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Nonprofit Counsel

Bruce R Hopkins Nonprofit Counsel Covers critical legal issues that affect the lifeblood of nonprofit organizations:
  • Tax-exempt status
  • Public charities and private foundations
  • Unrelated business
  • Charitable giving
  • and more
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Another Fundraising Entity Denied Exemption on Commerciality Grounds

April 23, 2014

A nonprofit organization was formed for the purpose of supporting “wildlife and habitat preservation initiatives.” The principal way this entity achieves its purpose is, in the language of its application for recognition of exemption, by “promoting and delivering exceptional [hunting] excursions that will support ranchers who are struggling in this economy to maintain their businesses.” These excursions are operated in the same manner as undertaken by a for-profit company founded by the same individuals who created this nonprofit entity.

In a clarification, the organization stated that its hunting excursions will be undertaken for the “primary purpose of teaching participants about safe hunting practices, firearms safety, and the ecological reasons which motivate hunting.” Part of its efforts is to teach about hunting “as a means of population control without which ecosystems would be burdened by starvation and depletion of natural resources.” The organization’s educational efforts are “confined” to video clips posted on its website.

Cover Story

Camp’s Tax Proposal Unveiled

March 19, 2014

The chairman of the House Ways and Means Committee, Rep. Dave Camp (R-Mich.), on February 26, revealed the details of his tax revision plan, titled the Tax Reform Act of 2014. The measure, yet to be introduced in the House of Representatives, would generally lower tax rates, additionally tax wealthier individuals and banks, repeal the alternative minimum tax, and much more.

Here are some of the provisions that would revise elements of the law of tax-exempt organizations:

IRS Finds Too Much Political Activity for Social Welfare Status

March 7, 2014

As discussed in last month’s issue, the IRS is seeking comments from the public on the methodologies to use in determining how much political activity an exempt social welfare organization (an IRC § 501(c)(4) entity) can engage in, and in quantifying various program activities. Now comes the agency, denying recognition of this category of exemption to an organization, the primary activity of which is the promotion and advocacy of open debate on contemporary federal and state public policy issues, based on the extent of revenue expended for political purposes (Priv. Ltr. Rul. 201403019).

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Meet the Editor
Bruce R. Hopkins

Bruce R. Hopkins

Bruce R. Hopkins is the author of more than twenty-five landmark volumes on nonprofit law, including The Tax Law of Charitable Giving; Fundraising Law Made Easy, and IRS Audits of Tax-Exempt Organizations: Policies, Practices, and Procedures. Read More.

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