Federal Tax Exemption and Sports Organizations

Almost everyone intersects at some point in their life with a nonprofit organization that provides access to opportunities for children or adults to learn and play sports.  As many folks may be aware due to recent media coverage, even the NFL is a nonprofit organization (a 501(c)(6) organization, which covers organizations like business leagues and chambers of commerce).  How (and whether) these organizations qualify as tax-exempt depends on the specific activities of the organization. 

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Campaign Finance Board Dismisses ALEC Complaint

Today the Minnesota Campaign Finance and Public Disclosure Board (MNCFPDB) released its findings of the investigation into ALEC, based on a 2012 complaint.

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1st Annual Robertson Law Office Santa Lawyer Contest

Instead of sending out holiday cards, I prefer to give a contribution in honor of my clients to a local organization.  Last year, I chose that organization myself – this year, you get to help me!  Beginning on December 1st, I will be taking recommendations via my Twitter account (@RLOonNonprofits) of organizations that you think are worthy of my donation this year.  I will also be posting pictures daily (mostly) with holiday themed items that I own, wear, etc. for purposes of indicating my self-proclaimed status as Santa Lawyer.  The rules:

Read more: 1st Annual Robertson Law Office Santa Lawyer Contest

Article on Disqualified Persons and Intermediate Sanctions

I was recently asked to put together a quick article on "disqualified persons" in the context of the intermediate sanctions excise tax regime.  Sounds fascinating, I know -- but it is very important for 501(c)(3) public charities and 501(c)(4) social welfare organizations to understand.  Check out the article here.

 

The Taxpayer Advocate Weighs in on the "Scandal"

On June 30, 2014, the National Taxpayer Advocate supplemented the required Fiscal Year 2014 Objectives Report to Congress (outlining work for the upcoming fiscal year) with National Taxpayer Advocate Special Report to Congress: Political Activity and the Rights of Applicants for Tax-Exempt Status.  The highlighted quote from Nina Olson on the homepage of the report says: “Today, the IRS is an institution in crisis.  In my view, however, the real crisis is not the one generating headlines.  The real crisis facing the IRS – and therefore taxpayers – is a radically transformed mission coupled with inadequate funding to accomplish that mission.  As a consequence of this crisis, the IRS gives limited consideration to taxpayer rights or fundamental tax administration principles as it struggles to get its job done.”

Read more: The Taxpayer Advocate Weighs in on the "Scandal"

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