Contact Information

Also visit us at

Stay Up To Date

Nonprofit News  /   Posts Tagged: IRS

Government Regulation of Political Speech by Churches

August 14th, 2013

This morning the Commission on Accountability and Policy for Religious Organizations (the “Commission”), representing the collective work of 80 of the nation’s highly respected religious and nonprofit leaders, presented a 60-page report to Sen. Charles Grassley (R-Iowa) offering Congress and the Treasury Department new proposals for bringing clarity to current IRS restrictions on political expression by churches and other nonprofit […]

The IRS Scandal Escalates

July 24th, 2013

As posted by the ACLJ. Everything we have heard from the IRS and the Obama Administration about the targeting of the Tea Party seems to end up being proven false, one by one, as the congressional investigation and our lawsuit on behalf of 41 targeted conservative groups continues. The latest bombshell revelation comes from congressional testimony […]

IRS Officials Close to Auditing Churches

May 22nd, 2013

From The Christian Post, Erik Stanley:  For some time now, the IRS has not been auditing churches. As I explained in more detail in this post, the IRS’ decision to “suspend” church audits stems from a 2009 federal court decision finding the IRS’ regulations on church audits to be unlawful. Since that decision, the IRS, […]

Private Benefit/Inurement – Union Busting by Profiting From Nonprofit May Breach IRS Rules

December 4th, 2012

When Smithfield Foods Inc. (SFD) was trying to fend off a union organizing drive at its largest meat-processing plant, it hired public relations executive Rick Berman.  They discussed “preparing the nuclear strike,” according to email records.  Soon after, a non-profit called the Center for Union Facts began running television ads slamming the “union bosses” who […]

Online Church Ministry Denied Exemption and Church Status

August 30th, 2012

The IRS has recently released a determination letter denying recognition of federal income tax exemption to an organization claiming to be an online church ministry.  The applicant, a nonprofit corporation, proposed to provide “Christian spiritual leadership and pastoral care to individuals and fellowships in the international community of believers” who visit its website.  The entity […]

Deductible Contributions to Single-Member Domestic LLCs Upheld

August 15th, 2012

For years the IRS has refused to rule on whether contributions to a single-member limited liability company (SMLLC) that is wholly owned and controlled by a U.S. charity and otherwise disregarded for federal income tax purposes are deductible as charitable contributions.  In Notice 2012-52 the Service provides the following: If all other requirements of § […]

Is the Johnson Amendment on its Way Out?

July 31st, 2012

The Johnson Amendment is contained in Section 501(c)(3) of the Internal Revenue Code, named after Lyndon B. Johnson, the sponsor of the Amendment, when it was inserted into the tax code in 1954.  It states that nonprofit tax-exempt entities could not “participate in, or intervene in (including the publishing or distributing of statements), any political […]

Church Cash Contributions & Failure to Properly Substantiate

June 21st, 2012

Durden v. Commissioner (T.C. Memo. 2012-140 (May 17, 2012)), involved a Texas couple who claimed a deduction of $25,171 for cash contributions to their church. The church sent a letter of acknowledgement in January of 2008; however that acknowledgment/receipt lacked a statement of whether any goods or services were provided to the Durdens for their […]

Lessons for Nonprofits About the Importance of Donor Substantiation of Charitable Contributions

June 12th, 2012

Is your charitable contribution tax-deductible? A recent Tax Court case, Durden v. Commissioner, T.C. Memo 2012-140 (May 17, 2012),, highlights the importance of making sure that your charitable contributions are properly substantiated.  In that case, the taxpayers made significant donations, in amounts exceeding $250, to their church, a 501(c)(3) organization.  The church provided the […]

Tax-Exempt Organizations the Focus of Upcoming Congressional Hearings

May 11th, 2012

Congressman Charles W. Boustany Jr., MD (R-LA), Chairman of the Subcommittee on Oversight of the Committee on Ways and Means, announced that the Subcommittee will hold a hearing examining operations and oversight of tax-exempt organizations. This will be the first in a series of hearings by the Subcommittee on the tax-exempt sector and IRS oversight […]

The information contained on this website is not intended as legal advice or as an opinion on specific facts. The information is not intended to create, and receipt of it does not constitute, a lawyer-client relationship. For more information about these issues, please contact one of our team members or your existing Anthony & Middlebrook attorney contact. The invitation to contact the Firm and its attorneys is not to be construed as a solicitation for legal work. Any new attorney-client relationship will be confirmed in writing.

Anthony & Middlebrook, P.C.: A Boutique Nonprofit, Tax-Exempt Organization Law Firm