Reference Outline on Commercial Activities of Tax-Exempt Organizations

10093191933rd Annual Nonprofit Organizations Institute, Austin, Texas, 01/15/16

“How will this impact our exempt status?”  Regardless of the motivation for engaging in entrepreneurial activities, this is the primary legal issue that tax-exempt organizations must always consider.  This paper highlights the major issues to be analyzed and the structural concerns to be addressed to enable tax-exempt organizations to pursue their income-generating strategies in a legally compliant manner.