Nonprofit Law Matters

Nancy E. McGlamery

Posts by Nancy E. McGlamery

New IRS Notification Requirement for Section 501(c)(4) Social Welfare Organizations

Posted in Formation & Tax Exempt Status, IRS, IRS, FTB & Attorney General Controversies, Unions, Associations, Clubs & Other Tax-Exempt Organizations

UPDATE: In Notice 2016-09, the IRS indicated that the notification requirement will not go into effect until “at least 60 days from the date” it issues regulations implementing Section 506, and no penalties will be assessed against any Section 501(c)(4) organization that submits the required notice by the due date provided in those regulations.  … Continue Reading

Proposition C Impacts Nonprofit Organizations Lobbying in San Francisco

Posted in Nonprofit Governance & Ethics, Public Charities, Tax Treatment of Lobbying & Political Activities, Unions, Associations, Clubs & Other Tax-Exempt Organizations

The City and County of San Francisco’s lobbying ordinance (Campaign and Governmental Conduct Code §§2.100-155) currently requires any person influencing local legislative or administrative actions through contacts with city officials or their staff to register with the Ethics Commission, but the ordinance provides an exemption for certain nonprofits (all 501(c)(3)s and some smaller 501(c)(4)s). The… Continue Reading

IRS Sends Compliance Check Questionnaire to More Than 1,300 “Self-declared” 501(c)(4), (c)(5), and (c)(6) Organizations

Posted in Formation & Tax Exempt Status, Tax Treatment of Lobbying & Political Activities, Unions, Associations, Clubs & Other Tax-Exempt Organizations

As part of a compliance check initiative, this week the IRS sent out letters to more than 1,300 section 501(c)(4), (c)(5), and (c)(6) “self-declared” exempt organizations, requesting the completion of a nine-page online questionnaire (Form 14449) regarding their activities, revenue, and expenditures.  Unlike section 501(c)(3) charitable organizations, which are required to obtain an IRS determination of… Continue Reading

New Payout Requirements for Non-functionally Integrated Type III Supporting Organizations: Comment Period for Proposed Regulations Closes March 28, 2013

Posted in Formation & Tax Exempt Status, Nonprofit Structures, Relationships & Transactions, Public Charities

On December 28, 2012, the Treasury Department issued final, temporary, and proposed regulations regarding Type III supporting organizations (“Type III SOs”), effective that day.  The final and temporary regulations, including the substantial preamble, are here.  The temporary and proposed portions of the new regulations, available here, address the calculation of the annual payout requirement for… Continue Reading

Making Sense of Taxation of Political Expenditures of Nonprofit Organizations

Posted in Tax Treatment of Lobbying & Political Activities

This is obscure as blog topics go, but worth your time if you advise on candidate-related activities of 501(c) orgs.  By “501(c) orgs,” we mean organizations exempt under section 501(c) of the Internal Revenue Code that aren’t 501(c)(3) public charities and private foundations:  most commonly, unions, trade associations, and social welfare organizations.  Taxation of these… Continue Reading