Louis E. Michelson, A Professional Corporation

Providing Legal and Tax Advisory Services to Nonprofit Organizations

Entries Tagged as 'Charity'

Multistate Registration Filing Portal for Nonprofit Organizations: Request for Information

February 19th, 2016 · Comments Off on Multistate Registration Filing Portal for Nonprofit Organizations: Request for Information · Charity, Multistate Registration, Request for Information, Single Portal Initiative, state compliance

California is part of a pilot project to simplify registration burdens on nonprofits.  The Multistate Registration and Filing Portal, Inc., a Delaware nonprofit corporation (MRFP), working with the National Association of State Charities Officials (NASCO), and the National Association of Attorneys General (NAAG) are in the process of developing an online system that will allow […]

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Charitable Contributions Acknowledgments

July 12th, 2013 · Comments Off on Charitable Contributions Acknowledgments · Charitable deduction, Charity

Donors cannot claim a tax deduction for any single contribution of $250 or more unless the donors obtain a written acknowledgement from the charity.  The acknowledgment must be contemporaneous and can be sent via return e-mail when a donation is made.  Typically charities send these written acknowledgments no later than January 31st of the year […]

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Charities/501(c) (3) and Social Welfare Organizations/501(c) (4): What’s the Difference?

May 20th, 2013 · Comments Off on Charities/501(c) (3) and Social Welfare Organizations/501(c) (4): What’s the Difference? · Charity, Loss of Tax-Exempt Staus, social welfare 501(c)(4)

What is the difference between a charity which is tax-exempt under IRC Section 501(c) (3) and Social Welfare Organization tax-exempt under IRC Section 501(c) (4)?   Per the Regulations, a 501(c)(4) organization is one that is operated exclusively for the promotion of social welfare if it is primarily engaged in promoting in some way the […]

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Non-Profit Resources

June 29th, 2012 · Comments Off on Non-Profit Resources · California Exempt Status, Charity, Governance

Where do you look to find answers if you have questions related to forming and operating a nonprofit organization? Where can you learn about various types of fundraising sources that should be considered? What are the legal and ethical responsibilities of a board member? . Three resources that are a good starting point include: . […]

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Congressional Committee Hearing on Tax-Exempt Organizations

May 11th, 2012 · Comments Off on Congressional Committee Hearing on Tax-Exempt Organizations · Charity, Federal Income Taxes, Governance

Congressman Charles W. Boustany Jr., MD (R-LA), Chairman of the Subcommittee on Oversight of the Committee on Ways and Means, announced on Wednesday, May 16th that the Subcommittee will hold a hearing examining operations and oversight of tax-exempt organizations. This will be the first in a series of hearings by the Subcommittee on the tax-exempt […]

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Missed the May 17th Filing Deadline? File Return Anyway

May 18th, 2010 · Comments Off on Missed the May 17th Filing Deadline? File Return Anyway · Charity, Federal Income Taxes, Loss of Tax-Exempt Staus

The May 17, 2010 deadline has passed for filing the required information returns.    See the post below “Don’t Throw Away Your Tax Exempt Status” IRS Commissioner Doug Shulman issued a statement to reassure small organizations that the IRS will do what it can to help them avoid lose their tax-exempt status.  See the following link

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Don’t Throw Away Your Tax Exempt Status

April 29th, 2010 · Comments Off on Don’t Throw Away Your Tax Exempt Status · Charity, Federal Income Taxes

IRS has posted new FAQs and an audio interview discussing the automatic revocation of tax-exempt status for failure to file information tax returns. The IRS has an audio “Don’t Throw Away Your Tax Exempt Status.”  or a script of the podcast. Also check out the audio “Haven’t Filed a Tax Return in Years”   (or a script of […]

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IRS Employment Tax Initiative

April 3rd, 2010 · Comments Off on IRS Employment Tax Initiative · Charity, employment taxes, expense reimbursement, Federal Income Taxes, intermediate sanctions

Beginning in February, 2010, the IRS is conducting its first Employment Tax National Research Project since 1984. For the first time, this project will include audits of exempt organizations. Of the 6,000 companies to be audited, some 500 audits of exempt organizations should be expected. The IRS will be focusing on four employment tax compliance […]

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Six Important Facts about Tax-Exempt Organizations

March 25th, 2010 · Comments Off on Six Important Facts about Tax-Exempt Organizations · Charity, employment taxes, Federal Income Taxes, Governance, intermediate sanctions

The IRS just published six important facts about tax-exempt organizations:  reproduced in full below: Every year, millions of taxpayers donate money to charitable organizations. The IRS has put together the following list of six things you should know about the tax treatment of tax-exempt organizations. 1.        Annual returns are made available to […]

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New IRS Changes to Form 990

February 26th, 2010 · Comments Off on New IRS Changes to Form 990 · Charity, Federal Income Taxes

The IRS posted on its website changes to 2009 Form 990, schedules to Form 990, and the instructions to Form 990.   See following link.   The IRS has modified and clarified certain reporting requirements. The Service also posted a table summarizing significant changes to the Form 990, schedules, and instructions for 2009. Some of the changes […]

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