A continuing issue for charitable nonprofit tax-exempt organizations is whether or not their current or planned activities violate the operational test, which states that an organization must operate “exclusively for one or more exempt purposes” in order to qualify for tax exemption as an...

The nonprofit world is in a state of transition. The glut of organizations establishing themselves as nonprofit charitable entities has forced funders and the communities being served to reassess how these groups benefit society and just what privileges they should be afforded. Board of Director...

It is no longer a new trend for charitable organizations to become involved in commercial activities. Thousands of nonprofit organizations have embraced the social entrepreneurial concept and have either created “commercial” type ventures as part of their nonprofits, have created spin-off...