Is the New Form 1023EZ Too Easy? Part I – Introduction
Unless your organization is fairly new, you may not be aware that the IRS Exempt Organizations Division has been grappling with a huge problem. No.
"It Seemed like a Good Idea at the Time."
In “Next Time, Let’s Just Text in our Votes,” the fictional charity board members were looking for a way to avoid the time, expense, and
Drafting A Social Media Policy Manual: How Hard Can It Possibly Be?
Social media has been described as a “Wild West” that nonprofits must “tame.” That should be your first clue. The rules and regulations governing nonprofits
Who is Robert and Should Nonprofits Follow His Rules Of Order?
There’s a quick answer to the second question: Sometimes yes and sometimes no. There are pros and cons. How’s that for a lawyerly response? Professional
One of those Days . . .
It was the Monday morning after a hugely successful weekend fundraiser. The executive director of the nonprofit drug-recovery facility arrived early at her office —
5 Ways to Lose Your Tax Exemption
Congratulations! You just received the long-awaited determination letter from the Internal Revenue Service. You are now a tax-exempt, charitable organization under section 501(c)(3) of the
Social Enterprises: A Revolution under the Radar
Until recently, entrepreneurs and businesses interested in being socially responsible had limited – and unsatisfactory – choices. If they set up as traditional for-profit corporations, there
Another Way to Sink the Ship: Too Much Lobbying
Along with prohibited political activity, another way a 501(c)(3) organization can risk its tax exemption is too much lobbying. Why? Because a tax exemption is
What about Private Foundations: Are They Allowed to Lobby?
The rules about permitted lobbying activities for 501(c)(3)s don’t apply across the board to all 501(c)(3)s. They are meant for public charities: organizations that generally
To Elect or Not Elect: That is the (Lobbying) Question
It’s a common misconception that 501(c)(3) organizations are not allowed to lobby. This may stem from people wrongly conflating the absolute ban on political activities
It’s That Time of Year Again
It’s that time again. No, not summer vacation. It’s election season in the United States. Actually, election season seems to begins the day after the
Next Time, Let’s Text in our Votes!
As the foundation board members wrapped up their meeting, one of them wondered out loud why they had to meet in person every month. “We