Tax Analysts has a new piece on the Form 1023-EZ, focusing on the challenges the IRS will face in enforcing the restrictions on 501(c)(3) organizations engaging in political activity. The piece includes a few quotes from me. State and federal … Continue readingPosted in 501(c)(3), Form 1023-EZ, Lobbying and Political Activity | Comments Off on Form 1023-EZ and Political Activity
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 readingPosted in 501(c)(3), Arts Organizations, Form 1023, Form 1023-EZ | Tagged 501(c)(3), nonprofit attorney, nonprofit law, private foundations, social entrepreneurship, tax-exempt organizations | Comments Off on Qualifying for 501(c)(3) Status as an Arts Organization
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 readingPosted in 501(c)(3), Automatic Revocations, Form 1023, Form 1023-EZ | Comments Off on Who Should (and Should Not) File the Form 1023-EZ?