Loving Thy Neighbor: Tax-Compliant Benevolence

Does your house of worship financially help those in need?  Commonly known as “benevolence,” this charitable assistance arises from age-old religious concepts and carries significant modern-day tax compliance implications.  Not only should such religious organizations maintain benevolence policies, but they also need to follow through with related communications, financial controls, and other safeguards.

Freedom Path Revisited: Crashing on the Shoals of Standing

Freedom Path’s journey toward Section 501(c)(4) tax-exempt recognition met another roadblock last month. The federal Fifth Circuit Court of Appeals rejected Freedom Path’s challenge to the IRS’s constitutionally dubious “facts and circumstances test” for determining whether educational issue advocacy on a variety of public policy issues crosses the line into excessive political campaign advocacy. Freedom Path has sought to invalidate the IRS’s Revenue Ruling 2004-06 regarding politically-tinged speech on grounds of vagueness, subjective evaluation of an organization’s communications, impermissible free speech deterrence, and illegal viewpoint discrimination by the IRS.  While such arguments seem compelling, the Fifth Circuit instead focused on the preliminary technical “standing” question.

Closed for Inclement Weather: Employer Best Practices

Winter weather advisory: snow, gusty winds, ice, and bitter cold are hitting much of our nation, with Chicagoans soon facing record wind chills of fifty below or worse. What should responsible nonprofits do to address inclement weather issues for their employees and program participants? And are employees entitled to pay for time missed due to inclement weather?