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Are 501(c)(3)’s restricted in the number of fundraisers they can have in a year?

Your Legal Questions Answered

Are 501(c)(3)’s restricted in the number of fundraisers they can have in a year?

Are 501(c)(3)’s restricted in the number of fundraisers they can have in a year?

No. If you provide goods or services at the fundraisers in return for the contributions, however (as charities do in an annual fundraising gala dinner), and if you do a whole lot of events throughout the year, the IRS could consider that you are regularly carrying on an unrelated trade or business and subject the income to unrelated business income tax. For more information see our Ready Reference Pages - Nonprofits Often Worry About UBIT, Charity Fundraisers Raise Many Legal Issues and Form 990 Reporting for Special Events Can Be Tricky – And Is Often Wrong

All of these topics and more are covered in our webinar - Top 10 Legal Issues in Fundraising EventsFor more information and to purchase the recorded webinar.

Monday, July 6, 2009
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