NGOSource Webinar on Equivalency Determination and International Giving

Our friends at TechSoup | NGOsource are presenting  a live webinar exploring equivalency determination, its role in international giving, and NGOsource’s unique approach to this process on Tuesday, May 23, from 11 a.m. -12 p.m. Pacific time (2-3 p.m. Eastern). According to NGOsource, an  equivalency determination is: a process by which a U.S. grantmaker...

Form 1023-EZ Approvals Now Available to the Public

On February 22, 2017, the IRS announced that publicly available information from approved Form 1023-EZ tax-exemption applications is now available electronically for the first time. The data on IRS.gov is available in spreadsheet format and includes information for approved applications beginning in mid-2014, when the 1023-EZ form was introduced, through 2016. The...

Don’t Let Congress Convert Charities (including Churches) into Dark Money Political Organizations

Would you like charities, including mosques, temples, synagogues, churches and other houses of worship, to be able to give your donations to politicians running for office? Would you like mosques, temples, synagogues, churches and other houses of worship (that are automatically tax-exempt and not required to disclose their financials or their donors)...

When Should a 501(c)(3) Consider Creating an Affiliated 501(c)(4)?

501(c)(3) organizations have numerous tools at their disposal for achieving their charitable purposes, and also have the distinct advantage of being able to receive contributions that are generally tax-deductible for donors.  However, in exchange for tax-exemption and the ability to receive deductible charitable contributions, the law places some limitations...

Starting a Nonprofit: Environmental as a 501(c)(3) Charitable Purpose

An environmental purpose is not one of the seven exempt purposes specified in Section 501(c)(3) of the Internal Revenue Code (the “Code”). However, many environmental organizations qualify for exemption under 501(c)(3) because their activities further charitable, educational, and/or scientific purposes. Although there is no explicit mention of environmental purposes...