Two new Issue Podcasts available for viewing
Go to the Stay Exempt Issue Podcast page on irs.gov to see Issue Podcasts on:

• When are Commercial-Type Activities a Substantial Nonexempt Purpose for an IRC 501(c)(3) Organization?
  Learn about determining when commercial-type activities further a substantial nonexempt purpose for an IRC 501(c)(3) organization
• IRC 501(c)(3) Proposing Denial
  Learn about the five-step roadmap the IRS uses to determine whether proposing denial is appropriate for an organization requesting recognition of tax exemption under IRC 501(c)(3)

What is an Issue Podcast?

An Issue Podcast is a resource the IRS uses for sharing technical knowledge.

An Issue Podcast is a short (approximately 15 minute), on-demand audio and visual presentation that includes:

• A brief summary and analysis of an issue
• References to key resource materials

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