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Indiana Intellectual Property Blog

~ Trademark and Copyright Law Updates in Indiana

Indiana Intellectual Property Blog

Category Archives: Nonprofit

501(c)(3) v. 501(c)(6) Nonprofits

26 Tuesday Feb 2019

Posted by Kenan Farrell in Intellectual Property, Legislation, Nonprofit

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Tax

Many people are familiar with the “501(c)(3)” nonprofit designation. But what many don’t realize is that Section 501(c)(3) of the Internal Revenue Code is just one of many tax law provisions granting exemption from the federal income tax to nonprofit organizations. Another common designation is the 501(c)(6) nonprofit. For each type of exemption classification, varying rules and requirements may apply. The following information will help nonprofits and donors understand the distinction between these two types of nonprofit organizations, 501(c)(3) and 501(c)(6), including important tax deduction consequences.

501(c)(3)

501(c)(3) exemptions apply to entities organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (e.g. NCAA).

Donors who make charitable contributions to most types of 501(c)(3) organizations generally are afforded a charitable deduction under section 170 of the Internal Revenue Code. Regulations specify the applicable requirements for donors to claim such deductions (e.g., receipts for donations over $250).

501(c)(6)

A 501(c)(6) is specifically reserved to business leagues. A business league is an association of persons having some common business interest, the purpose of which is to promote such common interest and not to engage in a regular business of a kind ordinarily carried on for profit. Trade associations and professional associations are business leagues. To be exempt, a business league’s activities must be devoted to improving business conditions of one or more lines of business as distinguished from performing particular services for individual persons. 501(c)(6) organizations are exempt from most federal income taxes. However, donations to a 501(c)(6) are not tax deductible as charitable contributions, as is the case with a 501(c)(3). Donations to 501(c)(6) organizations are not required to be disclosed.

Here’s a side-by-side comparison of key characteristics of 501(c)(3) and 501(c)(6) nonprofit designations:

Note: this blog post contains general advice. Please consult your own attorney or accountant with specific legal and tax issues.

 

Wounded Warrior Project sues Indiana Veteran over Critical Comments on Website

25 Monday Nov 2013

Posted by Kenan Farrell in Intellectual Property, Nonprofit

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Censorship, Common Law Unfair Competition, Criminal Deception, Debra McVicker Lynch, Defamation, False Advertising, Litigation Update, Richard L. Young, Tortious Interference with Business Relationships, Unjust Enrichment

Plaintiff, Wounded Warrior Project, is a Virginia-based nonprofit that claims to provide comfort items to service members injured in combat. Defendant Help Indiana Vets operates an Indiana-based website (run by a U.S. Army veteran) that is critical of Plaintiff’s operations, asserting that “Wounded Warrior Project is a Fraud.” Wounded Warrior Project responded by filing this lawsuit in an attempt to force Defendant to change the website.

All Veterans Memorial

Defendant seems intent on fighting the lawsuit on behalf of “all Wounded Warriors” and is soliciting donations for a legal defense fund. Veterans, bloggers, free speech and anti-censorship advocates will likely be interested in supporting Defendant in this litigation but it will be an uphill battle since Plaintiff already has a team of high-powered attorneys.

Stay tuned for updates.

Wounded Warrior Project, Inc. v. Help Indiana Vets, Inc. et al

Court Case Number: 1:13-cv-01857-RLY-DML
File Date: Thursday, November 21, 2013
Plaintiff: Wounded Warrior Project, Inc.
Plaintiff Counsel: Jessica M. Lindemann of Barnes & Thornburg LLP
Defendant: Help Indiana Vets, Inc., Dean M. Graham
Cause: False Advertising, Criminal Deception, Defamation, Common Law Unfair Competition, Tortious Interference with Business Relationships, Unjust Enrichment
Court: Southern District of Indiana
Judge: Judge Richard L. Young
Referred To: Magistrate Judge Debra McVicker Lynch

View this document on Scribd

Stories from the Week that Was – 2/12/12-2/18/12

19 Sunday Feb 2012

Posted by Kenan Farrell in Copyright, Indiana, Intellectual Property, Nonprofit, Right of Publicity, Social Media, Stories from the Week that Was

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NLRB

Stories from the Week that Was – 2/12/12-2/18/12

LLC vs. S Corp: Which Is Right for Your Startup?

Retailers Shut Facebook Storefonts Amid Apathy

Nonprofit groups oppose Obama’s change in charitable deductions

“He who receives an idea from me, receives instruction himself without lessening mine; as he who lights his taper at mine, receives light without darkening me.” Thomas Jefferson

Stories from the Week that Was – 11/6-11/12/11

13 Sunday Nov 2011

Posted by Kenan Farrell in Entertainment Law, Litigation, Musicians, Nonprofit, Privacy, Social Media, Stories from the Week that Was, Tech Developments

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Facebook, Spotify

Stories from the Week that Was – 11/6-11/12/11

Don’t Believe Facebook, Spotify’s The Only Open Graph Music App Winning

Two-thirds support social networking blackout in future riots

Facebook nears settlement with FTC on privacy

Social Media Impact by Nonprofit Issues [Infographic]

Six-year project to tweet the Second World War

“If it keeps up, man will atrophy all his limbs but the push-button finger.” – Frank Lloyd Wright

Honoring an author. Attorneys among those preserving Vonnegut’s memory.

28 Monday Dec 2009

Posted by Kenan Farrell in Artists, Authors, Indiana, Indianapolis, Intellectual Property, Just for Fun, KLF Legal, Nonprofit, What I'm Reading

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This blog author was featured recently in an Indiana Lawyer article about an organization I’m involved with, the Kurt Vonnegut Memorial Library.

The Kurt Vonnegut Memorial Library Foundation is a public benefit, nonprofit organization championing the literary, artistic, and cultural contributions of the late writer, artist and Indiana native Kurt Vonnegut, Jr. The Library Foundation is creating a library that will also serve as a cultural and educational resource center, functioning as a museum, art gallery, and reading room for readers, writers, and students. In addition, the library will support language and visual arts education for the local community.

Click here for full story by Rebecca Berfanger, Indiana Lawyer.

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