Private Inurement & Private Benefit
Tax law requires 501(c)(3) organizations to be organized and operated exclusively for one or more exempt purposes, “no part of the net earnings of which
Tax law requires 501(c)(3) organizations to be organized and operated exclusively for one or more exempt purposes, “no part of the net earnings of which
501(c)(3)s can play a significant role in shaping public policy around issues related to their exempt purposes. Advocacy can take many forms, including educating the
501(c)(3)s can play an important role in shaping public policy. But when it comes to engaging in advocacy, 501(c)(3)s must navigate a complex web of
Exempt organizations are subject to a tax on trade and business regularly carried on that is not substantially related to furthering the organization’s exempt purposes.
Tax-exempt organizations not prohibited from engaging in political campaign activities have the option of conducting such activity through a distinct, segregated fund within their organization.
The Johnson Amendment prohibits 501(c)(3) organizations from participating or intervening in a political campaign on behalf of (or in opposition to) any candidate for public
Program-related investments (PRIs) are powerful financial tools available to private foundations and public charities, allowing them to further their charitable purposes while simultaneously achieving financial
501(c)(3)s are limited in their ability to lobby. Federal tax law restricts a 501(c)(3)’s lobbying activities under either the substantial part test or expenditure test.
501(c)(3)s conducting voter registration drives requires careful planning and implementation to preserve your tax-exempt status.
  Taxable nonprofits are those entities that are organized as nonprofit entities but do not elect to become tax-exempt.
Most states require you to register your organization if you solicit donations from their residents. Many states also require registration if your organization collects substantial or ongoing donations from their residents, even if you aren’t specifically targeting donors in that state. Download our comprehensive list of each state’s requirements.
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.