Machine-Readable Form 990 Launched!
On June 16, 2016, the Internal Revenue Service made it happen: the long-awaited introduction of the machine-readable Form 990 (Modernized E-file, “MeF”): …[T]he publicly available data on...
View ArticleSenate Review of Private Museums Ends With a Whimper
Early in 2015, the New York Times published a lengthy article about the proliferation of so-called “private museums.” The feature piece begins with a description of The Brant Foundation Art Study...
View ArticleWhen the Revenue Agent Comes Calling: Organizational Control
Since the early 2000s, federal and state charity regulators around the nation – spooked by the high-profile corporate scandals of Enron and Worldcom – have turned their attention more closely to the...
View ArticlePolitics, 501(c)(3)s, and the Clergy
Now that we’re in full-swing presidential-election season, the absolute ban in section 501(c)(3) on political campaign activities moves to center stage. One of the trickiest parts of this rule is...
View ArticlePolitical Activity and 501(c)(3)s: What’s Allowed, Part 1
The ban on political campaign activity for 501(c)(3) charities is brief and to the point. Section 501(c)(3) is the 32-word definition of which organizations qualify for this coveted tax-exempt status....
View ArticlePolitical Activities and 501(c)(3)s: What’s Allowable, Part 2
The absolute ban in section 501(c)(3) of political campaign activities takes on special importance now that we’re in the middle of an election season with hotly contested, emotionally charged, and...
View ArticlePolitical Activities and 501(c)(3)s: What’s Allowable, Part 3
Now that we’re in the last few months of an election season that is one of the most highly charged in recent memory, it’s important to review the application of the political campaign activities ban in...
View ArticlePolitical Activities and 501(c)(3)s: What’s Allowable, Part 5
As part of our series on some of the dicier aspects of the political campaign intervention ban in section 501(c)(3), we’ve used Revenue Ruling 2007-41 as a guide. In Part 1 and Part 2 of this series,...
View ArticleWhen The Revenue Agent Comes Calling: Financial Oversight
For the past 15 years or so, government regulators have taken a keen interest in preventing – and a hard-line stance on exposing and penalizing – financial improprieties in the nonprofit sector....
View ArticleMachine-Readable Form 990 Launched!
On June 16, 2016, the Internal Revenue Service made it happen: the long-awaited introduction of the machine-readable Form 990 (Modernized E-file, “MeF”): …[T]he publicly available data on...
View ArticleSenate Review of Private Museums Ends With a Whimper
Early in 2015, the New York Times published a lengthy article about the proliferation of so-called “private museums.” The feature piece begins with a description of The Brant Foundation Art Study...
View ArticleWhen the Revenue Agent Comes Calling: Organizational Control
Since the early 2000s, federal and state charity regulators around the nation – spooked by the high-profile corporate scandals of Enron and Worldcom – have turned their attention more closely to the...
View ArticlePolitics, 501(c)(3)s, and the Clergy
Now that we’re in full-swing presidential-election season, the absolute ban in section 501(c)(3) on political campaign activities moves to center stage. One of the trickiest parts of this rule is...
View ArticlePolitical Activity and 501(c)(3)s: What’s Allowable, Part 1
Two years ago, during the midterm election season, we wrote about the strict ban in the federal tax code on political campaign activities by 501(c)(3), tax-exempt, organizations. See It’s That Time of...
View ArticlePolitical Activities and 501(c)(3)s: What’s Allowable, Part 2
The absolute ban in section 501(c)(3) of political campaign activities takes on special importance now that we’re in the middle of an election season with hotly contested, emotionally charged, and...
View ArticlePolitical Activities and 501(c)(3)s: What’s Allowable, Part 3
Now that we’re in the last few months of an election season that is one of the most highly charged in recent memory, it’s important to review the application of the political campaign activities ban in...
View ArticlePolitical Activities and 501(c)(3)s: What’s Allowable, Part 5
As part of our series on some of the dicier aspects of the political campaign intervention ban in section 501(c)(3), we’ve used Revenue Ruling 2007-41 as a guide. In Part 1 and Part 2 of this series,...
View ArticleWhen The Revenue Agent Comes Calling: Financial Oversight
For the past 15 years or so, government regulators have taken a keen interest in preventing – and a hard-line stance on exposing and penalizing – financial improprieties in the nonprofit sector....
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