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	<title>CharityLawyer &#187; Form 1023</title>
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	<description>Daily Dose of Nonprofit Law</description>
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		<title>Forming a 501(c)(3) Booster Club</title>
		<link>http://charitylawyerblog.com/2012/01/17/forming-a-501c3-booster-club/</link>
		<comments>http://charitylawyerblog.com/2012/01/17/forming-a-501c3-booster-club/#comments</comments>
		<pubDate>Tue, 17 Jan 2012 19:04:02 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Application for Exemption]]></category>
		<category><![CDATA[Form 1023]]></category>
		<category><![CDATA[Forming a Non-profit Corporation]]></category>
		<category><![CDATA[Private Inurement v. Private Benefit]]></category>
		<category><![CDATA[Threats to Exemption]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1961</guid>
		<description><![CDATA[Section 501(c)(3) of the Internal Revenue Code allows for tax exemption for organizations organized and operated to foster national or international amateur sports competition so long as no part of the net earnings inure to the benefit of any private shareholder or individual.  A parent run booster club must be organized so that it benefits the entire class of athletes or participants and does not benefit certain individuals over others.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2012/01/17/forming-a-501c3-booster-club/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Start-up Nonprofits Beware: Ensure your Tax Preparer is Registered with the IRS</title>
		<link>http://charitylawyerblog.com/2012/01/10/start-up-nonprofits-beware-ensure-your-tax-preparer-is-registered-with-the-irs/</link>
		<comments>http://charitylawyerblog.com/2012/01/10/start-up-nonprofits-beware-ensure-your-tax-preparer-is-registered-with-the-irs/#comments</comments>
		<pubDate>Tue, 10 Jan 2012 23:44:11 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Application for Exemption]]></category>
		<category><![CDATA[Form 1023]]></category>
		<category><![CDATA[Form 1024]]></category>
		<category><![CDATA[Forming a Non-profit Corporation]]></category>
		<category><![CDATA[I.R.S.]]></category>
		<category><![CDATA[Tax Alert]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1955</guid>
		<description><![CDATA[Charities should be aware that it is now illegal for anyone to receive compensation for preparing a return for someone else if they have not obtained a PTIN from the IRS first; a paid preparer who is not registered with the IRS is perpetrating fraud. If a charity chooses to work with an unregistered paid preparer, it opens itself up to IRS scrutiny and, possibly, denial of tax exemption plus additional attorneys’ fees to resolve any issues arising from the initial filing. Charities also need to keep in mind that the organization, regardless of whether or not a paid preparer was used, is ultimately responsible for the information in it's exemption application.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2012/01/10/start-up-nonprofits-beware-ensure-your-tax-preparer-is-registered-with-the-irs/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Nonprofit Startups: Repurposing An Existing Nonprofit</title>
		<link>http://charitylawyerblog.com/2011/12/06/nonprofitstartups-repurposing-an-existing-nonprofit/</link>
		<comments>http://charitylawyerblog.com/2011/12/06/nonprofitstartups-repurposing-an-existing-nonprofit/#comments</comments>
		<pubDate>Tue, 06 Dec 2011 10:03:15 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Application for Exemption]]></category>
		<category><![CDATA[Arizona Nonprofit Corporations]]></category>
		<category><![CDATA[Articles]]></category>
		<category><![CDATA[Bylaws]]></category>
		<category><![CDATA[Form 1023]]></category>
		<category><![CDATA[Forming a Non-profit Corporation]]></category>
		<category><![CDATA[Non-profit Incorporation]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1915</guid>
		<description><![CDATA[Often prospective clients call us wanting to know whether we know of any dormant nonprofits that are going out of business that they could take over. The idea is that taking over an existing entity avoids the hassle and expense of incorporation, creating a governance structure and obtaining tax-exempt status for a brand new entity. Presumably, a new board of directors would be substituted in place of the old board and new officers would be elected.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2011/12/06/nonprofitstartups-repurposing-an-existing-nonprofit/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>New Form 8940 for Miscellaneous IRS Approval Requests</title>
		<link>http://charitylawyerblog.com/2011/08/08/new-form-8940-for-miscellaneous-irs-approval-requests/</link>
		<comments>http://charitylawyerblog.com/2011/08/08/new-form-8940-for-miscellaneous-irs-approval-requests/#comments</comments>
		<pubDate>Tue, 09 Aug 2011 01:17:44 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Form 1023]]></category>
		<category><![CDATA[I.R.S.]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1803</guid>
		<description><![CDATA[// The IRS has released a new form for tax-exempt organizations to use when they request determinations (other than initial exemption applications) about their tax-exempt status. In addition to foundation status issues, organizations will use Form 8940, Request for Miscellaneous Determination, to obtain advance approval of certain activities and exemption from Form 990 filing requirements. [...]]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2011/08/08/new-form-8940-for-miscellaneous-irs-approval-requests/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Sweet Relief! IRS Announces Retroactive Relief Program for Revoked Nonprofits</title>
		<link>http://charitylawyerblog.com/2011/06/09/sweet-relief-irs-announces-process-to-obtain-retroactive-reinstatement-of-exemption/</link>
		<comments>http://charitylawyerblog.com/2011/06/09/sweet-relief-irs-announces-process-to-obtain-retroactive-reinstatement-of-exemption/#comments</comments>
		<pubDate>Thu, 09 Jun 2011 02:30:25 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Application for Exemption]]></category>
		<category><![CDATA[Form 1023]]></category>
		<category><![CDATA[Form 1024]]></category>
