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	<description>Lawyers for Nonprofit and Tax-Exempt Organizations</description>
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		<title>Benefits of a Family Foundation</title>
		<link>https://www.cullinanelaw.com/family-foundation/</link>
		
		<dc:creator><![CDATA[Jeff Cullinane]]></dc:creator>
		<pubDate>Mon, 13 Oct 2025 17:17:11 +0000</pubDate>
				<category><![CDATA[How to Start a Nonprofit]]></category>
		<category><![CDATA[form 1023]]></category>
		<category><![CDATA[foundation]]></category>
		<category><![CDATA[tax-exempt]]></category>
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					<description><![CDATA[10/13/2025. Article originally published 12/03/2023 and updated regularly.  A family foundation is a type of 501(c)(3) tax-exempt nonprofit organization that allows its founders to set up a formalized charitable grantmaking enterprise funded by one individual or a few family members. It is usually funded with family assets. The family foundation is a flexible structure that [&#8230;]]]></description>
		
		
		
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		<title>5 Items to include in donor acknowledgment letters. What to include for tax purposes.</title>
		<link>https://www.cullinanelaw.com/donor-acknowledgment-letters/</link>
		
		<dc:creator><![CDATA[Mollie Cullinane]]></dc:creator>
		<pubDate>Fri, 10 Oct 2025 06:20:11 +0000</pubDate>
				<category><![CDATA[Nonprofit Fundraising and Charitable Giving]]></category>
		<category><![CDATA[donor acknowledgement]]></category>
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					<description><![CDATA[What is a donor acknowledgment letter?

A donor acknowledgment letter is more than just a thank you letter. Nonprofit 501(c)(3) organizations have certain requirements to follow -- including providing donors with a donation receipt -- often called an acknowledgment (or acknowledgement letter). Learn what needs to be included in this letter.]]></description>
		
		
		
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		<title>Public Charity vs. Private Foundation: What&#8217;s the difference and what&#8217;s best for your organization?</title>
		<link>https://www.cullinanelaw.com/difference-between-public-charity-and-private-foundation/</link>
		
		<dc:creator><![CDATA[Mollie Cullinane]]></dc:creator>
		<pubDate>Sun, 05 Oct 2025 07:58:28 +0000</pubDate>
				<category><![CDATA[How to Start a Nonprofit]]></category>
		<category><![CDATA[form 1023]]></category>
		<category><![CDATA[foundation]]></category>
		<category><![CDATA[how to]]></category>
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		<category><![CDATA[public charity]]></category>
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					<description><![CDATA[The terms of nonprofit entities can be so confusing ... public charity ... private foundation ... private nonoperating foundations … private operating foundations … public charities that act as foundations. What are they, and how do you tell which is which?

Since 1968, the Internal Revenue Code has distinguished Section 501(c)(3) nonprofit organizations into two tax categories: private foundations and public charities...]]></description>
		
		
		
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		<title>How to Start a Business Association with 501(c)(6) Status</title>
		<link>https://www.cullinanelaw.com/set-up-a-business-association/</link>
		
		<dc:creator><![CDATA[Mollie Cullinane]]></dc:creator>
		<pubDate>Fri, 03 Oct 2025 15:09:34 +0000</pubDate>
				<category><![CDATA[How to Start a Nonprofit]]></category>
		<category><![CDATA[501(c)(6)]]></category>
		<category><![CDATA[articles of incorporation]]></category>
		<category><![CDATA[form 1024]]></category>
		<category><![CDATA[how to]]></category>
		<category><![CDATA[tax-exempt]]></category>
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					<description><![CDATA[Set-up a business association today. Our law firm offer helps business leagues, trade groups, chambers of commerce, and real estate boards with corporate governance and 501(c)(6) tax-exempt issues. ]]></description>
		
		
		
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		<title>What is Group Exemption?</title>
		<link>https://www.cullinanelaw.com/what-is-group-exemption/</link>
		
		<dc:creator><![CDATA[Mollie Cullinane]]></dc:creator>
		<pubDate>Wed, 01 Oct 2025 16:14:48 +0000</pubDate>
				<category><![CDATA[Tax Filings for Nonprofits]]></category>
		<category><![CDATA[group exemption]]></category>
		<category><![CDATA[IRS]]></category>
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					<description><![CDATA[What is a group exemption?

