LegalEASE

by gsharaga, posted June 25, 2018

Our legal experts give you the 411 on everything you need to know regarding political campaign activity. 

by gsharaga, posted May 10, 2018

Our legal experts provide an overview of expenditure responsibility, how it works, and when grantmakers use it. 

by gsharaga, posted June 25, 2018

Our legal experts give you the 411 on everything you need to know regarding political campaign activity. 

by gsharaga, posted May 10, 2018

Our legal experts provide an overview of expenditure responsibility, how it works, and when grantmakers use it. 

by gsharaga, posted April 11, 2018

We further expand on the definition of charitable and will specifically focus on income-generating activities.

by NGOsource_Team, posted March 13, 2018

A donor advised fund (DAF) is a separate fund or account held and controlled by a 501(c)(3) public charity. The donor or a designee of the donor has advisory privileges over the use of the funds.

by NGOsource_Team, posted February 6, 2018

An unusual grant is a substantial and material contribution or bequest from a disinterested party that meets a combination of factors set forth in the treasury regulations.

by NGOsource_Team, posted January 11, 2018

In this post we describe “tipping”, when a publicly supported charity loses its public charity status and converts to a private foundation.

by NGOsource_Team, posted December 18, 2017

In this post we describe common income categories and discuss their relevance to U.S. public charities and non-U.S. organizations that seek equivalency determinations (EDs).

by NGOsource_Team, posted November 1, 2017

Hospitals and medical research organizations need not satisfy aN IRS public support test since they qualify by virtue of their defined status.

by NGOsource_Team, posted October 5, 2017

The IRS considers educational organizations to be public charities. Such organizations need not satisfy a public support test.

by NGOsource_Team, posted August 29, 2017

A nonprofit org may be deemed a public charity — and not a private foundation — if it is specifically defined in the Internal Revenue Code by the nature of its activities.