When you visit your lawyer or C.P.A, do you feel like you have entered a foreign land where people speak in ambiguous terms and obscure numerical references? If so, you have experienced  the mind numbing qualities of nonprofit and charity law jargon. Those of us who practice nonprofit law are all guilty of it. To pay my debt to society, I will attempt to demystify a bit of nonprofit law jargon each week. I welcome feedback regarding the clarity of the explanation.

Nonprofit v. Tax-exempt

Private Foundation v. Public Charity

Public Support Test

The Commerciality Doctrine

Private Inurement v. Private Benefit

Tax-exempt Purpose