CharityLawyer Blog offers plain language explanations of complex nonprofit law concepts, discussions of current events and links to valuable resources for nonprofits.
FEATURED BLOG POSTS
- Arizona Form 5000: Easy to Print, Dangerous to Misuse
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
- Using Single-Member LLCs in Nonprofit Structures
Nonprofit organizations are often looking for ways to protect assets, isolate risk, and manage distinct projects without creating unnecessary administrative burdens. One structure that can be useful in the right circumstances is a single-member limited liability company owned by a tax-exempt organization. A single-member LLC, or SMLLC, is not a substitute for thoughtful planning. It
- The IRS Finally Has a Form for That: Introducing Form 15644 for Group Exemptions
If your organization holds a group exemption, the IRS has something new for you: Form 15644, Supplemental Group Ruling Information. Released in April 2026, this is the designated form for making annual updates to your group exemption and it is long overdue. Under the old rules, central organizations submitted their annual Supplemental Group Ruling Information