Category Archives: Form 1023

Review of “Prepare Your Own 501(c)(3) Application” by Sandy Deja

Review of “Prepare Your Own 501(c)(3) Application” by Sandy Deja

Read the full article »

IRS Cyber Assistant – Is it Worth the Wait?

Cyber Assistant is a great idea whose time has come, but it won’t ensure the success of an application. It should make filing less confusing, reduce the opportunity for errors, and save filers a little money in the process. Still, the benefits of securing the exemption combined with the uncertainty regarding the release date lead me to conclude that those who can afford to file now should go ahead and file. Those who can’t afford the higher user fee should be mindful of their 27 month deadline if they choose to wait.

Read the full article »

IRS Issues Exempt Organization Agenda for 2009-2010

A listing of the IRS and Treasury Department’s joint priority guidance plan for the 2009-2010 tax year.

Read the full article »

EO Exemption Application User Fees to Increase in 2010

Here’s a tip for nonprofits planning to apply for tax exempt status:  submit the application for exemption in 2009, before the fees increase.
The IRS has announced it is implementing an online application system known as Cyber Assistant in 2010. Once it’s launched, the application fees will change again and there will be a reduced fee for organizations [...]

Read the full article »

Part I: Starting a Nonprofit in Arizona – Laying the Groundwork

I receive several calls a week from people who want to start a new non-profit. Looking back on my legal career, I realize that many of the tax-exempt organizations I helped to create early on never got off the ground. Today, I consider it part of my responsibility to the potential new client and to the sector to educate would be founders on the realities of the marketplace. What follows is a walk through the typical discussion that I have with potential founders.

Read the full article »