At the end of the day, there is no standard form of fiscal sponsorship. Specific provisions of this relationship are negotiated...

On October 3, 2014, the Internal Revenue Service (IRS) issued a Private Letter Ruling (PLR 201440023) that opens the path for charities...

The government of British Columbia recently approved regulations providing for the creation of “community contribution companies” (CCCs),...

Many New York City nonprofit organizations that use their properties for charitable and educational purposes have long enjoyed exemption...

The IRS recently denied tax-exempt status to two organizations that were deemed to conduct too much “business” activity and not enough...