In a significant development for churches and nonprofit organizations, the IRS has recently clarified its enforcement stance on the Johnson Amendment as it applies to political speech by churches. This update reinforces important constitutional protections and offers a more measured…
If you’re well-versed in the basics of 501(c)(3) organizations, you know that 501(c)(3) status requires an organization to have an IRS-determined charitable purpose. One category of qualifying charitable purposes that these organizations can hold is religious. But there is a…
UPDATE (03/03/2025): BOI might finally be dead as of this morning. The fast-moving changes to the Beneficial Ownership Information saga is enough to give you whiplash. This latest change, however, may very well be the end of it. The US…
Expressed in the most gut-level of ways, nonprofits exist to make the world a better place. They feed the hungry, shelter the homeless, educate the children, and support countless other worthy causes. Yet, ironically, many nonprofits still operate under the…
Nonprofit organizations do amazing work—feeding the hungry, helping the homeless, supporting community initiative — but you know that already. When it comes to politics, however, especially during election season, nonprofits need to be extra careful. Whether you’re running a charity,…
Work with startup nonprofits for as long as we have, and you’re bound to hear virtually every idea someone could come up with. We had a lot of fun in our last post exploring the terrible ideas people have that…
Nonprofits seeking federal tax-exemption under Section 501(c)(3) of the Internal Revenue Code have for decades applied by filing Form 1023 with the IRS. In 2011, the National Taxpayer Advocate recommended that the IRS develop a simplified method, particularly for small nonprofits. The…
The system for registering to solicit contributions isn’t the easiest to understand. Even if it’s only one state you are endeavoring to comply with, the expectations aren’t that easy to follow. When it’s a multi-state registration your nonprofit is facing,…
In working with thousands of nonprofit startups over the years, one of the most frequent challenges we face when working with clients is conflict-of-interest concerns. New 501(c)(3) organizations are particularly vulnerable to this for a number of reasons, chief among…
Maintaining timely and accurate financial records is one of the most important responsibilities facing every nonprofit organization. But doing it right is time-consuming, and the rules are complicated.