Individuals often express their religious beliefs by establishing and working for faith-based non-profits. A faith-based organization should therefore have a foundational understanding of the constitutional protections the First Amendment extends to it, particularly as these protections relate to the organization’s religious activity. This whitepaper provides a brief overview of the scope of these protections and offers some guidance for ways an organization can protect itself from and, if necessary, respond to laws and regulations that may infringe on its religious liberty rights.

To maintain your organization’s status as a 501(c)(3), your organization must always be “organized and operated exclusively for exempt purposes.” This requires you to understand the basic requirements of maintaining that status, such as operating for a particular exempt purpose (religious, charitable, etc.) and not conducting business for the financial benefit of any private individual. Did you know that there are very specific tests to determine whether your organization is “organized and operated exclusively for exempt purposes,” as specified in 501(c)(3)? These specific tests are known as the Organizational and Operational Tests of 501(c)(3). This article outlines four points to give you a better understanding of what is required to make sure your organization continues to qualify for tax exemption.

Donor privacy is essential for nonprofit organizations because many donors expect privacy when they make donations, and a lack of privacy could very well affect your organization’s ability to attract and retain donors. Unfortunately, states and localities across the country have engaged new legal regimes to force nonprofits to identify their donors. This resource provides best practices for donor privacy, including sample language for donor privacy policies and communications with donors.

Most states regulate nonprofits’ fundraising activities through charitable solicitation registration requirements. Basically, this means that in order to fundraise in a state, you need to fill out an application and be approved to solicit or receive funds within that state. Some states have exemptions to these requirements. This toolkit walks your organization through the charitable registration process across the 50 states.

Is your 501(c)(3) nonprofit complying with its regular filing requirements? Are you incurring penalties for late filing? Has your tax-exempt status been revoked? Read on for an overview of the filing requirements necessary to maintain or regain - a nonprofit’s tax-exempt status under federal law.