by Jenny Taylor, on 9/9/14 9:31 AM
With interest and a bit of nostalgia, I read Jacob Harold’s recent post on this blog, “Celebrating Our Past, Looking to Our Future.”
by Jenny Taylor, on 8/23/13 4:00 AM
Many section 501(c)(3) tax-exempt organizations are using single-member limited liability companies (SMLLCs) in their structures. With the recent IRS guidance that donations to a domestic SMLLC of a U.S. section 501(c)(3) organization are treated as charitable contributions to the parent tax-exempt organization, the practice may increase (IRS Notice 2012-52, 2012-35 I.R.B. 317).
The following is a post by Jacob Harold, GuideStar's president and CEO.