Oregon Legal Research Blog
Excerpt from CMLP homepage announcement: “We are pleased to announce the publication of our Guide to the Internal Revenue Service Decision-Making Process under Section 501(c)(3) for Journalism and Publishing Non-Profit Organizations.
With the journalism industry in a state of flux, there are a growing number of news ventures that have elected to operate as non-profit organizations. Many of these ventures depend upon receiving a federal tax exemption from the Internal Revenue Service (“IRS”) under Section 501(c)(3) of the Internal Revenue Code. However, confusion about the IRS’s standards in applying Section 501(c)(3) has led to applications for tax-exempt status being delayed or denied. It has also led to criticism of the IRS as being arbitrary in its decision-making process and adverse to the journalism industry….” [Link to CMLP homepage announcement and linked page]