Public Inspection

Public Inspection  – Exempt Organization Tax Records 

Tax-exempt organizations must allow timely public inspection of their last three annual information returns and their exemption application or risk steep penalties. Many nonprofits are caught off guard when they receive their first request. Below is a summary of what must be provided and when and what may be withheld.

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Trademark Protection
Intellectual Property

Trademark Protection For Nonprofits

Trademark protection is a valuable tool because it protects your nonprofit’s proprietary intellectual property from theft and unauthorized use. Owning a trademark allows you to prevent others who might try to capitalize on the goodwill your nonprofit has built from using your intellectual property without your permission. Trademarking intellectual property provides an extra layer of protection for your nonprofit’s reputation and goodwill because it ensures your brand identity is not being misused by nefarious copycats masquerading as your nonprofit. 

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Tax-Exempt Political Organizations"

Tax-Exempt Political Organizations

Generally, organizations which are exempt from taxation are listed in § 501(c) of the Internal Revenue Code (“I.R.C.”). Instead, political organizations are governed under I.R.C. § 527. 501(c) organizations are exempt from income tax for various public policy reasons, such as helping to improve lives, strengthening communities and the economy, and lightening the burdens of government. To incentivize social good, the government subsidizes 501(c) organizations by eliminating their tax burden. Conversely, political organizations organized under § 527 do not provide charitable services or improve social welfare. Rather, their sole function is to influence the election of candidates for public office.

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Charitable Remainder Trust
Grantmaking and Gift Planning

Charitable Remainder Trusts 101

What is a Charitable Remainder Trust? The Charitable Remainder Trust (“CRT”) is a trust set up to generate revenue for a beneficiary while also ensuring

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Directors vs. Trustees

Directors vs. Trustees of a Nonprofit

The group of individuals charged with the governance of nonprofits are often referred to interchangeably as directors or trustees. These terms are similar in that they both refer to the group of individuals who have a fiduciary duty to oversee the nonprofit organization. However, from a legal perspective, there are important distinctions.

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Transaction Privilege Tax
Starting a nonprofit

Antitrust for Nonprofits

The Supreme Court, as recently as 2021, in NCAA v. Alston, has made clear that not-for-profit organizations are subject to antitrust laws the same as

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Animal Organizations
Starting a nonprofit

Zoos and Animal Organizations

Many people will visit a zoo, aquarium, circus, or other wildlife organization (“Animal Organizations”) at some point in their life. Major Animal Organizations throughout the

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Nonprofit Affiliations
Nonprofit Mergers, Acquisitions, and Affiliations

Nonprofit Affiliation

Nonprofit affiliation should always be considered before a decision to dissolve. Nonprofits considering dissolution are thinking creatively and working to survive some of the toughest

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How to Start a Non-Profit Organization

Download our free guide to learn about the many elements needed to run a successful nonprofit organization, as well as how to avoid common pitfalls and mistakes.