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
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
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:
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
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
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.
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
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
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
If you want to know what nonprofit regulators are worried about, it helps to look at what they are choosing to highlight publicly. The National
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