Rate

One of the favorite parts of my job as an attorney is helping non-profit organizations with their work in the community. Most of these groups are formed as 501(c)(3)s, named after the section of the tax code that gives tax-exempt status. In addition to the organization itself being tax-exempt, donations to these groups are tax deductible to the donor. I always receive lots questions from these groups about the legal restrictions they face in exchange for this tax-exempt status and unrelated business income tax rate. One of the most common inquiries is into the type of activities that they …