In “Charities and Embezzlement,” we relayed the direct and unequivocal advice from the California Attorney General for a charity that learns about possible embezzlement: Upon
An IRS revenue agent knocking at the door of a 501(c)(3), tax-exempt, organization will have in hand that agency’s Form 14114, Governance Check Sheet that
Lots of 501(c)(3) charities around the nation issue “memberships.” For certain groups – like parishioner-controlled churches – a voting membership form of governance is commonplace.
In “Local Governments Eager to Snag Revenue from Nonprofits,” we quoted the warning from the late Rick Cohen back in 2010: If Congress tried to
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
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
The revenue agent who comes knocking at the door of a public charity will have at hand IRS Form 14114, Governance Check Sheet. Issued in