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Faster but Tougher – IRS Review Focuses on Private Benefit and Commerciality
August 6th, 2015 The Exempt Organizations division of the IRS is functioning again judging from the considerable improvement we’ve been...
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When is a Fiscal Sponsorship a “Mere Conduit”?
At the end of the day, there is no standard form of fiscal sponsorship. Specific provisions of this relationship are negotiated...
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IRS Says Agreement With For-Profit Won’t Jeopardize Nonprofit Group’s Exempt Status
On October 3, 2014, the Internal Revenue Service (IRS) issued a Private Letter Ruling (PLR 201440023) that opens the path for charities...
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Canada Creates a New Hybrid Legal Form for Social Enterprise
The government of British Columbia recently approved regulations providing for the creation of “community contribution companies” (CCCs),...
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New York City Bites the Hand that Feeds It
Many New York City nonprofit organizations that use their properties for charitable and educational purposes have long enjoyed exemption...
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