IRS

Philanthropy
Some Suggestions for Improving the Form 990
Each year, tax-exempt, nonprofit organizations and foundations are required to file returns with the Internal Revenue Service (IRS). Most of these groups file Form 990, while § 501(c)(3) private foundations…
by Robert Stilson on March 28, 2022

Foundation Watch
Foundations Should Disclose Investments and De-Politicize Giving
An increasing number of private foundations are inserting sociopolitical considerations into their investment portfolios, just as many already do in their grantmaking. Those that choose to do so should be…
by Robert Stilson on March 7, 2022

CRC in the News
Black Lives Matter Is Lacking Accountability
Scott Walter discusses the Black Lives Matter Global Network Foundation (BLMGNF) as reports began circulating that BLMGNF had transferred millions to a Canadian charity to purchase a $6 million mansion…
by Scott Walter on February 3, 2022

Philanthropy
“Private Rights of Action” Against Violations of Charitable Law?
The new Texas law’s provision allowing private parties to file lawsuits against abortion providers who violate the law has given rise to questions about whether similar provisions might spread elsewhere, and to…
by Michael E. Hartmann on November 1, 2021

Philanthropy
“Intermediate Sanctions” Against Abuses of Tax Exemption, 25 Years After Their Enactment
A little more than 25 years ago, on July 30, 1996, President Bill Clinton signed into law what was called the Taxpayer Bill of Rights. The law included new “intermediate…
by Michael E. Hartmann on October 1, 2021

Philanthropy
A Conversation with EO Tax Journal Editor Paul Streckfus (Part 1 of 2)
Paul Streckfus is editor of the EO Tax Journal, a daily e-mail update of information, with commentary and analysis, for practitioners and scholars of exempt organizations (EO) tax law. It is thus…
by Michael E. Hartmann on November 27, 2020

Philanthropy
A Conversation with EO Tax Journal Editor Paul Streckfus (Part 2 of 2)
Paul Streckfus is editor of the EO Tax Journal, a daily e-mail update of information, with commentary and analysis, for practitioners and scholars of exempt organizations (EO) tax law. It is thus…
by Michael E. Hartmann on November 27, 2020

Organization Trends
The IRS Attacks the Tea Party
(PDF here) Summary: Left-wing activists like the Soros-backed ProPublica group helped Lois Lerner’s IRS persecute and harass conservative nonprofits that were seeking tax-exempt status. The great Daniel Webster…
by Joely Friedman on March 11, 2016

Organization Trends
The other IRS scandal
CRC president Terrence Scanlon has an oped in today's Washington Times (PDF version here) The other IRS scandal: The tax man can’t find…
by CRC Staff on August 22, 2013

Blog
IRS Severs Ties with ACORN
In light of the damning undercover sting videos, the Internal Revenue Service has dropped ACORN from its Volunteer Income Tax Preparation (VITA) program, a volunteer tax assistance program through…
by Matthew Vadum on September 23, 2009