Allen BrombergerWhen is a Fiscal Sponsorship a “Mere Conduit”? At the end of the day, there is no standard form of fiscal sponsorship. Specific provisions of this relationship are negotiated...
Allen BrombergerIRS Says Agreement With For-Profit Won’t Jeopardize Nonprofit Group’s Exempt StatusOn October 3, 2014, the Internal Revenue Service (IRS) issued a Private Letter Ruling (PLR 201440023) that opens the path for charities...
Allen BrombergerCanada Creates a New Hybrid Legal Form for Social Enterprise The government of British Columbia recently approved regulations providing for the creation of “community contribution companies” (CCCs),...
Allen BrombergerNew York City Bites the Hand that Feeds It Many New York City nonprofit organizations that use their properties for charitable and educational purposes have long enjoyed exemption...
Allen BrombergerThree Denials – IRS draws the line between business and charity The IRS recently denied tax-exempt status to two organizations that were deemed to conduct too much “business” activity and not enough...