News & Resources

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...

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...

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),...

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...

Three Denials – IRS draws the line between business and charity

The IRS recently denied tax-exempt status to two organizations that were deemed to conduct too much “business” activity and not enough...

MEDIA CONTACT

Marissa Feinberg