Taxes
NPQ Positions on the Multidimensional Landscape of Nonprofits and Taxes
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NPQ puts forward two positions to the nonprofit sector on tax policy concerns at the national and local levels.
nonprofit salaries
On Nonprofits, Taxation, and the Public Trust
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There have been many proposals to tax nonprofits over the years, and while most have not succeeded, some have found their mark. This article is a proposal to the sector to do some self-reflection and dispassionately consider what lies beneath the ongoing tug-of-war about the taxability of nonprofits.
tax-exempt status
The True Story of Nonprofits and Taxes
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This article by Jon Pratt is the first in an NPQ series about nonprofits and tax policies at the local, state and federal levels. This piece, which should be very useful in advocacy, clarifies a threshold point: being tax-exempt does not mean nonprofits do not contribute to the tax base.
tax-exempt status
Nonprofit Learns to Pay Attention the Hard Way
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A nonprofit in a small town in North Carolina organizes a local public event, only to discover that it had never actually submitted its tax-exemption paperwork to the IRS.
Organizational Mismanagement
All Margin, No Mission? The Story of Chicago’s Better Housing Foundation
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In Chicago, a nonprofit succeeds in collecting millions in housing development and management fees but fails to provide quality affordable housing.
Are Proposals to Tax Credit Unions a New Nonprofit Policy Front?
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There has been an effort in the nation’s capital to question the tax exemption for not-for-profit credit unions, despite the fact that the 2017 Tax Cut and Jobs Act fully kept this exemption intact, and some states are moving in the same direction.
Hospital Care
Hospitals in California Seek to Reduce Charity Requirements
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Several hospitals in California have petitioned the state attorney general to reduce the amount of charitable work they are required to do. But is that the direction in which nonprofits should be traveling?
Hospital Care
Will Nonprofit Hospitals Have to Defend Their Tax Exemptions Next?
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As the recent tax bill provision for universities with large endowments illustrates, the tax benefits a nonprofit receives can be taken away. Nonprofit hospitals, which have their own challenges, would do well to pay attention.
Nonprofit Management
White Nationalist Charity’s Form 990 Tells a Strange Tale Involving a Community Foundation
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The Form 990 information released by Richard Spencer’s National Policy Institute discloses more than its own financial activities. It also points to gifts from a Georgia community foundation’s donor-advised fund, forcing the foundation to explain its own due diligence and gift reporting.
decision-making
Lighthouse Home and its Tax Exemption: A Molehill Into a Mountain
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A small women’s shelter finds its tax exemption rescinded even as it struggles to survive. What might have been done differently?