501(c)(3) Do's and Don'ts

MUST DO

1. Do Good
2. File required returns
3. Donor Substantiation
4. Obey disclosure laws
5. Generate public support

MUST NOT DO

1. Inurement/Excess Benefit
2. Political Activity

MAY DO (limited activities)

1. Legislative activity
2. Unrelated business activity

Exemption Organizations Returns and Penalties
Maintaining Exempt Status
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