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
“The biblical story of David and Goliath is probably the most well-known underdog story in the world. * * * For 3000 years, [it] has
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