From the Archives

The purpose of intermediate sanctions (under section 4958 of the Internal Revenue Code) is to provide another option (other than loss of exemption by the

The public support test is a mathematical test on the organization’s funding that proves that it has diverse enough funding to be considered a public

When should an organization provide an acknowledgement to a donation? Donors cannot claim a deduction on their tax return for charitable donations of $250 or

continued from prior post… Prior to 1976, the IRS’s only codified limitation on lobbying by charities was the substantial part test.  The critique of the

The IRS announced today that it is temporarily suspending its modernized e-file system from January 1, 2012 – February 29, 2012.  This will affect 990,

Charities (public or private) are organizations exempt from federal income tax under §501(c)(3) because they are organized and operated for one or more exempt purposes:

Directors, officers, and other persons responsible for ensuring an organization’s compliance with tax laws and maintaining exempt status should take note of new changes to

Organizations with gross receipts that average $50,000 or less are required to file the 990-N (also called the e-postcard) annually.  This requirement applies even to