A nonprofit organization that incorporates or registers to conduct business in a particular state is required to have and continuously maintain a registered agent with a physical address, or registered office, located within such state. What does a registered agent actually do? Who should serve as registered agent? This article provides the basic information every nonprofit should know about this necessary role, in response to these questions.
Freedom Path's Continued Journey: Challenging the IRS' Dubious "Facts and Circumstances" Political Test
When is a tax-exempt organization too political? Freedom Path is a nonprofit that has repeatedly sought to challenge the IRS’ multi-factor “facts and circumstances” test for deciding that question, particularly with respect to politically oriented educational issue advocacy. Throughout varying court challenges, Freedom Path has asserted that it is properly organized as a Section 501(c)(4) social welfare organization and entitled to engage in constitutional free speech activities that do not cross over the political line for such tax-exempt status. The IRS, on the other hand, has rejected such argument per its Revenue Ruling 2004-6, and has won so far. Who is right? Does IRS Revenue Ruling 2004-6 pass constitutional muster?
The Supreme Court of the United States has significantly broadened the scope of legal protections for religious employers against employment-related claims. The Court’s July 8, 2020 decision in Our Lady of Guadalupe Sch. Morrissey-Berru St. James Sch. v. Biel, clarifies and broadens the so-called “ministerial exception,” which forbids or excepts courts from intervening in employment-related disputes involving workers engaged in religious activities. This important legal protection promotes First Amendment religious freedom rights by avoiding secular courts’ interference with employment decisions that may involve religious aspects.