Charity Lawyer Blog
Nonprofit Law Simplified
FAQ: Tax Compliance Before Receiving Your Determination Letter
This blog will answer five common questions we get regarding what can and should be done by an exempt organization before receiving its determination letter.
What is a Volunteer?
It is crucial for nonprofits to understand how federal and state laws define the term “volunteer,” so volunteers are not inadvertently classified as employees under the law.
New Elective Pay Rules for Exempt Organizations
The IRA introduced new rules allowing tax-exempt organizations to take advantage of federal tax credits for certain clean energy projects.
The Many Paths to Making a Difference
Understanding Nonprofits In our world, there’s no shortage of ways to contribute positively. This can take many forms, from a group of neighbors coming together
Form 990 Red Flags to Avoid
This post highlights critical Form 990 red flags that stakeholders should be aware of to safeguard their nonprofit’s reputation and operational effectiveness.
Public Charities: The 501(h) Election
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.
Let’s Talk About the 1023-EZ
The 1023-EZ is a good faith effort by the IRS to make the 501(c)(3) application process more efficient and accessible.
Corporate Dissolutions: Administrative vs. Voluntary
Administrative and voluntary dissolution are two ways to end a nonprofit corporation’s existence. Best practice is to voluntarily dissolve.
New Rule for Classifying Independent Contractors
The new rule largely reverses the “core factors” test put into place during the Trump Administration.