Private foundations: Selection of grantees on an objective and nondiscriminatory basis

Objective and nondiscriminatory basis (for advance approval of grants by private foundations)
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Charities and Nonprofits

Student exception to FICA tax

The IRS has clarified the student exception to the FICA (Social Security and Medicare) taxes for students employed by a school, college, or university where the student is pursuing a course of study.
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Charities and Nonprofits

Taxable period - Failure to distribute

Meaning of taxable period for purposes of section 4942 tax.
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Charities and Nonprofits

Applying for exemption: Expediting application processing

ob体育 does the "expedite" process for an application work?
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Charities and Nonprofits

Life cycle of a business league (trade association): Starting out

The first stage in the life cycle of any organization is its creation. A nonprofit organization may be created as a corporation, a trust, or an unincorporated association. Any of these entities may qualify for exemption. Note, however, that a partnership generally may not qualify.
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Charities and Nonprofits

Intermediate sanctions: Substantial influence

A person who holds certain powers, responsibilies, or interests is considered to be in a position to exercise substantial influence over the affairs of the organization.
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Charities and Nonprofits

Member of the Family

Meaning of "member of the family" as used in the definition of a disqualified person under Code section 4946.
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Charities and Nonprofits

Wisconsin

Wisconsin state filing information for tax-exempt organizations.
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Charities and Nonprofits

Tips for successful searching of political organization disclosures

Find tips for successful searching of political organization disclosures.
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Charities and Nonprofits

Mississippi

Mississippi state filing information for tax-exempt organizations.
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Charities and Nonprofits