Nonprofits operating under I.R.C. 501(c)(3) are obligated to comply with several rules as a condition of tax exemption. One such rule, known as the Johnson Amendment, prohibits organizations from participating or intervening in any political campaign on behalf of or in opposition to a candidate for public office. The prohibition is absolute. There is no

Ask most people who work with nonprofits what Form 990 is, and you’ll get some version of the same answer: it’s the annual price of admission for tax exemption. File it every year, or risk automatic revocation after three consecutive years of silence. That’s true for the vast majority of exempt organizations. But it’s not

Every once in a while, a nonprofit will call and ask for its “Arizona sales tax exemption certificate.” Usually, the story goes something like this: a vendor, online platform, or national company is trying to set up an account and asks the nonprofit to provide a tax exemption certificate. Someone searches online, finds Arizona Form