Nonprofit Accounting Basics

Federal Tax Issues

Ballot Measures and Recalls: Basic Rules for 501(c)(3) Public Charities, 501(c)(4)'s and Unions

As states grapple with a host of contentious issues, including severe budget cuts, efforts to alter public employee rights and benefits, and legislation to curtail

But We’re a Non-profit! We Don’t Pay Income Taxes!

Really? Your organization might not be paying income taxes, but should it be?

Charities and Political Activity— The Unwelcome Spotlight

Political candidates can be good for your nonprofit.  They raise the profile of your events, increase public interest in your activities, and prove to be good friends once in office.  Why

Common UBIT Myth Related to Nonprofit Revenue and Tax Impact

Myth: “It doesn’t matter how I get the money in the door as long as I spend it on charitable activities.”

Disqualified Persons and the Intermediate Sanctions Excise Tax Regime

Disqualified Persons and the Intermediate Sanctions Excise Tax Regime[1]

Eight Key Provisions of the Chapter Affiliation Agreement

If you work for a nonprofit that aspires to have a nationwide or worldwide reach, it is likely you’ve spent some time thinking about the topic of local chapters.

How to Become a Tax-Exempt Organization

The terms “nonprofit” and “tax-exempt organization” are often used interchangeably.

IRS Code Sections Relating to Exempt Organizations

The IRS maintains a listing of the code sections that apply to exempt organizations.

Lobbying and Political Activities Chart

Nonprofits are allowed to lobby, but the type of nonprofit determines the level of lobbying allowed.  Some nonprofits can engage in political activity, but not all are allowed that flexibility

Meet the New Form 1099-NEC

The PATH Act (Protecting Americans from Tax Hikes Act) required that payments for services in 2017 be reported on Form 1099-MISC by January 31 of the following year.  However, if a payor was o

Mission Trips and the IRS

An important part of outreach for many religious organizations are mission trips.  It is an exciting opportunity for missioners to live into their faith by working in partnership with those th

Navigating compliance as a 501(c)(4) tax-exempt organization

Here’s a helpful guide for these organizations, especially when it comes to political activity and lobbying.

Public Support Tests: Does Your Public Charity Pass the Section 509(a)(1) Test?

To be a public charity, an organization must meet one of the Internal Revenue Code (Code) Section 509(a) tests.

Public Support Tests: How a Public Charity is Defined Under Sec. 509(a)(2)

The IRS has four categories under Sec. 509 that allow an organization to be a public charity, but the two most common are 509(a)(1) and 509(a)(2).

Public Support Tests: Why You Might Prefer Public Charity to Private Foundation

While the Internal Revenue Code Section 501(c) lists 29 different types of nonprofit organizations, most tax-exempt organizations are those described in Section 501(c)(3) and have a charitable, rel

Security Act 2.0: What you need to know

On December 29, 2022, President Biden signed the Consolidated Appropriations Act, 2023, which includes the provisions of the Securing a Strong Retirement Act, commonly called SECURE 2.0.

Special Events—Tax Considerations and Reporting

Special events, in this context, are synonymous with fundraising events such as galas (most typical), luncheons, golf tournaments, shows and auctions.  They are unrelated to the exempt purpose

The Dos and Don’ts for Charity Auctions

Whether or not this is the first time you are doing an auction or the auction is a regular event for your 501(c)(3) organization, this article will provide a variety of pointers which apply to live

The Tax Consequences of Fee-for-Service (Part 1 of 2): The Exempt Purpose Test

The past decade has been marked by the increasing commercialization of the non-profit sector.

The Tax Consequences of Fee-for-Service (Part 2 of 2): The Unrelated Business Income Tax

In the first part of this two-part series, we discussed the growing commercialization of the non-profit sector, and examined how and when heavy reliance on “fee-for-service” revenue may be inconsis


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