Policy Agenda

Reprieve for Small Nonprofits

IRS is providing a one-time reprieve to allow small nonprofits to keep their tax-exempt status.

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The IRS will allow small charities a one-time reprieve to keep their tax-exempt status even if they have failed to file required 2007, 2008 or 2009 informational tax returns. To take advantage of this reprieve, at-risk small charities must file their required tax returns by October 15, 2010.

Small organizations that are required to file Form 990-N (e-postcard) must only go online and electronically file by October 15, 2010 to be in compliance. Note: because of a law passed by Congress in 2006, small organizations that may not have previously filed returns in the past (annual revenue of $25,000 or less) now must file the e-postcard.

Tax-exempt organizations eligible to file Form 990-EZ must file their late annual information returns by October 15, 2010 and pay a compliance fee.

Organizations required to file Form 990 and private foundations required to file Form 990-PF are not eligible for the extended deadline.

Are you an at-risk organization? Search the IRS lists of at-risk organizations here.

Please see the IRS website for more details.

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Good News from the IRS for Public Charities that Give Grants

A new ruling from the Internal Revenue Service indicates that they will allow public foundations or other public charities that have made the 501(h) election to rely on the rules that already govern grantmaking by private foundations. This is good news for community foundations and all other public charities (what most people think of as "nonprofits") that make grants.

While private foundations have had the benefit of clear IRS guidance on how they can support public charities that lobby, foundations, such as community foundations and women's funds, along with other public charities that make grants or "re-grant" have not had that clarity. Alliance for Justice requested a ruling from the IRS in 2005 in an effort to resolve the uncertainty for public charities.

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Policy Agenda

Learn AFJ's stances on federal policy, legislation, and key political, justice, and advocacy-related issues. Read the full policy agenda »

Nominees

AFJ tracks the nominations made by the Obama administration and the status of each nominee in the Senate confirmation process. The data is updated regularly as nominees are announced or move through the confirmation process. Additionally, our nominees section has background reports on pending and confirmed nominees, information on the judicial selection process, and charts tracking federal judicial vacancies and race/gender data for the circuit court of appeals.

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Every Republican in the Senate signed a letter on March 4, 2009, about six weeks after President Obama took office, effectively appropriating to themselves the nominating power of the executive branch by vowing to block nominees who they did not approve.

Resources & Publications

The Rules of the Game

A user-friendly guide that reviews federal tax and election laws.

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About Advocacy: Funding Advocacy

Learn how public and private foundations fund organizations engaged in lobbying and other advocacy activities.

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Resources & Publications

The Alliance for Justice works to shape public policy that deeply affects our communities. Go to resources & publications »