Nonprofit & Religious
What tax exemption requires, what it forbids, and how religious organizations are treated differently.
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Nonprofit & Religious
Forming a Charity: Incorporation and the Exemption Application
A charity is two legal acts in sequence: formation under a single state's law, then recognition of exemption under section 501(c)(3) by the Internal Revenue Service.
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Nonprofit & Religious
Unrelated Business Income Tax for Exempt Organizations
An exempt organization pays tax on income from a trade or business regularly carried on that is not substantially related to its exempt purpose, subject to broad exceptions.
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Nonprofit & Religious
Private Inurement and Excess Benefit Transactions
No part of a charity's earnings may benefit an insider. A separate excise tax reaches excess payments to influential persons and to the managers who approved them.
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Nonprofit & Religious
Charitable Solicitation Registration State by State
Fundraising is regulated by the states, not by federal tax law. Registration is generally required before the first appeal and renewed annually in each state where a charity solicits.
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Nonprofit & Religious
Nonprofit Board Duties and Conflict-of-Interest Policies
Nonprofit directors owe fiduciary duties defined by state corporation law, and the federal annual return asks separately whether the organization maintains a written conflict-of-interest policy.
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Nonprofit & Religious
Fiscal Sponsorship: Structures and Written Agreements
Fiscal sponsorship lets a project raise deductible contributions through an existing charity. The model chosen decides who employs the staff, who owns the work, and who bears the risk.
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Nonprofit & Religious
Political Activity and Lobbying Limits for Charities
Campaign intervention by a 501(c)(3) organization is absolutely prohibited. Lobbying is permitted but limited, and an election is available that replaces a vague standard with measurable ceilings.
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Nonprofit & Religious
Religious Land Use and RLUIPA Claims
A federal statute limits how zoning and landmarking may be applied to religious exercise, providing separate substantial burden, equal terms, nondiscrimination, and exclusion claims.
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Nonprofit & Religious
The Ministerial Exception in Employment Disputes
Religious employers have a constitutional defense that bars courts from deciding employment discrimination claims brought by employees who perform vital religious functions.
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Nonprofit & Religious
Endowments and Prudent Management of Institutional Funds
A uniform act adopted in nearly every state governs how a charity invests and spends donor-restricted endowment funds, replacing the old floor at historic dollar value with a prudence test.
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Nonprofit & Religious
Volunteer Liability and Protection Statutes
Federal and state statutes protect uncompensated volunteers from liability for ordinary negligence within the scope of their duties, subject to exclusions that are wider than most organizations expect.
