Insider Transaction Traps for the Unwary
REFRESH Nonprofit Basics: Insider Transactions and Nonprofits
Nonprofit Basics: International Grantmaking Part 3 -Special Rules for Private Foundations
Nonprofit Basics: International Grantmaking – Part 2 Income Tax Withholding Rules
Nonprofit Basics: International Grant Making - Part 1 Overview and Antiterrorism Rules
REFRESH Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity
REFRESH: Loot and Private Foundation Rules – Part 2
REFRESH: Loot and Private Foundation Rules – Part 1
Nonprofit Quick Tip: State Filings in North Carolina and South Carolina
Nonprofit Basics: Scholarship Grant Program IRS Approval Requirements
REFRESH Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities - Private Foundation Advocacy
REFRESH Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities - Legislative Lobbying and Advocacy Rules for Public Charities
In the Weeds With New Supporting Organization Regulations
Understanding the Form 990-PF With Guest Tracy Hom
Loot and Private Foundation Rules - Part 2
Loot and Private Foundation Rules – Part 1
Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 3: Private Foundation Approaches to Policy Advocacy Allowed by the Internal Revenue Code
Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 2: Legislative Lobbying Activities by Public Charities
Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 1: Candidate Campaign Intervention
Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity
The Opportunity, Balance, and Better Budget Act (OBBBA), formerly known as the One Big Beautiful Bill Act, enacted on July 4, 2025, introduces the most significant changes to the tax landscape for tax-exempt organizations...more
The IRS is revising Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, and its instructions, to help charities apply for 501(c)(3) tax-exempt status. Effective January...more