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The IRA introduced new rules allowing tax-exempt organizations to take advantage of federal tax credits for certain clean energy projects.

News and Avoiding Scams

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.

April 1, 2024 No Comments

Governance

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.

March 11, 2024 No Comments

IRS

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.

March 4, 2024 No Comments

Governance

Nonprofit Checklist: 11 Things to do Before the End of the Year

The end of the year is a busy time for all organizations, and we often see important obligations slip through the cracks. Properly navigating these tasks is essential to maintaining tax-exempt status and ensuring an organization’s continued success.

December 4, 2023 No Comments

IRS

IRS Determination Letters

The determination letter is a notice sent by the IRS stating the nonprofit’s exempt status.

November 7, 2023 No Comments

IRS

2021 IRS Compliance Priorities for Tax Exempt Organizations

At the beginning of each fiscal year, the IRS releases guidance on its compliance priorities for tax-exempt and government entities (TE/GE) and explains how those priorities align with the agency’s strategic goals. This year, the IRS has streamlined its usual annual long letter approach into a short two-page letter and promised to provide quarterly updates on its compliance priorities; an effort to more accurately reflect the fluid nature of IRS operations and shifting compliance priorities throughout the year.

February 1, 2021 No Comments

Nonprofit Tax

Lobbying – What Your Nonprofit Needs to Know

Can a charity engage in nonprofit lobbying lobby without jeopardizing its tax-exempt status? In short, yes.

January 25, 2021 No Comments

IRS

Do Tax-Exempt Organizations Have To Report Changes To The IRS?

Tax-exempt organizations must report changes to their name, address, changes to their articles and bylaws, and major operational changes to the IRS.

February 4, 2019 No Comments

Starting a nonprofit

DIY Nonprofit Law – Top Five Mistakes

The state form does not include the tax provisions that the IRS requires tax-exempt organizations to have. Would be founders that file using the state’s form Articles of Incorporation without including an attachment with the appropriate tax provisions will end up with a taxable nonprofit – a result almost no one intends.

June 27, 2014 No Comments

Nonprofit Tax

Reporting Diversions of Nonprofit Assets

The Washington Post has identified over 1,000 nonprofit organizations that have reported a significant diversion of assets. Its important to note that there are over 1,616,000 tax-exempt nonprofits in the U.S. today; thus, these filings represent less than 1% of tax-exempt nonprofits. It’s also interesting to note that a quick review of Arizona’s list includes only 21 organizations – most of which reported the diversions in a clear, transparent, and confidence inspiring manner.

October 29, 2013 No Comments

IRS