Resources

Nonprofit Organizations

  • Summary of Issues for Affiliated Organizations - a summary of key issues for related nonprofits (like a 501(c)(3) and a related 501(c)(4)) prepared for a panel on the subject at the May 2010 American Bar Association Tax Section meeting.  (The panel featured Harmon Curran partners John Pomeranz and Anne Spielberg, as well as Eve Borenstein from the Borenstein and McVeigh Law Office and Doug Varley of Caplin & Drysdale.)
  • Legal Treatment of Nonprofit Organizations - an incomplete listing of benefits, privileges, and special legal treatment afforded nonprofit organizations other than the “usual suspects” of federal income tax exemption and the ability to receive charitable contributions under IRC § 170. (Originally prepared for a panel at the January 2013 American Bar Association Tax Section.)
  • Federal Substantiation and Disclosure Requirements - an overview of the substantiation and disclosure requirements imposed on 501(c)(3) charities and their donors.

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