This item reviews how regulations, case law, and IRS guidance address the issue of whether supporting organizations can make grants to other public charities that are not their supported organizations.
EDCs should be aware of both the regulatory foundation for an exemption and the various IRS authorities on EDCs.
The IRS issued new procedures for contributions to charitable organizations, including rules for when donors can rely on the information about an organization’s tax-exempt status on the IRS database Tax Exempt Organization Search.
The streamlined application for tax-exempt status will ask organizations to describe their mission and activities for the first time.
This article describes the requirements for an organization to meet Sec. 115(1).
Sec. 501(c)(3) organizations that engage in fee-for-service activities need to consider whether a given activity furthers or is “substantially related” to an exempt purpose.
Social welfare benefit organizations are now required to notify the Internal Revenue Service of their formation and intent to operate under Sec. 501(c)(4).
Organizations should review new proposed regulations and 2015 final regulations as a reminder of what is required to obtain or maintain public charity status.
Complications may arise when the parent of a large, multientity system applies for recognition of tax-exempt status as a Sec. 501(c)(3) public charity.
The court denied the IRS’s petition to avoid having to disclose information about other organizations that were on the IRS’s controversial “be on the lookout” list of organizations.
A federal appeals court ordered the IRS to comply with a lower court’s order that it hand over the names of organizations that had been on its “Be on the lookout” list when it was mishandling applications for tax-exempt status.
A new notice requirement recently enacted by Congress in the wake of the scandal regarding the IRS’s handling of Sec. 501(c)(4) applications will not be implemented immediately, the IRS announced.
The U.S. Tax Court recently issued an opinion focusing on the requirements for an organization to qualify for a tax exemption under Sec. 501(c)(3).
An IRS notice provides guidance on how tax-exempt hospitals may satisfy the requirement to report providers who provide medically necessary care covered by the financial assistance policy.
A recent property tax case from the Tax Court of New Jersey should serve as a warning to tax-exempt medical centers and their tax advisers throughout the country.
Two years after finding the IRS used inappropriate criteria when reviewing applications for tax-exempt status under Sec. 501(c)(4) and delayed processing some applications—a report that led to congressional investigations and the resignation of IRS Exempt Organizations Director Lois Lerner—TIGTA issued a follow-up report to check on the IRS's progress in eliminating the controversial practices.
Monday, May 17, is the deadline for calendar-year tax-exempt organizations to file their Forms 990 for 2009. It also marks the third filing deadline under the mandatory filing requirement instituted by the Pension Protection Act of 2006.