as exempt under Internal Revenue Code Section 501(c)(3) can engage in. This post will be the first in a series discussing these issues. *** As most 501(c)(3) organizations are well aware, […]

10 Keys to Starting a Nonprofit – Public Charity

Published on: January 11, 2011March 21, 2014 by Gene Takagi 4 Comments

Part One of our five-part series this month on starting a nonprofit. A great idea and committed leader are the baselines for starting a nonprofit public charity. But there’s more needed. Check out the following steps you should take as you move forward: Define your mission and identify who you intend to serve in order […]

Emerging Leaders Program: Center for Volunteer and Nonprofit Leadership

Published on: September 22, 2010February 25, 2014 by Gene Takagi

The Emerging Leaders Program (ELP) of the Center for Volunteer and Nonprofit Leadership "addresses the core competencies needed to effectively manage organizations and complex programs as well as the leadership skills one needs to be successful within our quickly changing sector." Last week, Emily Chan and I spoke to the ELP group on various legal […]

Public Support Tests – Public Charities

Published on: January 12, 2006 by Gene Takagi

You'll find a discussion of the general advantages of classification as a public charity rather than a private foundation in a January 1, 2005 post. This post will discuss how charitable organizations receive recognition as a public charity under IRC Section 509(a)(1). Background: All 501(c)(3) organizations are categorized as private foundations unless they fall into […]

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