To maintain your organization’s status as a 501(c)(3), your organization must always be “organized and operated exclusively for exempt purposes.” This requires you to understand the basic requirements of maintaining that status, such as operating for a particular exempt purpose (religious, charitable, etc.) and not conducting business for the financial benefit of any private individual. Did you know that there are very specific tests to determine whether your organization is “organized and operated exclusively for exempt purposes,” as specified in 501(c)(3)? These specific tests are known as the Organizational and Operational Tests of 501(c)(3). This article outlines four points to give you a better understanding of what is required to make sure your organization continues to qualify for tax exemption.

Donor privacy is essential for nonprofit organizations because many donors expect privacy when they make donations, and a lack of privacy could very well affect your organization’s ability to attract and retain donors. Unfortunately, states and localities across the country have engaged new legal regimes to force nonprofits to identify their donors. This resource provides best practices for donor privacy, including sample language for donor privacy policies and communications with donors.

Most states regulate nonprofits’ fundraising activities through charitable solicitation registration requirements. Basically, this means that in order to fundraise in a state, you need to fill out an application and be approved to solicit or receive funds within that state. Some states have exemptions to these requirements. This toolkit walks your organization through the charitable registration process across the 50 states.

Is your 501(c)(3) nonprofit complying with its regular filing requirements? Are you incurring penalties for late filing? Has your tax-exempt status been revoked? Read on for an overview of the filing requirements necessary to maintain or regain - a nonprofit’s tax-exempt status under federal law.

Churches, schools, and other religious organizations have traditionally hosted concession stands to fundraise, create strong communities, and foster fellowship at events. This article sheds light on some best practices for those who desire to host a concession stand and who may have questions on how to lawfully do so. While the legal process of preparing and hosting a stand may seem complicated at first, a variety of resources and knowledgeable professionals in your local community should help make the process as seamless as possible.