Nonprofit Law Matters

Monthly Archives: May 2012

The IRS Should Consolidate Its Two Rulings on Political Issue Ads

Posted in Tax Treatment of Lobbying & Political Activities

The political campaign activity of some 501(c)(4) social welfare organizations is in the news a lot lately, because the donors whose money is used for campaign attack ads are usually not disclosed.  Non-charitable 501(c) organizations, which also include (c)(5) unions and (c)(6) business associations, could lose tax exemption if they allow political intervention to become their primary activity.  It doesn’t help that… Continue Reading

Are You in a Commercial Co-Venture?

Posted in IRS, FTB & Attorney General Controversies, Public Charities, Revenue Generating Activities

You are a charity. You are interested in raising money.  You have lots of ideas: you could hire a fundraiser; you could hire fundraising counsel; you could partner with a company that agrees to donate a portion of its profits; you could set up a donation box at the local grocery store….  Each of these… Continue Reading