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IRS Proposes Rules for Type I and III Supporting Organizations

USA - April 1 2016 Supporting Organizations (SOs) are a very specific subcategory of organizations exempt under Section 501(c)(3) of the Internal Revenue Code. They are…

Jessica N. Angney

IT’S THAT TIME AGAIN! Don’ts and Do’s for Charities During the Political Season

USA - February 11 2016 Section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on…

Tax Notes

USA - February 11 2016 Prohibitions on government intervention into matters of religion have long meant that churches may not be subject to a tax inquiry unless a…

IRS Proposes New Substantiation Rules for Donors

USA - December 7 2015 As year-end approaches, it is prudent to review the IRS requirements for substantiating donations to charities. For a contribution in excess of $250…

Proposed legislation affecting not-for-profits

USA - March 31 2015 The 131st Ohio General Assembly is in full swing, spending most of its time on the state budget appropriation and related bills. However, a couple of…