Nonprofits & Tax-Exempt Status

USCNL helps organizations and policymakers understand the law affecting tax exempt status to help protect the rights of nonprofits and their members. We also provide resources to assist nonprofits in complying with and navigating the law.

Briefer

Evolving Threats to the Tax-Exempt Status of 501(c)(3) Nonprofits

This briefer explains three ways 501(c)(3) nonprofits can lose their tax-exempt status and analyzes measures in place to prevent politicized investigations by the IRS.

Closeup of a dictionary entry for the word tax

IRS Investigations of Nonprofits: An Explainer

This explainer describes tools that the IRS may use to investigate nonprofits and offers practical steps nonprofits can take to prepare for and respond to IRS scrutiny.

10 Key Issues in 501(c)(3) Nonprofit Legal Compliance

Nonprofits are confronting an environment of heightened legal risks. This piece focuses on legal threats to public charities and identifies tools to help you strengthen your organization’s compliance.

Resources for US Nonprofits

This page compiles resources to help U.S. nonprofits navigate federal and state law requirements, manage and mitigate organizational risks, and access pro bono legal services.