The IRS changed the submission process for groups that intend to operate as 501(c)4 tax-exempt organizations, requiring them to submit forms through Pay.gov.

The IRS recently issued a Private Letter Ruling (the “PLR”) revoking a hospital organization’s section 501(c)(3) status for failing to comply with the section 501(r) requirements. 1 In what may be a ...

Parties interested in forming a Section 501(c)(3) nonprofit entity face a number of compliance burdens - Although Section 501(c)(3) status can be the right fit for many organizations, it also comes ...

The number of politically active nonprofits has surged following the 2010 Supreme Court decision in Citizens United v FEC, as has their spending. Most of that growth comes from 501(c)(4) or "social ...