Posts Tagged: nonprofit compliance

Public Charities and the IRS Public Support Tests: Understanding the Two Types of Public Charities

January 21, 2026 Posted by Casey Summar in IRS, Public Charities
Professional woman reviewing documents at a desk with a laptop, representing nonprofit leaders managing public charity compliance and IRS public support requirements.

In the prior post in this series, we explored why public support matters and how failure to satisfy the IRS public support rules can result in unintended reclassification as a private foundation. Before an organization can assess whether it is meeting the applicable public support test, however, it must first understand which public support rules …

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Public Charities and the IRS Public Support Tests: Why Public Support Matters

January 5, 2026 Posted by Casey Summar in IRS, Public Charities
Woman meeting with colleagues in a nonprofit office discussing governance and compliance

Not all public charities are alike, and not all rely on the same sources of funding. While many nonprofit leaders understand the basic requirements for qualification under Section 501(c)(3) of the Internal Revenue Code (“IRC”), fewer appreciate the ongoing obligation to maintain public charity status through compliance with the IRS public support rules. For boards, …

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