What Makes a Charity Tax-Exempt? Issues for Government Oversight and Due Diligence | Nonprofit Quarterly: "Assisted by Uncle Gene, Hana has composed a very competent review of the requirements for entities to receive 501(c)(3) designations and, as she puts it, “whether governmental authorities are appropriately enforcing those requirements.”
After very helpfully reviewing Treasury regulations what it means to be “charitable” or “educational,” two of the possible purposes for 501(c)(3) status, Hana and Gene perceptively note that some critics have suggested that “it’s too easy to pass the requirements for furthering a ‘charitable’ or ‘educational’ purpose” and that this “anything goes” approach “has only been made worse by the new Form 1023-EZ” that the IRS started using last year for “streamlined” 501(c)(3) applications. The 1023-EZ form, a three-page application that simplifies qualification for 501(c)(3) status down to answering 11 basic questions about proposed activities, makes the IRS review process of the past look like an insuperable obstacle course in comparison."
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