Nonprofits & Tax-Exempt Status
Nonprofits are navigating changing laws and increased government scrutiny. The U.S. Program tracks and analyzes key areas of nonprofit legal compliance, including laws affecting nonprofits’ tax-exempt status, as well as government investigations into nonprofits.
Key Resources
Evolving Threats to the Tax-Exempt Status of 501(c)(3) Nonprofits
This briefer focuses on avenues by which 501(c)(3) nonprofits can lose their tax- exempt status, analyzes measures in place to prevent politicized investigations by the IRS, and details steps nonprofits can take to protect themselves.
10 Key Issues in 501(c)(3) Nonprofit Legal Compliance
The Congressional Investigations Tracker follows select investigations impacting nonprofit organizations since the 118th Congress (2023-2024).
Resources for US Nonprofits
Browse our collection of resources to help US nonprofits navigate federal and state law requirements, manage and mitigate organizational risks, and access pro bono legal services.
Congressional Investigations Tracker
The Congressional Investigations Tracker follows select investigations impacting nonprofit organizations since the 118th Congress (2023-2024).
U.S. Congressional Investigations Targeting Nonprofits: Analysis
Nonprofits can use this analysis of ICNL’s Congressional Investigations Tracker to prepare for potential scrutiny and advocate against abuse of investigatory powers.
U.S. Current Trend: State Attorney General Investigations Targeting Nonprofits
There is growing concern about state attorneys general engaging in politically motivated investigations of nonprofit organizations. This article surveys recent developments.
