Fundraising and Quid Pro Quo Contributions
Nonprofit organizations often find it necessary to engage in fundraising activities to supplement their funding over time. Quid pro quo contributions are one common fundraising activity that...
View ArticleBusiness Leagues, Political Activity, and the Deductibility of Membership Dues
Similar to all charitable organizations, business leagues are subject to various restrictions to safeguard their federal tax-exempt status under Internal Revenue Code (IRC) §501(c)(6). These rules can...
View Article4 Ways to Distinguish Between Private Foundations and Public Charities
The Internal Revenue Service (IRS) broadly provides for two types of organizations with tax-exempt status under Internal Revenue Code (IRC) §501(c)(3): private foundations and public charities. The...
View ArticleCA Attorney General Issues New Regulations Concerning Reporting Duties for...
All charities have various reporting requirements under state and federal laws that often change over time. Keeping ahead of these developments can be challenging, but doing so is critical to the...
View ArticleNew FCC Robocall Rules for Nonprofits and Political Calls Go into Effect
Nonprofit organizations often engage in ongoing fundraising activities to augment their budgets. Some fundraising activities may include directly soliciting potential donors. As a result, tax-exempt...
View Article10 Things to Include in Your Nonprofit Board Manual
While an executive director and other staff members handle the day-to-day operations of a nonprofit corporation, a board of directors is the organization’s governing body. For two reasons, a thorough,...
View ArticleCalifornia Nonprofits Holding Raffles as Fundraisers: What You Need to Know
Nonprofit organizations often hold annual or periodic fundraisers to supplement their budgets. Common fundraising activities may include holding raffles. In California, eligible tax-exempt nonprofit...
View ArticleIRC Section 501(c)(5) – Labor, Agricultural, and Horticultural Organizations
Internal Revenue Code (IRC) Section 501(c)(5) permits tax-exempt status for qualifying labor, agricultural, or horticultural organizations. Each organization must meet different criteria to meet the...
View ArticleFringe Benefits and Employment Tax
Churches and other nonprofit employers may officer fringe benefits that are subject to state and federal employment taxes. In particular, nonprofit employers should familiarize themselves with the...
View ArticleSection 501(c)(3) Churches vs. Section 508(c)(1)(A) Churches
There is an idea gaining popularity in the church world today that churches should claim tax exempt status under Internal Revenue Code section 508(c)(1)(A) rather than section 501(c)(3) for greater...
View Article
