Add to ORKGThis report addresses in summary fashion the differences among several kinds of tax-exempt organizations described in Internal Revenue Code [IRC] subsections 501(c)(3), 501(c)(4), 501(c)(5), 501(c)(6), and section 527. Each of these types of organization has a unique statutory definition, is subject to certain statutory limitations on its activities, enjoys certain benefits from obtaining tax-exempt status, and must share certain information with the general public. Following the report is a table which summarizes this information
This report describes the various forms of tax conduit organizations found in the Internal Revenue C...
The Internal Revenue Service’s post-Citizens United approach to political activity by would-be tax-e...
New charitable organizations generally must file an application for exemption (Form 1023) and await ...
Although tax exempt organizations are creatures of the state ,it is under the federal law that they ...
Internal Revenue Code section 501(c)(4) provides exemption from federal income tax for “social welfa...
Understanding Nonprofit and Tax Exempt Organizations is a guide for the law student or practitioner ...
Recent events have highlighted the difficulties the Internal Revenue Service faces when attempting t...
This report is intended to provide a brief overview of the various potential restrictions or regulat...
This article will describe the statutory and regulatory framework of section 501(c)(3), examine how ...
Most “for-profit” or “business” activities of exempt organizations take one of three forms: (A) The ...
This report examines the limitations that the Internal Revenue Code places on political activity -- ...
Political organizations have the primary purpose of influencing federal, state, or local elections ...
"Filled with practical tips and suggestions for handling such critical situations as preparing for a...
Charities and other entities seeking tax-exempt status as 501(c)(3) organizations generally must app...
N onprofit charitable organizations exempt fromincome tax under Internal Revenue Codesection 501(c)(...
This report describes the various forms of tax conduit organizations found in the Internal Revenue C...
The Internal Revenue Service’s post-Citizens United approach to political activity by would-be tax-e...
New charitable organizations generally must file an application for exemption (Form 1023) and await ...
Although tax exempt organizations are creatures of the state ,it is under the federal law that they ...
Internal Revenue Code section 501(c)(4) provides exemption from federal income tax for “social welfa...
Understanding Nonprofit and Tax Exempt Organizations is a guide for the law student or practitioner ...
Recent events have highlighted the difficulties the Internal Revenue Service faces when attempting t...
This report is intended to provide a brief overview of the various potential restrictions or regulat...
This article will describe the statutory and regulatory framework of section 501(c)(3), examine how ...
Most “for-profit” or “business” activities of exempt organizations take one of three forms: (A) The ...
This report examines the limitations that the Internal Revenue Code places on political activity -- ...
Political organizations have the primary purpose of influencing federal, state, or local elections ...
"Filled with practical tips and suggestions for handling such critical situations as preparing for a...
Charities and other entities seeking tax-exempt status as 501(c)(3) organizations generally must app...
N onprofit charitable organizations exempt fromincome tax under Internal Revenue Codesection 501(c)(...
This report describes the various forms of tax conduit organizations found in the Internal Revenue C...
The Internal Revenue Service’s post-Citizens United approach to political activity by would-be tax-e...
New charitable organizations generally must file an application for exemption (Form 1023) and await ...