Understanding the activities that may put a charitable organization at risk is paramount to protecting and maintaining tax-exempt status under Internal Revenue Code 501(c)(3). In this podcast, the second of the series, Garrett Higgins and Eva Mruk answer Lenore Sanchez’s specific questions regarding: private inurement and private benefit, lobbying and political campaign activities, commercialization of activities (UBI), compliance with annual tax filings, practices to avoid revocation, and more.

Listen to their answers carefully and beware of these risky activities. As the panel moderator says: tax-exempt status is a privilege, not a right. Ensure that it is protected and maintained.