United States Supreme Court issues landmark decision overturning Roe v. Wade
In Dobbs v. Jackson Women’s Health Organization, the United States Supreme Court overturned its 1973 opinion in Roe v. Wade holding that the Constitution protects…
Applying for a Property Tax Exemption in Arizona without a 501(c)(3) Letter
All property is subject to property taxes in Arizona unless exempt under state or federal law. One standard property tax exemption is property held…
Restrictions on Charitable Gambling Events in Arizona
Gambling is generally illegal in the state of Arizona. However, some charitable gambling falls within an exception under state law. Charitable organizations may hold…
Business-Sponsored Nonprofit Events: Avoid Tax Consequences
Businesses commonly sponsor concerts, fairs, and other events to support nonprofit organizations. However, if these sponsorships do not meet certain specifications, the Internal Revenue…
9th Circuit Court of Appeals Hears Religious Freedom Restoration Act Case
Apache Stronghold v. the U.S., a decision from the U.S. District Court of Arizona involving the Religious Freedom Restoration Act (RFRA), is currently on appeal…
Taxation of Gifts to Ministers and Church Employees
Taxation of gifts is an important concern for churches. Ministers and other church workers often receive gifts, especially around the holiday season. These gifts may…
Checklist for Nonprofit Corporation Bylaws
A nonprofit corporation should consider following a checklist for creating their bylaws. If you have questions or assistance in forming your bylaws, one of our…
Charity – Share The Joy
Charity may be the last think on your mind. The media is reporting that more than 60% of Americans believe that 2021 was the worst…
4 Things to Know About Background Checks, Screening, and Your Nonprofit Organization
Background checks and screening for nonprofit organizations may mean different things to different organizations. For example, some nonprofits may limit themselves to screening for sex…
Modifying Contracts: What Nonprofit Organizations Need to Know
In a perfect world, nonprofit organizations would enter contracts, both parties would perform their end of the contract, and everyone would benefit. However, the COVID-19…
Can the IRS Audit Our Church?
Although the Internal Revenue Service (IRS) may audit your church under some circumstances, Congress has limited how and when the IRS may conduct a civil…
Understanding Tax-Exempt Status: Must Churches Follow All IRS Rules if They Do Not Apply for Tax-Exempt Status?
Churches enjoy a unique status under the federal tax code. Non-profit organizations generally must apply for tax-exempt status with the Internal Revenue Service (IRS). As…