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
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
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
After a wait of nearly six years, the IRS is once again accepting group exemption applications. For nonprofit organizations that manage multiple subordinate entities, this
The latest report that the FBI and IRS have created a new “mission control command center” to investigate nonprofits for possible ties to political violence
Learn about the changes to Form 8976 for 501(c)(4) organizations and how to file electronically on Pay.gov.
For many years, nonprofit leaders have thought about the IRS as a civil regulator. The worst-case scenario was an audit, penalties, or in extreme cases,
For organizations that rely on group exemption letters, the release of Revenue Procedure 2026-8 is not just another technical update. It is a significant development
On September 25, 2025, the White House issued a memorandum titled “Countering Domestic Terrorism and Organized Political Violence” also known as NSPM-7. The memo directs federal
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