The Nonprofit Incubator

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The IRS also expects to release a software tool called Cyber Assistant, which assists with preparation of the application for tax exemption, but as of late 2011 the release date is unclear. There is an alternative way for an organization to obtain status if an organization has applied for a determination and either there is an actual controversy regarding a determination or the Internal Revenue Service has failed to make a determination. In these cases, the United States Tax Court, the United States District Court for the District of Columbia, and the United States Court of Federal Claims have concurrent jurisdiction to issue a declaratory judgment of the organization's qualification if the organization has exhausted administrative remedies with the Internal Revenue Service. Political Activity Section 501(c)(3) organizations are prohibited from supporting political candidates, and are subject to limits on lobbying. They risk loss of tax exempt status if these rules are violated. An organization that loses its 501(c)(3) status due to being engaged in political activities cannot then qualify for 501(c)(4) status. Elections Organizations described in section 501(c)(3) are prohibited from conducting political campaign activities to intervene in elections to public office. The Internal Revenue Service website elaborates upon this prohibition as follows: Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity. Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes. Certain activities or expenditures may not be prohibited depending on the facts and circumstances. For example, certain voter education activities (including presenting public forums and publishing voter education guides) conducted in a non-partisan manner do not constitute prohibited political campaign activity. In addition, other activities intended to encourage people to participate in the electoral process, such as Page 26 of 89
voter registration and get-out-the-vote drives, would not be prohibited political campaign activity if conducted in a non-partisan manner. On the other hand, voter education or registration activities constitute prohibited participation or intervention if there is evidence of bias that would: Favor one candidate over another Oppose a candidate in some manner Have the effect of favoring a candidate or group of candidates The Internal Revenue Service provides resources to exempt organizations and the public to help them understand the prohibition. As part of its examination program, the IRS also monitors whether organizations are complying with the prohibition. Lobbying In contrast to the prohibition on political campaign interventions by all section 501(c)(3) organizations, public charities (but not private foundations) may conduct a limited amount of lobbying to influence legislation. Although the law states that "No substantial part..." of a public charity's activities can go to lobbying, charities with large budgets may lawfully expend a million dollars (under the "expenditure" test), or more (under the "substantial part" test) per year on lobbying. To clarify the standard of the "substantial part" test, the United States Congress enacted §501(h), called the Conable election after its author, Representative Barber Conable. The section establishes limits based on operating budget that a charity can use to determine if it meets the substantial test. This changes the prohibition against direct intervention in partisan contests only for lobbying. The organization is now presumed in compliance with the substantiality test if they work within the limits. The Conable election requires a charity to file a declaration with the IRS and file a functional distribution of funds spreadsheet with their Form 990. IRS form 5768 is required to make the Conable election. ________ Page 27 of 89
Page 2 and 3: Turning the Improbable Into the Exc
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Page 8 and 9: to Parental Rights, to Domestic iss
Page 14 and 15: your servant, and whoever wants to
Page 18 and 19: various related forms (e.g. innovat
Page 20 and 21: home-based businesses or early-stag
Page 24 and 25: organizations exempt from state tax
Page 28 and 29: Step-by-Step Nonprofit Incorporatio
Page 30 and 31: the basis for annual financial audi
Page 32 and 33: community members themselves are al
Page 34 and 35: strategies can be a challenge. For
Page 38 and 39: In order to determine where it is g
Page 40 and 41: effective was it? Were there uninte
Page 42 and 43: One of the biggest challenges in le
Page 44 and 45: - Rev. Dr. Leon H. Sullivan A New A
Page 46 and 47: Due to the increasing number of reg
Page 50 and 51: universal intellectual values that
Page 52 and 53: Gathers and assesses relevant infor
Page 54 and 55: Spanning the Delaware River, the
Page 58 and 59: Notes _____________________________
Page 60 and 61: 01(c)(3) Tax Exempt and Government
Page 62 and 63: What Governance Procedures and Prac
Page 64 and 65: What Activities May Jeopardize a Pu
Page 66 and 67: ■■ whether the statement refers
Page 68 and 69: Section 501(c)(3) Organizations To
Page 70 and 71: Sponsoring organizations of donor a
Page 72 and 73: FILING PENALTIES AND REVOCATION OF
Page 74 and 75: 944 even if there is no tax due or
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Comply with Grant-Making Procedures
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Accounting Periods and Methods A pu
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Governance and Management Policies
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Exemption Application - A public ch
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can provide either a paper copy of
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Tax Publications for Exempt Organiz
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Quick Short-Term Impact Analysis E-
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NpA Incubator Workshop Budget Assum
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Advocacy Foundation Publishers The
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XVI for Drug-Free Communities Landm
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Vol. VIII 2022 ComeUnity ReEngineer
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Vol. XV 2029 Inner-Cities Revitaliz
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The e-Advocate Monthly Review 2018
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2021 Biblically Responsible Investi
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The e-Advocate Journal of Theologic
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Issue Title Quarterly Vol. I 2015 I
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The e-Advocate Juvenile Justice Rep
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2018 - The Theological Law Firm Aca
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www.TheAdvocacyFoundation.org Page
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