Legal counsel for nonprofit organizations
and social entrepreneurs

Author Archives: bentakis

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Qualifying for 501(c)(3) Status as an Arts Organization

Posted on July 15, 2014 by bentakis

For anyone contemplating starting an arts nonprofit, I have drafted a comprehensive guide to qualifying for 501(c)(3) status as an arts organization for the Center for Art Law website, which I will reprint below. Background New non-profit organizations often find … Continue reading

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Who Should (and Should Not) File the Form 1023-EZ?

Posted on July 14, 2014 by bentakis

On July 1, 2014, amidst much criticism, the IRS radically changed the nonprofit world by launching the Form 1023-EZ, a new streamlined method of applying for 501(c)(3) status. The Form 1023-EZ is now live on www.pay.gov, along with final instructions, … Continue reading

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Upcoming Course on Common Legal Pitfalls for Nonprofits

Posted on May 12, 2014 by bentakis

To provide some background on my upcoming course at the Center for Nonprofit Advancement on June 17, 2014, I have written this guest blog entry, which I will reprint below: If you ask a few attorneys specializing in nonprofit organizations … Continue reading

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The IRS issues a draft “Form 1023-EZ”

Posted on May 4, 2014 by bentakis

A couple of weeks ago, the news surfaced on the ABA listserv for tax-exempt organizations that the IRS has been quietly working on a significantly shortened “Form 1023-EZ,” which would drastically cut down on the scrutiny applied to small organizations … Continue reading

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Part 2: The Tax Consequences of Fee-for-Service

Posted on February 28, 2014 by bentakis

Part 2 of my new article on the Tax Consequences of Fee-for-Service is now available on the Greater Washington Society of CPAs’s Nonprofit Accounting Basics website here. Part 1 examined the exempt purpose test and commerciality doctrine as applied to … Continue reading

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New Article: The Tax Consequences of Fee-for-Service

Posted on February 3, 2014 by bentakis

A new article of mine is now available on the Greater Washington Society of CPAs’s Nonprofit Accounting Basics website. This article, the first in a two-part series on the tax consequences of fee-for-service, examines the exempt purpose test and commerciality … Continue reading

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IRS Rev. Proc. 2014-11 Offers Relief for Automatically Revoked Organizations

Posted on January 8, 2014 by bentakis

The IRS recently issued Revenue Procedure 2014-11 providing guidance on the process of reinstatement of tax-exempt status for organizations whose tax-exempt status was revoked for failure to file Forms 990 for three consecutive years. Revenue Procedure 2014-11 is the first … Continue reading

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Upcoming Workshops for Nonprofits in DC

Posted on October 30, 2013 by bentakis

I have a number of workshops for nonprofits coming up in the next couple of months. This morning October 30, I will be at the Foundation Center leading a free workshop on starting a new nonprofit. Next Tuesday November 5, … Continue reading

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New IRS Ruling a Victory for Employee Benefit Plans and Same-Sex Couples

Posted on September 3, 2013 by bentakis

This past June, Supreme Court issued a landmark decision in United States v. Windsor invalidating Section 3 of the Defense of Marriage Act under the fifth amendment of the Constitution, thereby ensuring that same-sex marriages recognized under applicable state law … Continue reading

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IRS Offers New Expedited Option for Backlogged 501(c)(4) Applications

Posted on June 28, 2013 by bentakis

Among the more interesting developments amidst the chaos that ensued following Lois Lerner’s infamous comments at this year’s ABA meeting is the new expedited treatment for certain backlogged applications for 501(c)(4) status, which was announced as part of IRS Acting … Continue reading

Posted in 501(c)(4), Form 1024, Lobbying and Political Activity | Comments Off on IRS Offers New Expedited Option for Backlogged 501(c)(4) Applications ← Older posts Newer posts →