Category Archives: Exempt organization

A Web Link on IRS.gov

Nonprofit Quarterly published my article “The Case of the Disappearing Exempt Organizations Link on IRS.gov”  on Wednesday, August 24, 2016. It is a short article -well not quite as short as this blog.  My article was prompted by a 2016 … Continue reading

Posted in Advisory Committee on Tax Exempt and Government Entities (ACT), Current events and comments, Exempt organization, Exempt Organizations, IRS, Nonprofit lawyer, Nonprofit Organizations, Tax, Tax exempt organization | Leave a comment

Alzheimer’s Association – Statement of Relationship

As the Alzheimer’s Association experiences simultaneous disaffiliation and consolidation of its chapter network, I recall the months long process which created the association’s State of Relationship.  This agreement guided the relationship between the chapters and the national Alzheimer’s Association for … Continue reading

Posted in Alzheimer's Association, Dissolution, Exempt organization, Exempt Organizations, Nonprofit Organizations, Volunteers | Leave a comment

IRS 1023 EZ

On July 1, 2014, the IRS announced its new IRS Form 1023 EZ. This form is designed to ease and expedite the application process for small organizations which project $50,000 or less in income and assets of less than $250,000 during … Continue reading

Posted in Advisory Committee on Tax Exempt and Government Entities (ACT), Exempt organization, IRS, IRS Forms, Nonprofit Organizations, North Carolina Lawyer for Nonprofits, Starting a Nonprofit, Tax, Tax exempt organization | Tagged , , , , , , , , , | Leave a comment

IRS – ACT Report

The Advisory Committee on Tax Exempt and Government Entities (ACT) presented its annual “Report of Recommendations” to the IRS at its public meeting on June 15, 2011.  The committee’s recommendations covered topics related to: Tax exempt bonds and conduit issuers; Social security administration for state … Continue reading

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IRS and States- Registered agents, revocations, and responsibility

In the wake of the IRS’ initial announcement that more than 275,000 nonprofits had their exempt status revoked, the IRS noted new revocations will published monthly.  These revocations occur as a matter of law because a nonprofit didn’t file their  IRS 990 forms for three consecutive years and are not a discretionary act by … Continue reading

Posted in Board of Directors, Current events and comments, Exempt organization, Exempt Organizations, IRS, Nonprofit Organizations | Tagged , , , , , , | Leave a comment