Legal counsel for nonprofit organizations
and social entrepreneurs

Category Archives: Form 1023

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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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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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providing guidance on the process of reinstatement of tax-exempt status for organizations whose tax-exempt status was revoked for failure to file Forms 990 for three consecutive years.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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Filing Form 990-N Prior to IRS Recognition of Exemption

Posted on March 28, 2013 by bentakis

Today on the American Bar Association Listserv for Exempt Organizations attorneys, somebody asked how an organization goes about filing a Form 990-N if the organization has not yet filed a Form 1023 or 1024 (or has an application pending). Form … Continue reading

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IRS Considers Changes to Group Exemption Procedures

Posted on December 4, 2012 by bentakis

At the recent Western Conference on Tax Exempt Organizations, which took place at Loyola Law School on November 29 and 30, Holly Paz (a senior official in the Internal Revenue Service’s Exempt Organization division) discussed considerations at the IRS regarding … Continue reading

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Confusion at the IRS regarding 501(c)(3) applications

Posted on August 31, 2012 by bentakis

Greg McRay at Foundation Group has a great post illustrating the confusion at the IRS resulting from the clash between the rules regarding retroactive granting of 501(c)(3) status and the rules revoking 501(c)(3) status from organizations that fail to file … Continue reading

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