Page 8 - Washington Nonprofit Handbook 2018 Edition
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TABLE OF CONTENTS
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PART 4. OBTAINING RECOGNITION AS A CODE SECTION 501(C)(3)
ORGANIZATION ............................................................................................... 62
CHAPTER 22. Considerations in Determining Whether (and When) to
Seek Code Section 501(c)(3) Status ......................................... 62
CHAPTER 23. Applying with the Form 1023EZ ............................................... 70
CHAPTER 24. Assembling Your Form 1023 Application ................................ 72
CHAPTER 25. Obtaining Recognition for a Publicly Supported Charity ...... 89
CHAPTER 26. IRS Processing of Exemption Applications ............................. 89
PART 5. MAINTAINING FEDERAL TAX-EXEMPT STATUS FOR YOUR 501(C)(3)
ORGANIZATION ............................................................................................... 93
CHAPTER 27. Continuing Obligations Under Federal Tax Law..................... 93
CHAPTER 28. Charitable Purposes .................................................................. 94
CHAPTER 29. Private Inurement ..................................................................... 95
CHAPTER 30. Intermediate Sanctions ............................................................ 97
CHAPTER 31. Political Activity ........................................................................ 100
CHAPTER 32. Legislative Activity (“Lobbying”) .............................................. 101
CHAPTER 33. Unrelated Business Income (“UBI”) ....................................... 105
CHAPTER 34. Federal Filing Requirements .................................................. 108
CHAPTER 35. Public Disclosure of Exemption Application and Form
990 Returns .............................................................................. 111
CHAPTER 36. Documentation of Contributions .......................................... 112
PART 6. INTERNATIONAL ACTIVITIES AND GRANTMAKING ....................................... 116
CHAPTER 37. Ability Of 501(C)(3) Organizations To Carry On Foreign
Activities—Non-U.S. Charitable Activities Qualify As
501(C)(3) Activities ................................................................... 116
CHAPTER 38. Indirect Contributions Of Gifts To Be Used Outside The
United States—Earmarking .................................................... 116
CHAPTER 39. Grants By U.S. Public Charities To Non-U.S.
Organizations .......................................................................... 120
WASHINGTON NONPROFIT HANDBOOK -ii- 2018
