Does school group need exempt status?
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How do you effect a merger of charities
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Court dismisses case against Lois Lerner
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Instructors deemed employees for unemployment comp
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Advocacy group lacks standing to enforce anti-discrimination law
Lessons from Litigation
Release in charity bike ride ineffective against city
Lessons from Litigation
What Do We Mean When We Say "Nonprofit"?
Terminology obscures distinctions that are critical to understanding the rules that apply to organizations
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IRS Has Generally Expansive View of 'Charitable'
Despite a lack of definition in Section 501(c)(3) of the Tax Code or the Regulations, the IRS and the courts have used the term “in its generally accepted legal sense”
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Charities May Not Confer Private Benefits
An organization will not qualify for charitable exemption if it provides private benefit which is not quantitatively and qualitatively incidental to the public benefit of its activities.
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What Constitutes ‘Church’ Eligible for Exemption?
Neither the Tax Code nor the Regulations provides a definition; The IRS uses a 14-point set of guidelines, plus the other limitations of Section 501(c)(3)
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IRS Says Charities Must Control Joint Ventures
Nonprofits will lose tax exempt status if they do not have control over whole hospital joint ventures with for-profit organizations
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Charities Must Avoid Excess Benefit Transactions
Intermediate Sanctions statute imposes tax on "disqualified persons" who receive more from a transaction with a nonprofit than they give in return.
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IRS Proposes New Regulations To Clarify Basis For Revocation of Exemption For Excess Benefits
Service will make judgment call based on “all relevant facts and circumstances” By Eric Vieland Montgomery McCracken
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IRS Issues Tips to Agents on Collecting “Automatic” Excess Benefits Taxes from Nonprofits
Benefits not reported as compensation when paid will be treated as excess even though total compensation is reasonable
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Nonprofits Often Worry About UBIT
Income generating activity is "unrelated" if it does not "contribute substantially" to the exempt purpose
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Group Exemption Can Ease Burden on Affiliates
A “central organization” can add or subtract subordinates annually from the group of organizations it certifies to the IRS as qualified for exempt status
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IRS Muses on Internet Issues for Nonprofits
Continuing education text says most current rules will be extended but offers little specific guidance on emerging issues
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Title Holding Companies Have Limited Uses
Entities must be formed for the exclusive purpose of acquiring property, collecting income, and remitting it to exempt organizations.
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