Posts Tagged: tax-exempt organizations

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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COVID-19 Relief for Nonprofit Employers

March 27, 2020 Posted by Kristen Anderson in Congress, COVID-19, Crisis, Employment Matters, IRS, Non-profits, Nonprofits, Taxes

In the wake of the COVID-19 outbreak, federal and state governments have provided the country with several waves of relief for employers, including nonprofits, to help ease the burdens caused by the pandemic. New programs will affect nonprofit employers by imposing upon them new obligations towards their employees and by providing them with benefits to …

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IRS Targets Nonprofit Self-Declarers

March 24, 2015 Posted by Arthur Rieman in Exemption Applications, IRS, News, Nonprofits

It’s official. IRS targeting of nonprofit self-declarers will begin this year. Most organizations that qualify for federal tax-exemption other than non-church 501(c)(3) charities do not need to apply for tax-exemption. Whereas may do, they can simply self-declare that they are tax-exempt. When such nonprofit organizations complete their Forms 990 they need only identify their 501(c) …

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For-Profit College Converts to 501(c)(3)

January 16, 2015 Posted by Casey Summar in News, Nonprofits

In recent years we’ve converted a university and other 501(c)(3)s into for-profit corporations. But is the trend now reversing? Last year, the Law Firm for Non-Profits helped a for-profit private school become a nonprofit. And at the beginning of 2015, Herzing University, one of Wisconsin’s oldest and largest for-profit career colleges, was converted to 501(c)(3) …

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