		<category><![CDATA[Form 990]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1670</guid>
		<description><![CDATA[Today, the IRS has made public the long awaited list of organizations that automatically lost their tax-exempt status due to their failure to file a Form 990, 990-EZ or 990-N for three consecutive years. The IRS announced that it has revoked the tax-exempt status of approximately 275,000 such organizations, including over 4,000 in Arizona.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2011/06/09/sweet-relief-irs-announces-process-to-obtain-retroactive-reinstatement-of-exemption/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>CyberAssistant &#8211; Not Worth The Wait</title>
		<link>http://charitylawyerblog.com/2010/11/28/cyberassistant-not-worth-the-wait/</link>
		<comments>http://charitylawyerblog.com/2010/11/28/cyberassistant-not-worth-the-wait/#comments</comments>
		<pubDate>Sun, 28 Nov 2010 07:31:18 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Application for Exemption]]></category>
		<category><![CDATA[Form 1023]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1314</guid>
		<description><![CDATA[The IRS' continuing delays in launching the CyberAssistant program have left many would be nonprofit founders struggling with the question of whether CyberAssistant and its promise of significantly lower filing fees is worth the wait. Due to the ongoing delays and lack of information regarding an expected launch date, we think not. ]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2010/11/28/cyberassistant-not-worth-the-wait/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Nonprofit Business Planning &#8211; Steal All the Underpants!</title>
		<link>http://charitylawyerblog.com/2010/11/24/nonprofit-business-planning-seal-all-the-underpants/</link>
		<comments>http://charitylawyerblog.com/2010/11/24/nonprofit-business-planning-seal-all-the-underpants/#comments</comments>
		<pubDate>Wed, 24 Nov 2010 16:09:45 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Arizona Nonprofit Corporations]]></category>
		<category><![CDATA[Fiscal Sponsorship]]></category>
		<category><![CDATA[Form 1023]]></category>
		<category><![CDATA[Forming a Non-profit Corporation]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1297</guid>
		<description><![CDATA[// As  a nonprofit lawyer, I spend a ludicrous amount of time talking people out of forming nonprofits. If founding a successful, impactful nonprofit were easy, everyone would be doing it!  Unfortunately, that logic does not deter the majority of prospective nonprofit founders that call our offices. Often what we read between the lines goes [...]]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2010/11/24/nonprofit-business-planning-seal-all-the-underpants/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>What is an American “Friends of” Organization?</title>
		<link>http://charitylawyerblog.com/2010/11/02/what-is-an-american-%e2%80%9cfriends-of%e2%80%9d-organization/</link>
		<comments>http://charitylawyerblog.com/2010/11/02/what-is-an-american-%e2%80%9cfriends-of%e2%80%9d-organization/#comments</comments>
		<pubDate>Tue, 02 Nov 2010 15:44:38 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Application for Exemption]]></category>
		<category><![CDATA[Form 1023]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1144</guid>
		<description><![CDATA[// Generally, contributions t0 organizations organized outside of the U.S. do not qualify for the charitable income tax deduction. Accordingly, foreign charities wishing to establish a base of support in the United States often seek to establish U.S. charities to solicit contributions from U.S. donors to support their causes. The U.S. affiliates of such foreign [...]]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2010/11/02/what-is-an-american-%e2%80%9cfriends-of%e2%80%9d-organization/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Fiscal Sponsorship vs. Fiscal Agency</title>
		<link>http://charitylawyerblog.com/2010/09/17/fiscal-sponsorship-vs-fiscal-agency/</link>
		<comments>http://charitylawyerblog.com/2010/09/17/fiscal-sponsorship-vs-fiscal-agency/#comments</comments>
		<pubDate>Fri, 17 Sep 2010 15:19:15 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Form 1023]]></category>
		<category><![CDATA[I.R.S.]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=912</guid>
		<description><![CDATA[The term "Fiscal Sponsorship" describes an arrangement between a non-profit organization with 501(c)(3) tax exempt status and a project, often a new charitable effort, conducted by an organization,  group, or  an individual that does not have 501(c)(3) status. Fiscal sponsorship permits the exempt sponsor to accept funds restricted for the sponsored project on the project's behalf. The sponsor, in turn, accepts the responsibility to ensure the funds are properly spent to achieve the project’s goals. This arrangement is useful for new charitable endeavors that want to “test the waters” before deciding whether to form an independent entity as well as temporary projects or coalitions that are looking for a neutral party to administer their funds.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2010/09/17/fiscal-sponsorship-vs-fiscal-agency/feed/</wfw:commentRss>
		<slash:comments>5</slash:comments>
		</item>
		<item>
		<title>Review of &#8220;Prepare Your Own 501(c)(3) Application&#8221; by Sandy Deja</title>
		<link>http://charitylawyerblog.com/2010/05/12/review-of-prepare-your-own-501c3-application-by-sandy-deja/</link>
		<comments>http://charitylawyerblog.com/2010/05/12/review-of-prepare-your-own-501c3-application-by-sandy-deja/#comments</comments>
		<pubDate>Wed, 12 May 2010 06:25:52 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Application for Exemption]]></category>
		<category><![CDATA[Book Review]]></category>
		<category><![CDATA[Form 1023]]></category>
		<category><![CDATA[Forming a Non-profit Corporation]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=730</guid>
		<description><![CDATA[Review of "Prepare Your Own 501(c)(3) Application" by Sandy Deja]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2010/05/12/review-of-prepare-your-own-501c3-application-by-sandy-deja/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
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