The most popular form of tax-exempt organization is the 501(c)3, which can accept tax-deductible contributions. In this audio lecture recorded at the Nonprofit Boot Camp, Joe Kroll discusses the benefits and responsibilities of 501(c)3 status. He covers situations that may jeopardize it, as well as filing requirements for employees and independent contractors.

https://ssir.org/podcasts/entry/joe_kroll_-_the_abcs_of_tax-exempt_status 448