Charity Lawyer Blog
Nonprofit Law Simplified
The Johnson Amendment Survived Another Challenge, Here’s Where Things Stand
Nonprofits operating under I.R.C. 501(c)(3) are obligated to comply with several rules as a condition of tax exemption. One such rule, known as the Johnson
Who Doesn’t Have to File Form 990? A Refresher on the Exceptions
Ask most people who work with nonprofits what Form 990 is, and you’ll get some version of the same answer: it’s the annual price of
Arizona Form 5000: Easy to Print, Dangerous to Misuse
Every once in a while, a nonprofit will call and ask for its “Arizona sales tax exemption certificate.” Usually, the story goes something like this:
Using Single-Member LLCs in Nonprofit Structures
Nonprofit organizations are often looking for ways to protect assets, isolate risk, and manage distinct projects without creating unnecessary administrative burdens. One structure that can
The IRS Finally Has a Form for That: Introducing Form 15644 for Group Exemptions
If your organization holds a group exemption, the IRS has something new for you: Form 15644, Supplemental Group Ruling Information. Released in April 2026, this
Misuse of Charitable Assets: Regulators Are Watching
Charitable assets are not private assets. They are held for charitable purposes, subject to fiduciary duties, donor restrictions, state charitable trust laws, and public accountability.
What Should Your Board Vote On? Drawing the Line Between Governance and Management
If you have spent any time around nonprofit board tables, you have seen this scene play out. The board is forty minutes into a debate
Understanding the Public Support Test
Over the years, we have found the public support test to be one of the least understood topics by nonprofits, especially smaller organizations. But, it
IRS Expands Business Tax Account Access to Tax-Exempt Organizations
The IRS announced today that it is expanding access to its Business Tax Account online platform to a broader group of entities, including tax-exempt organizations, partnerships, and governmental
How to Start a Non-Profit Organization
