Posts Tagged: 501c3 compliance

Public Support Series 6 of 6: Staying the Course: What Long-Term Public Charity Compliance Looks Like

June 16, 2026 Posted by Casey Summar in IRS, Public Charities
Nonprofit professional reviewing the importance of long-term compliance with client

For many nonprofit organizations, obtaining 501(c)(3) public charity status feels like the finish line. In reality, it is only the beginning. Throughout this series, we’ve explored how public charities maintain compliance through public support testing, donor diversification, proper fundraising structures, and careful financial reporting and projecting. Each of these pieces plays a role in helping …

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Public Support Series 5 of 6: Earned Revenue and Public Support: How Program Income Impacts Your Status

May 6, 2026 Posted by Casey Summar in IRS, Public Charities
Two nonprofit professionals review financial reports and budget charts on a laptop while discussing public charity compliance and IRS reporting requirements. LFNP branding displayed at bottom of image.

Introduction In the prior post in this series, we examined the 33⅓% public support test and the 2% limitation rule governing donor-supported public charities under Section 170(b)(1)(A)(vi) of the Internal Revenue Code (“IRC”). However, many nonprofits are supported by earned revenue including program fees, and memberships. This article turns to a distinct framework, the public …

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