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Giving Thanks for Charitable Tax Exemption

Have you ever wondered why charities enjoy special tax exemption privileges?  Or on a deeper level, how the word “charity” came to be defined by the IRS, for Section 501(c)(3) purposes?  This article provides a short historical primer on the evolution of the term “charity,” special aspects for exempt religious organizations, and related tax theories in brief.

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Helping Others Grow: The Nuts and Bolts of Fiscal Sponsorships

Has your nonprofit ever been involved with getting a new nonprofit activity launched through receiving funds for a specific project, allowing such funds to be spent for the project, and perhaps even seeing the project blossom into its own Section 501(c)(3) organization?   These arrangements are commonly known as “fiscal sponsorships.”  Fiscal sponsorships may take a variety of forms, but generally they involve innovation, some degree of control and supervision, and an accompanying agreement to address relationship details.  Here’s what responsible nonprofit leaders need to know about fiscal sponsorships, if their organization will serve as a fiscal sponsor or if they are the beneficiary recipients of such arrangements.

Freedom Path Ruling: A Step Backward for Nonprofits’ First Amendment Freedom

A Texas federal trial court recently rejected Freedom Path’s challenge to the IRS’s multi-factor “facts and circumstances” test for a nonprofit’s politically-tinged advocacy speech as not unconstitutionally too vague or otherwise legally problematic.  The court’s adverse decision deals a setback for free speech interests affected by the IRS’s constitutionally dubious test, as contained in its Revenue Ruling 2004-6.

The Road Thus Far

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