Nonprofit Law Matters

Tag Archives: IRS notice

IRS to Roll Out New Section 501(c)(4) Notice System on July 1?

Posted in AG, IRS, FTB, & Property Tax Proceedings, Formation & Tax Exempt Status, IRS, Nonprofit Structures, Relationships & Transactions, Tax Treatment of Lobbying & Political Activities

A while back, we blogged about a new notification requirement for organizations claiming exemption under Section 501(c)(4) imposed by Congress’s adoption last December of the PATH Act of 2015.  The Path Act created a new section of the Internal Revenue Code, Section 506, which requires new and certain existing (see below) Section 501(c)(4) organizations to… Continue Reading

New Year’s Resolutions? Reporting Organizational Changes to the IRS

Posted in Private Foundations, Public Charities, Unions, Associations, Clubs & Other Tax-Exempt Organizations

For many organizations, January 1 marked the beginning of a new fiscal year and an opportunity to institute programmatic and structural changes.  Such changes might include an expansion of the Board of Directors, a winding down of current programs or the introduction of new programs, a revision to the Bylaws, or larger shifts in an… Continue Reading