Category Archives: Nonprofit Law

U.S. Internal Revenue Service Approves Conversions of Supporting Organizations to Private Foundation Status

In two recently published private letter rulings, the U.S. Internal Revenue Service approved plans for tax-exempt supporting organizations of public charities to end their supporting organization status and convert to private foundations. Private Letter Rulings 201133012 and 201133013. As explained … Continue reading

Print Friendly
Posted in Nonprofit Law | Leave a comment

IRS: Charity May Create 501(c)(4) Organization, Which Will Establish Political Action Committees, Without Endangering 501(c)(3)’s Tax Exemption

The U.S. Internal Revenue Service has ruled that a health care system operated as a 501(c)(3) public charity may establish a 501(c)(4) social welfare organization, which in turn will set up two 527 political action committees, without impermissibly participating or … Continue reading

Print Friendly
Posted in Nonprofit Law | Leave a comment