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Public Charities

Publications

The Use of LLCs in Fiscal Sponsorship - A New Model
Taxation of Exempts

May/June 2011
Authored by: Steven R. Chiodini and Gregory L. Colvin

Legal Issues Involved in Charitable Fundraising
November 2010
Authored by: Robert A. Wexler and Erik Dryburgh

Excess Benefit Transactions Under Section 4958 And Revocation of Tax-Exempt Status
The Practical Tax Lawyer, Spring 2009
Authored by: David A. Levitt

Fiscal Sponsorship: Six Ways To Do It Right
The Exempt Organization Tax Review 604 (1993)
Authored by: Gregory L. Colvin
To obtain a copy of Mr. Colvin's book on fiscal sponsorship (Second Edition, 2005) and for updated information, visit www.fiscalsponsorship.com.

Links

Independent Sector A leadership forum for public charities, private foundations, and corporate giving programs. This site includes research and publications regarding charitable giving, volunteering, and other aspects of the charitable sector.

IRS Webpage: Internal Revenue Service's Stay Exempt - Tax Basics for 501(c)(3)s Online training tool to help keep an organization's exempt status intact. It consists of five interactive courses addressing tax-exempt status, unrelated business income, employment issues, the Form 990 tax return, and other required disclosures.

IRS Publication 4221-PC: Compliance Guide for 501(c)(3) Public Charities This IRS publication identifies general compliance requirements for public charities, including recordkeeping, reporting, and disclosure obligations. It also addresses activities that could jeopardize a public charity's tax-exempt status.

Memos

Public Charity Status Under Internal Revenue Code Section 509(a)(3): The Supporting Organization

Qualifying For Public Charity Status: The Section 170(b)(1)(A)(vi) and 509(a)(1) Test and the Section 509(a)(2) Test

FAQ on Charitable Solicitation Regulation

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