Articles

If your organization has tax-exempt status under section 501(c)(3), you may assume your real estate is off the county tax rolls. In Oregon, that assumption is wrong often enough to catch many nonprofits by surprise. The federal income tax exemption a...

Nonprofit leaders have more on their plates than ever before and it can be easy to inadvertently stumble over governance requirements established in your organization’s articles of incorporation, bylaws, and board policies. Governance issues tend to...

Nonprofit entities play an ever-growing role in our society, including assisting people in need to building communities, from protecting animals to aiding our environment, and attending to the physical, mental, and spiritual needs of our peoples, fau...

Churches and religious organizations can both qualify as tax-exempt organizations described in Code Section 501(c)(3). In the case of churches, qualification can be achieved more simply than for a non-church. The allure of tax-exempt status can tempt...

Traditionally, an entity applying for tax exempt status under Code Section 501(c)(3) will be a corporation. With the rise in popularity of the LLC over the last 25 years, it’s a wonder that LLCs are not used more frequently to apply for federal tax e...

In March, Congress passed two important acts in rapid succession: the Families First Coronavirus Response Act ("the FFCRA") and the much larger Coronavirus Aid, Relief, and Economic Security Act ("the CARES Act"), containing over 800 pages of changes...