Statute
Form 1023
6 published works
Nonprofit Law Blog
Additional Skepticism of Form 1023-EZ
Figure 4: Taxonomy of 501(c)(3) Organizations Approved in FY 2021 A startup nonprofit wishing to apply for IRS recognition of tax-exemption under 501(c)(3) must file either Form 1023 or Form…
Nonprofit Law Blog
Fundraising for Your Nonprofit in the Start-Up Phase
After a domestic nonprofit takes the first exciting steps of incorporating and filing its Application for Recognition for Exemption (Form 1023) with the IRS, it may be surprised to find…
Nonprofit Law Prof Blog
Helge: Rejecting Charity: Why the IRS Denies Tax Exemption to 501(C)(3) Applicants
Terri Lynn Helge (Texas A&M University School of Law) has published Rejecting Charity: Why the IRS Denies Tax Exemption to 501(C)(3) Applicants, 14 Pitt. Tax. Rev. 1 (2016).New charitable organizations…
Nonprofit Law Prof Blog
Star Wars, Pedagogy, and You
Every year in my Nonprofits class, in lieu of a standard exam, I give my students a project: take a hypothetical charitable client through the organizational stages of state law…
Wealth Director
The Waiting Game: What to Do (and Not Do) While an Exemption Application is Pending
So, you have thoughtfully and thoroughly prepared the Form 1023 Application for Recognition of Exemption Under Section 501(c)(3) (“Form 1023” or “application”) on behalf of a charity, and filed it…
Not For Profit/Exempt Organizations Blog
Applying for Tax Exemption? Toy with the IRS at Your Peril
The Tax Court recently delivered some sound advice - do not play "cat and mouse" with the IRS. In Ohio Disability Association v. Commissioner, a Tax Court Memo filed November…