Category Archives: Nonprofit Organizations

Starting a Nonprofit?

The IRS Form 1023 EZ makes it extremely easy and less expensive for applicants to apply to the IRS for recognition as a 501(c)(3) tax exempt nonprofit. While serving on the IRS Advisory Committee on Tax Exempt and Government Entities … Continue reading

Posted in IRS, Marty Martin, Nonprofit lawyer, Nonprofit Organizations, North Carolina Lawyer for Nonprofits, Starting a Nonprofit, Tax exempt organization | Leave a comment

25 Quotes (and counting) for the Nonprofit Sector

On this gorgeous autumn day filled with yellow leaves one is reminded that working in the nonprofit sector requires maintaining a sense of humor and perspective. Vu Le in his recent Nonprofit with Balls’ blog “25 quotes by famous people … Continue reading

Posted in Nonprofit lawyer, Nonprofit Organizations | Leave a comment

Shifting the Burden of Taxes to a Simpler Form and Tax Rate

When corporations and individuals do not pay taxes because of deductions, depreciation and credits, the relevant question is to whom does the burden of taxation shift? Do you want a simpler federal tax code that is easier to understand, pay, and … Continue reading

Posted in Marty Martin, Nonprofit Organizations, Tax, Tax exempt organization | 1 Comment

Goldman Sachs – 10,000 Women and 10,000 Small Business Programs

Dina Powell, president of the Goldman Sachs Foundation, recently spoke at Duke’s Sanford School.  She discussed several Goldman Sachs’ programs which are built on the concepts of social enterprise and entrepreneurship operating through women owned and small businesses as a … Continue reading

Posted in Foundations, Nonprofit lawyer, Nonprofit Organizations, North Carolina Lawyer for Nonprofits, Social Enterprise or Social Entrepreneurship | Leave a comment

Thank You, IRS.

Thank you, IRS. Government officials and their organizations are often criticized publicly.  It seems everyone, including this author on occasion, has an opinion on what they should or should not do and how well or how poorly they did or … Continue reading

Posted in Nonprofit Organizations | Leave a comment

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 Current events and comments, 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 Dissolution, Nonprofit Organizations, Volunteers | Leave a comment

IRS ACT

For the past three years I served on the IRS Advisory Committee on Tax Exempt and Government Entities, known also as “the ACT”, and its related Exempt Organization (“EO”) subcommittee.   Our subcommittee worked directly with the IRS leadership which oversees the nation’s nonprofit … Continue reading

Posted in Current events and comments, IRS, Nonprofit Organizations, Tax exempt organization | Tagged , , , , | 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 IRS, Nonprofit Organizations, North Carolina Lawyer for Nonprofits, Starting a Nonprofit, Tax, Tax exempt organization | Tagged , , , , , , , , | Leave a comment

IRS Interactive Form 1023 – Public Testing

On September 4, 2013, the IRS posted a beta version of their forthcoming Interactive Form 1023 on their StayExempt website. This electronic form permits an applicant to complete a 1023 Application for Recognition of Exemption Under Section 501 (c)(3) on-line. … Continue reading

Posted in IRS, Nonprofit Organizations | Tagged , , , , | Leave a comment