On March 17, 2023, the IRS Exempt Organizations and Government Entities Division published two Technical Guides: (1) TG 1 Instrumentalities of the United States, Government Corporations, and Federal ...

Donors that make contributions to charitable organizations recognized under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended (the “Code”), may claim an individual income tax ...

With over a decade of experience as a small business technology consultant, Alana breaks down technical concepts to help small businesses take advantage of the tools available to them to create ...

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A story I tell often goes back to my grad student days. I had a research assistant job, which might be research; it could devolve into grunt work, or it could involve escorting a VIP around campus.

A recreational community pickleball club that was open to participants of all ages and skill levels was not organized and operated exclusively for exempt purposes under Sec. 501(c)(3), according to ...

While Internal Revenue Code Section 501(c)(3) organizations are the typical vehicle for philanthropy, many organizations enjoy tax-exempt status under IRC Sections 501(a) and 401(a), such as trade ...

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

"In light of the Supreme Court's holdings in Regan, Grove City College, Smith, and Cannon, as discussed supra, this Court holds that §501(c)(3) tax exemption constitutes federal financial assistance ...