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Certain definitions are defined by law.
A
501(c)(3):
Section of the Internal Revenue Code that designates an organization as charitable and tax-exempt. Organizations qualifying under this section include religious, educational,…
There's more to closing down a private foundation than packing up and turning off the utilities. Here are some questions, considerations, and IRS directions.
Sometimes it is time for a private foundation to disappear—assets may have dwindled significantly or family members no longer share a…
A look at some of the legal and non-legal aspects of merging one charitable program or organization with another.
Ray S. Munney, executive director of the Zenith County Community Foundation, had three meetings scheduled Tuesday morning. The first was with the new manager of a local corporation'…
What is a charitable organization?
What is a foundation?
What is a private foundation?
What is a public charity?
Do charities pay taxes?
What are some key differences between a public charity and a private foundation?
What are some different kinds of private foundations?
What are…
The private foundation executive director was concerned. Members of her board were going to make grants to promote public housing and economic development but none of the groups involved were the typical 501(c)(3)s to which the foundation normally made grants. One possibility seemed to be making a…
Americans may disagree about various aspects of war, but there is broad support for helping the men and women who are fighting in wars and the families they have left behind. Dedicated assistance groups are working to provide aid to military personnel and their relatives. This article surveys the…
Developed for the Council on Foundations by Christopher J. Armstrong, Partner at Holland & Knight
Congress’s power to conduct inquiries, including information requests, the issuance of subpoenas, and public hearings has long been recognized by the courts as part of Congress’s power to…
This page outlines the range of purposes that qualify an organization for tax exemption under section 501(c)(3) of the Internal Revenue Code. It explains how the IRS and courts interpret key terms — especially "charitable" — and how those interpretations shape eligibility.
Permissible Exempt…
Last updated: July 8, 2025.
H.R.1 is now federal law; here's the final bill text.
With many of the provisions in the Tax Cuts and Jobs Act (TCJA) (P.L. 115-97) expiring at the end of 2025, the 119th Congress passed legislation through the reconciliation process that extends several TCJA…