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...

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...