The Electioneering Prohibition: A Closer Look

With the election year in full swing, many nonprofits have questions regarding the scope of permissible election-related and lobbying or advocacy activities organizations recognized as exempt under Internal Revenue Code Section 501(c)(3) can engage in.  This post will be the first in a series discussing these issues. *** As most 501(c)(3) organizations are well aware, […]

Public Support Tests – Public Charities

You'll find a discussion of the general advantages of classification as a public charity rather than a private foundation in a January 1, 2005 post.  This post will discuss how charitable organizations receive recognition as a public charity under IRC Section 509(a)(1). Background: All 501(c)(3) organizations are categorized as private foundations unless they fall into […]