Tuesday, June 9, 2009
In a letter obtained by Tax Analysts (paid subscription required), scholars from Duke University and other institutions urge the IRS to include in its 2009-2010 Guidance Priority List a project devoted to clarifying "whether and under what circumstances nonprofit charitable organization can publish, or support the publication of newspapers." The authors argue that such publishing and support can further charitable and educational purposes within the meaning of Code section 501(c)(3) and so should be permitted for a charity. The letter also directs the IRS to the website for a conference hosted by Duke last month relating to nonprofit media.
Previous blog coverage of this topic related to proposed federal legislation on this issue, commentary on that legislation, and the shift of some regional newspapers and local newspapers to this model. Richard Schmalbeck (Duke) also presented a paper on this topic at the recent Law and Society Association Conference.