Congressional Research Service Issues In Focus White Paper on Illegality Doctrine and 501(c)(3) Organizations
August 16, 2024
August 16, 2024
WASHINGTON, Aug. 16 -- The Congressional Research Service issued the following In Focus white paper (No. IF12739) on Aug. 14, 2024, by legislative attorney Milan N. Ball:
Here are excerpts:
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The Illegality Doctrine and 501(c)(3) Organizations Courts and the Internal Revenue Service (IRS) have long recognized an implied requirement that organizations exempt from taxation under Internal Revenue Code (IRC) Section 501(c)(3) must not have an illegal purpos . . .
Here are excerpts:
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The Illegality Doctrine and 501(c)(3) Organizations Courts and the Internal Revenue Service (IRS) have long recognized an implied requirement that organizations exempt from taxation under Internal Revenue Code (IRC) Section 501(c)(3) must not have an illegal purpos . . .