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An organization must be able to pass an Internal Revenue Code test to be considered a public charity. The purpose of the test is to help assure that a 501(c)(3) organization has sufficiently broad public support to be classified as a public...

To be a public charity, an organization must meet one of the Internal Revenue Code Section 509(a) tests. This article focuses on the first listed test, Section 509(a)(1), and the ramifications for a charitable organization described in this...

Internal Revenue Code Section 501(c) lists 29 different types of nonprofit organizations. But the vast majority of tax-exempt organizations are those described in Section 501(c)(3) and have a charitable, religious, educational or scientific...