The IRS changed the submission process for groups that intend to operate as 501(c)4 tax-exempt organizations, requiring them to submit forms through Pay.gov.

The IRS recently issued a Private Letter Ruling (the “PLR”) revoking a hospital organization’s section 501(c)(3) status for failing to comply with the section 501(r) requirements. 1 In what may be a ...

A 501 C (6) organization is tax speak for a business association such as a chamber of commerce. Although they're organized to promote business, they don't generate a profit and don't pay shares or ...

The U.S. Department of the Treasury and the Internal Revenue Service have issued new guidance relaxing rules on what some tax-exempt groups must disclose to the IRS. “It is important to emphasize that ...

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

The number of politically active nonprofits has surged following the 2010 Supreme Court decision in Citizens United v FEC, as has their spending. Most of that growth comes from 501(c)(4) or "social ...