The IRS will allow organizations that are affiliated with a central organization to apply for tax-exempt status as a group. This not only saves time for the organizations applying, but it also relieves the IRS of reviewing each subordinate organization’s application for tax-exempt status.]]></description>
		
		
		
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		<title>How to Start a New Nonprofit Organization: Step-by-Step Guide to 501(c)(3) Startup</title>
		<link>https://www.cullinanelaw.com/start-a-new-nonprofit/</link>
		
		<dc:creator><![CDATA[Mollie Cullinane]]></dc:creator>
		<pubDate>Sat, 20 Sep 2025 16:00:31 +0000</pubDate>
				<category><![CDATA[How to Start a Nonprofit]]></category>
		<category><![CDATA[501(c)(3)]]></category>
		<category><![CDATA[501(c)(4)]]></category>
		<category><![CDATA[501(c)(6)]]></category>
		<category><![CDATA[articles of incorporation]]></category>
		<category><![CDATA[bylaws]]></category>
		<category><![CDATA[form 1023]]></category>
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					<description><![CDATA[All the steps to start a new nonprofit organization. How to set-up a non-profit with IRS 501c3 status (including Form 1023).]]></description>
		
		
		
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		<title>What Does It Mean for a Nonprofit to Lose 501(c) Tax-Exempt Status?</title>
		<link>https://www.cullinanelaw.com/nonprofit-lost-tax-exempt-status/</link>
		
		<dc:creator><![CDATA[Mollie Cullinane]]></dc:creator>
		<pubDate>Tue, 16 Sep 2025 00:32:16 +0000</pubDate>
				<category><![CDATA[Tax Filings for Nonprofits]]></category>
		<category><![CDATA[compliance]]></category>
		<category><![CDATA[form 990]]></category>
		<category><![CDATA[IRS]]></category>
		<category><![CDATA[revocation]]></category>
		<category><![CDATA[tax-exempt]]></category>
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					<description><![CDATA[This article about revocation of tax-exempt status was originally published on 06/20/2011 and has been updated each year. Millions of Nonprofits Have Lost Their IRS Tax-Exempt Status &#8211; Is Your Organization at Risk? Since 2011, over a million 501(c) organizations have automatically lost their tax-exempt status because they didn’t file required IRS tax returns for [&#8230;]]]></description>
		
		
		
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		<title>Nonprofit Law Basics: What are Nonprofit Tax Returns? What is a 990?</title>
		<link>https://www.cullinanelaw.com/nonprofit-law-basics-does-our-nonprofit-have-to-file-tax-returns-or-an-annual-reporting-return-with-the-irs/</link>
		
		<dc:creator><![CDATA[Mollie Cullinane]]></dc:creator>
		<pubDate>Mon, 01 Sep 2025 19:45:03 +0000</pubDate>
				<category><![CDATA[Tax Filings for Nonprofits]]></category>
		<category><![CDATA[form 990]]></category>
		<category><![CDATA[IRS]]></category>
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					<description><![CDATA[Most nonprofit organizations are required to file annual reporting returns with the IRS.  Even though tax-exempt nonprofit organizations do not pay federal taxes (that is what "tax-exempt" means), most do have to file an informational return with the IRS. This annual reporting return is called a Form 990...]]></description>
		
		
		
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		<title>What are the Duties of Nonprofit Directors?</title>
		<link>https://www.cullinanelaw.com/nonprofit-law-basics-what-are-the-duties-of-nonprofit-directors/</link>
		
		<dc:creator><![CDATA[Mollie Cullinane]]></dc:creator>
		<pubDate>Tue, 15 Jul 2025 21:53:41 +0000</pubDate>
				<category><![CDATA[Nonprofit Board of Directors]]></category>
		<category><![CDATA[board of directors]]></category>
		<category><![CDATA[compliance]]></category>
		<category><![CDATA[executive director]]></category>
		<category><![CDATA[how to]]></category>
		<category><![CDATA[meetings]]></category>
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					<description><![CDATA[What do nonprofit directors do? What are their legal obligations and duties? When can directors be liable? What should directors keep in their files? ]]></description>
		
		
		
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		<title>What is UBIT (Unrelated Business Income Tax)?</title>
		<link>https://www.cullinanelaw.com/what-is-ubit/</link>
		
		<dc:creator><![CDATA[Mollie Cullinane]]></dc:creator>
		<pubDate>Fri, 06 Jun 2025 04:59:11 +0000</pubDate>
				<category><![CDATA[Tax Filings for Nonprofits]]></category>
		<category><![CDATA[IRS]]></category>
		<category><![CDATA[tax-exempt]]></category>
		<category><![CDATA[UBIT]]></category>
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					<description><![CDATA[A 501(c)(3) nonprofit is not taxed on revenue that comes from an activity that is substantially related to the organization&#8217;s tax-exempt purpose (charitable, educational, religious, scientific, or other). But, some activities that the nonprofit undertakes may subject it to tax. If a nonprofit conducts an unrelated trade or business to generate income, the nonprofit may [&#8230;]]]></description>
		
		
		
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