Cory Halliburton

Freeman Law

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Latest Posts › Unrelated Business Income Tax

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Is Your Trade Associations prepared for IRS audit? IRS Issues Technical Guidance for 501(c)(6) Organizations

On September 16, 2022, the IRS published its Exempt Organizations Technical Guide TG 6 IRC 501(c)(6) Business League (“TG6”). TG6 discusses tax exemption of business leagues, chambers of commerce, real estate boards, and...more

10/10/2022 / 501(c)(6) , Income Taxes , Internal Revenue Code (IRC) , IRS , New Guidance , Tax Audits , Tax Exemptions , Trade Associations , Unrelated Business Income Tax

Can a Nonprofit Fundraise for Another Nonprofit? Legal and Tax Considerations.

I’ve served as outside general counsel for nonprofit organizations across the nation for over 15 years. This question is re-occurring. So, I thought I would blog a little about it. Not legal or tax advice; just legal and tax...more

6/22/2022 / Charitable Organizations , Fundraisers , Income Taxes , IRS , Nonprofits , Section 501 , Tax Exempt Entities , Tax Liability , Unrelated Business Income Tax

Tax Exemption and Unrelated Business Income Rules (UBIT): “Substantially Related” (Part 3 of 3)

This Insights blog is Part 3 of a 3-Part series focused on the unrelated business income tax rules for the nonprofit organization that is tax-exempt pursuant to section 501(c)(3) of the Internal Revenue Code (the “Code”)....more

6/21/2022 / 501(c)(3) , Income Taxes , Internal Revenue Code (IRC) , IRS , Tax Exempt Entities , Tax Exemptions , Unrelated Business Income Tax

Tax Exemption and Unrelated Business Income Tax (UBIT): Rules, Modifications and Exceptions (Part 2 of 3)

This Insights blog is Part 2 of a 3-Part series focused on the unrelated business income tax rules for the nonprofit organization that is tax-exempt pursuant to section 501(c)(3) of the Internal Revenue Code (the “Code”)....more

6/7/2022 / 501(c)(3) , Income Taxes , IRS , Personal Property , Tax Exempt Entities , Tax Exemptions , Unrelated Business Income Tax

Tax Exemption and Unrelated Business Income Tax (UBIT): The Framework (Part 1 of 3)

This Insights blog is Part 1 of a 3-Part series that provides a focused overview of the unrelated business income tax rules for the nonprofit organization that is tax-exempt pursuant to section 501(c)(3) of the Internal...more

5/31/2022 / 501(c)(3) , Charitable Donations , Charitable Organizations , Income Taxes , IRS , Tax Deductions , Tax Exempt Entities , Unrelated Business Income Tax

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