JD Supra

New Electronic Form 8976 to Alert IRS About Section 501(c)(4) Status; 1023-EZ Application Reduced to $275

The Protecting Americans from Tax Hikes (“PATH”) Act of 2015, enacted in December 2015, requires organizations to notify the IRS if they desire to operate under Section 501(c)(4) of the Internal ...
JD Supra

IRS Requires Electronic Filing of Revised Form 1023 for 501(c)(3) Applications

The IRS recently announced that Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, may only be filed electronically. Although the effective date ...
Accounting Today

IRS revamps application for 501(c)4 tax-exempt status

The Internal Revenue Service issued a revised Form 1024-A application Tuesday for tax-exempt status under Section 501(c)4 of the Tax Code, along with instructions permitting it to be filed ...
Los Angeles Times

Newport council candidate Herdman facing $200 state fine over late campaign form

The California Fair Political Practices Commission next week is expected to fine Newport Beach City Council candidate Jeff Herdman $200 for failing to submit a mandatory form before soliciting and ...
equities

What Type of Nonprofit Organization Should You Form? Key Differences Between 501(c)(3)s and 501(c)(4)s

Thinking about launching your own start-up? A recent Equities.com. piece spelled out key differences between for-profits and nonprofits to consider before you take the plunge. But what about the ...