Nonprofit Law Matters

Monthly Archives: June 2012

IRS Examinations—The Seven Stages of Grief

Posted in IRS, FTB & Attorney General Controversies, Private Foundations, Public Charities

Your 501(c)(3) organization received an IRS Form Letter 3611 in the mail.  It reads, “Dear Sir or Madam:  We plan to conduct an examination for the above periods on the date, time, and location indicated above.”  Attached to the form letter is an Information Document Request, or “IDR,” on IRS Form 4564.  It lists 10 to… Continue Reading

New Developments affecting Private Foundation Confirmation of Grantee Charity Status

Posted in Grantmaking & Social Investing, Private Foundations, Public Charities

As has been publicized recently, the IRS has a new web search tool, “Exempt Organizations Select Check.”  This tool allows users to search for organizations that are eligible to receive tax-deductible contributions (the Publication 78 data), as well as organizations that have been automatically revoked for non-filing (the “auto-revoke list”).    This data is, among other… Continue Reading