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Church and Charitable Law

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June 6, 2024 Davis Law Group

In 2022, a federal district court in Maryland held that tax exemption qualified as federal financial assistance to subject a private religious school to Title IX requirements. Because some small private schools avoid

May 8, 2024 Davis Law Group

Nonprofits generally should avoid making loans to officers and directors even though Virginia does not prohibit such loans. In fact, under Va. Code § 13.1-826(9), nonstock corporations explicitly have the power to lend

April 25, 2024 Davis Law Group

The IRS defines a charitable contribution as a “donation or gift to, or for the use of, a qualified organization.” A charitable contribution must be made voluntarily without an expectation of receiving anything

April 18, 2024 Davis Law Group

Tax-exempt 501(c)(3) organizations must operate primarily to achieve religious, charitable, scientific, or educational purposes and may not carry on more than an insubstantial amount of commercial activity unrelated to its charitable purposes. Nonetheless,

April 11, 2024 Davis Law Group

The IRS offers group exemptions whereby a central organization’s federal tax exemption will apply to its subordinates and obviate any need of the subordinates to separately apply for exemption. Rather than each organization

April 4, 2024 Davis Law Group

There are two main protections afforded to religious employers: the ministerial exception and Title VII’s coreligionist exception. These protections extend only to certain employment decisions and do not insulate religious institutions from other

February 22, 2024 Davis Law Group

People often equate federal tax-exemption with 501(c)(3) organizations. 501(c)(3) organizations are just one of many types of organizations that are eligible for tax-exemption. There are 29 tax-exempt groups mentioned in § 501(c) of

December 29, 2023 Davis Law Group

Groups exempt from federal income taxation under § 501(a) must file Form 990 to report on their finances, activities, and governance. The IRS uses Form 990 to gauge whether tax-exempt organizations are adequately

December 14, 2023 Davis Law Group

Setting up a nonprofit on your own can be confusing. People generally use the word “nonprofit” to refer to groups that are exempt from federal income tax under Internal Revenue Code Section 501(c)(3).

November 10, 2023 Davis Law Group

What is Form 1023? To be exempt from federal income tax, organizations must receive a determination letter from the IRS. The IRS only gives a determination letter after receiving adequate proof that an

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