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Determines the type and limit of tax-deductible contributions; subject to different rules and levels of IRS scrutiny.

Tax on income from a regularly-carried on trade/business that is not substantially related to the nonprofit's exempt purpose.

Requirement to file Form 1023 or 1023-EZ with the IRS, including detailed information about the organization's purpose, activities, and finances.

Can occur due to violation of restrictions, such as engaging in political campaign activities, substantial lobbying, or failing to file required returns.

Nonprofits must provide written acknowledgment for donations over $250 and maintain records of all contributions.$

A measure to ensure that a public charity is not overly reliant on a single source or small group of donors.

Exempts property owned and used by nonprofits for their exempt purposes from property taxes.

Allows nonprofits to purchase goods without paying sales tax; must have state-issued certificate or exemption number.

Annual information return that nonprofits must file with the IRS; required for public transparency about financial activities.

Subject to restrictions; if a 501(c)(3) elects to apply the 501(h) expenditure test, clear limits exist on the amount they can spend on lobbying.

Must avoid excessive compensation; subject to intermediate sanctions if payment is more than fair market value.

Scholarship programs must be structured properly to ensure they serve charitable purposes and do not result in prohibited private benefit.

Subject to specific rules to ensure funds are used to support charitable activities and are not used to provide impermissible benefits to donors or related parties.

Nonprofits engaging in activities like raffles or bingo may be subject to special rules, reporting requirements, and taxes.