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Revenue-Generating Activities

Charities are focusing more and more attention on revenue-generating activities, both as a means of carrying out their missions and as a means of generating revenue to support their missions. Since the early 1990's, with the evolution of the Internet and expanded global communications, charities, sometimes working with commercial "partners," have been developing new and innovative income-generating strategies that must be evaluated and tested against established laws.

We provide advice on:

  • Related business income generated by an entity such as a museum, or symphony, or low-income housing provider, while furthering its exempt purpose.
  • Corporate sponsorships and the IRS rules that pertain to them.
  • Unrelated business income derived from activities that do not directly further a charitable purpose, but generate taxable money to support the client's mission.
  • Vehicle donation programs and the regulations associated with them.
  • Tax-exempt bonds issued by a municipality for the benefit of hospitals, schools and other public nonprofits.
  • Raffles and gaming.
  • Joint ventures between nonprofit and for-profit organizations, focusing on ensuring nonprofit clients maintain their tax-exempt status.
  • Social enterprises, which use a corporate business model to achieve a charitable mission or solve a public problem such as global warming, disease, or poverty.

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