Tax-Exempt Organizations (501(c)(3)) Law

Covers the laws and regulations governing 501(c)(3) tax-exempt nonprofit organizations, including formation and IRS tax-exemption applications, governance and compliance, charitable solicitation and fundraising rules, and required filings and reporting. Also addresses restrictions on political and lobbying activity, private inurement and self-dealing, unrelated business income tax (UBIT), grants and donor issues, and audits, penalties, and revocation risks.

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What is a nonprofit organization?

March 26, 2026 • By Jack Gilbert

A nonprofit organization is a mission-driven entity that reinvests 100% of surplus revenue into its programs rather than distributing profits to owners or shareholders. Many U.S. nonprofits seek tax-exempt status, such as 501(c)(3), to support charitable, educational, or public purposes. This article explains how nonprofits work, how they fund operations, and key legal basics. Understanding […]