Monday, July 21, 2025

501C NonProfits 7-22-25

In 2025, there are approximately 1.5 million 501(c)(3) organizations registered with the IRS, according to the National Council of Nonprofits. This figure represents the number of charitable, religious, and similar tax-exempt organizations. The broader category of 501(c) organizations, which includes other types like civic leagues and social welfare organizations, has a total of around 1.9 million registered nonprofits. 

https://www.google.com/search?q=how+many+501c+are+there+2025 

The total revenue for all 501(c) nonprofit organizations in the U.S. in 2024 is not available as a single, definitive figure. However, charitable giving to U.S. charities reached an estimated $592.50 billion in 2024, according to Giving USA. This figure represents a 6.3% increase in current dollars and was driven by strong stock market and GDP growth. The total revenue for all 501(c) organizations would be higher than this charitable giving figure, as it includes other sources of revenue like government grants and investment returns. 

https://www.google.com/search?q=what+was+the+total+revenue+of+501c+nonprofits+in+the+us+in+2024

501C Revocations

As of July 7, 2025, President Trump has not revoked the 501(c) approvals of multiple nonprofits. While there have been calls for revocation and increased scrutiny of certain organizations, the President, the Justice Department, the Treasury Department, and the IRS do not have the power to unilaterally revoke tax-exempt status through Executive Order or with the mere stroke of a pen. 

Key Points:

·       Process for Revocation: Federal tax-exempt status can only be revoked through a defined process involving individual IRS audits and opportunities for the organization to defend itself and appeal.

·       Trump's Actions: In April 2025, President Trump called for the revocation of Harvard University's 501(c)(3) status and questioned the status of other nonprofits, particularly environmental groups.

·       Concerns: There are concerns that the Trump administration may target nonprofits based on their policy stances or activities deemed controversial. Recent trends indicate increased scrutiny of nonprofits involved in policy advocacy, environmental justice, and diversity, equity, and inclusion (DEI) initiatives.

·       Proposed Legislation: A House Republican bill has been passed that could give the Treasury Secretary the power to remove tax-exempt status from nonprofits deemed to support "terrorism" without the need for evidence. This bill has been criticized for creating a risk of politicized enforcement and impacting free speech.

·       Historical Context: Presidents in the past, including the Nixon administration, have attempted to influence the IRS for political purposes, which led to reforms to strengthen the agency's independence. 

In summary, while there is heightened concern within the nonprofit sector about potential challenges to their tax-exempt status under the current administration, the legally established process for revocation remains in place, requiring a detailed IRS audit and due process for the affected organization.

https://www.google.com/search?q=has+trump+revoked+501c+approvals+2025

501C Disclosures

According to IRS regulations, 501(c) nonprofit organizations are required to disclose certain financial information to the public. 

This disclosure is a way to ensure transparency and accountability, as nonprofits operate with tax-exempt status in the public interest. 

Here's what they must disclose:

·       Annual Information Returns (Form 990 Series): Nonprofits must make their Forms 990 (or 990-EZ/990-PF for smaller organizations) available for public inspection. These forms provide details about the organization's revenue, expenses, salaries of key employees, program accomplishments, and governance practices.

·       Application for Tax-Exempt Status (Form 1023 or 1024): The original application and any supporting documents, as well as the IRS determination letter granting the exemption, must also be made available.

·       Form 990-T (for 501(c)(3) organizations): If a 501(c)(3) organization files an unrelated business income tax return (Form 990-T), that return is also publicly available. 

How to Access This Information:

·       Directly from the organization: Nonprofits are required to provide copies of their Form 990 and application for tax exemption upon request, either in person or via written request.

·       IRS Tax Exempt Organization Search (TEOS): The IRS provides an online tool where you can view forms 990, 990-EZ, 990-PF, 990-T, and 990-N filed in 2017 or later, as well as determination letters issued in 2014 or later.

·       Third-party websites: Websites like Candid (formerly the Foundation Center and GuideStar) and ProPublica's Nonprofit Explorer also provide public access to nonprofit financial information.

·       Request from the IRS: You can request copies of these documents by filing Form 4506-A with the IRS. 

Important Notes:

·       Donor information: While most of the Form 990 is public, public charities are not required to disclose the names and addresses of their contributors.

·       Private foundations: Private foundations have different disclosure requirements regarding donor information.

·       Penalties for non-compliance: Nonprofits that fail to comply with public disclosure requirements can face penalties. 

https://www.google.com/search?q=have+any+501c+non+profits+been+disclosed

While the DOJ hasn't explicitly "charged" Harvard with discrimination, federal agencies, including HHS and DOJ, have issued findings that Harvard violated civil rights laws in 2025. 

https://www.google.com/search?q=has+the+doj+charged+harvard+for+discrimination+2025

Hillsdale College refused to become a 501C Non-profit.  Founded in 1844, Hillsdale College is an independent institution of higher learning in Hillsdale, Michigan, dedicated to teaching the liberal arts. For the 2025-2026 academic year, Hillsdale College's tuition is $32,730. The total cost of attendance, including room and board, and general fees, is $48,210, according to Hillsdale College

Comments

The Federal Government should not be funding 501C Non-Profits with grants. State and Local Governments should not be funding 501C Non-Profits with Grants.  All funding should be provided by US Citizens who support these Non-Profits. Congress needs to repeal all laws allowing Non-Profits any rights to Grants.

Norb Leahy, Dunwoody GA Tea Party Leader

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