Section 501(c)(3) directs the IRS to consider whether an applicant is "organized and operated exclusively" for one or more of the eight exempt purposes set forth in the statute . Regulations promulgated by the Treasury Department state that this language creates...
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Section 501(c)(3) directs the IRS to consider whether an applicant is "organized and operated exclusively" for one or more of the eight exempt purposes set forth in the statute . Regulations promulgated by the Treasury Department state that this language creates...
DMLP Staff - 04/02/2012 - 9:04am - 0 comments -
This Guide addresses the standards applied by the IRS in determining whether to grant federal tax-exempt status to journalism organizations. Although it is beyond the scope of this Guide, there is a separate issue as to whether a non-profit is exempt from taxation at the...
DMLP Staff - 04/02/2012 - 9:03am - 0 comments -
The majority of journalism non-profits that attempt to obtain 501(c)(3) status claim to be "educational" in nature, because that category is generally considered to be best suited to a news outlet's purpose of disseminating truthful information to the public. [FN1...
DMLP Staff - 04/02/2012 - 9:06am - 0 comments -
This page covers legal information specific to the State of Georgia. For more general information, see the Legal Guide page on Using the Name or Likeness of Another ; for other states, see State Law: Right of Publicity . Georgia's courts have developed a common law right of...
DMLP Staff - 04/27/2012 - 8:59am - 0 comments -
Normally, the first place to turn when interpreting section 501(c)(3) is the Treasury Regulations, and the fact that the IRS will not ordinarily do so when attempting to identify what is "educational" under section 501(c)(3) might appear confusing. In fact, the...
DMLP Staff - 04/02/2012 - 9:08am - 0 comments -
Both prior to and following the establishment of the four-part test set forth in Revenue Ruling 67-4 , the IRS considered a number of factors to determine whether the content of a particular publication was educational in nature. In Revenue Ruling 66-220, issued in 1966,...
DMLP Staff - 04/02/2012 - 9:08am - 0 comments -
The IRS has historically found that organizations engaged in scrutinizing other journalists are engaged in "educational" activity. In Revenue Ruling 74-615, the IRS ruled that a non-profit organization whose "purpose is to educate the public concerning the...
DMLP Staff - 04/02/2012 - 9:12am - 0 comments -
There is little guidance on this element of the four-part test set out in Revenue Ruling 67-4 , although one General Counsel Memorandum from 1982 indicates that that the following facts support a finding that a publication is prepared in an "educational" manner:...
DMLP Staff - 04/02/2012 - 9:09am - 0 comments -
This element of the four-part test set out in Revenue Ruling 67-4 is likely to be met by an organization whose primary activity is the publication of material. As one federal district court has stated, "Certainly there is no better way to capture the attention of a...
DMLP Staff - 04/02/2012 - 9:09am - 0 comments -
