The Revenue Act of 1913, also known as the Underwood Tariff Act, established the federal income tax exemption for business leagues. This exemption continues today in Section 501(c)(6) of the [...]
IRC 527 addresses the federal taxation of political parties and organizations. This IRC section took effect for the tax year that began January 1, 1975, and established the only taxation for [...]
Corporate sponsorship generally is a beneficial arrangement for the charities, think tanks, and other tax-exempt organizations, as well as the corporations sponsoring them. Generally, the [...]
The California Department of Justice, Office of the Attorney General, recently released an Audit of Donor Advised Fund (DAF) sponsors registered with its office. The OAG fund the Audit necessary [...]
The Fine Line Between Permissible Education and Campaigning Activities by Charitable Organizations
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Charitable organizations, such as think tanks, which work on the border between education and politics, may have tax-exempt status under 501(c)(3) of the Internal Revenue Code (IRC). Those [...]
The Effect of AB506 on Churches: Background Checks and Training Requirements for Church Staff and Volunteers in Youth Service Organizations
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California Bus. & Prof. Code §18975, which California Governor signed into law on September 16, 2021, establishes important requirements for all youth service organizations, including [...]
Two federal district courts across the country have issued decisions over the last few months finding that private high schools are subject to Title IX of the Education Amendment Act of 1972. [...]
Charitable organizations are exempt from federal taxes under Internal Revenue Code (IRC) §501(c)(3) if they meet certain requirements. First, the organization must be organized and operated [...]
Licensed, commissioned, or ordained ministers generally are employees of the churches, denominations, or other organizations they serve. Churches hire pastors or ministers to perform ministerial [...]
Political action committees (PACs) and super PACs are increasingly important and influential forces in local, state, and federal elections. Organizations that wish to engage in political [...]