REFRESH Steps for Launching a New Charitable Corporation
Nonprofit Basics: Document Retention Policies and Subpoenas, and a Conversation With Aviva Gilbert on Why Good Policies Matter
Update and Discussion on Practical and Legal Issues - NYS Paid Sick Leave, NYC Employment Law Update, New Whistleblower Law, COVID19
As those in the U.S. enter tax season, now is a good time to review and ensure company PACs are in compliance with federal tax law. As organizations that primarily engage in political activities, PACs are generally tax-exempt...more
Every nonprofit is unique, with its own mission, structure, and history. At the same time, they share certain common characteristics – core governing documents, Form 1023, and an IRS determination letter, to name just a few....more
In this ruling, a corporation’s I.R.C. § 501(c)(3) tax exempt status was under scrutiny. The corporation (“Company”) represented in its articles of incorporation and during its Form 1023 application process that it was...more
If you are like most people, you have heard the urgent calls to aid Ukraine and want to help. In a time of crisis like this, new nonprofit organizations and charitable initiatives are launched quickly, with compelling cases...more
Various 501(c)(3) organizations may pursue charitable activities or operate to pursue altruistic purposes. However, what if such activities or purposes do not fall within the Internal Revenue Code’s requirements for...more
Organizations exempt from tax under Section 501(a) of the Internal Revenue Code, other than those exempt under Section 501(c)(3), are no longer required to report the names and addresses of their donors on Schedule B of Form...more
There has been much fanfare, but little discussion, among healthcare experts in the United States regarding the Internal Revenue Service recently published PLR 201731014. The Letter Ruling provides a good opportunity to...more
Organizations that claim federal tax-exempt status under Section 501(c)(4) must comply with new procedures for notifying the IRS of their intent to operate under Section 501(c)(4), or face potential penalties. The IRS has...more