Publications

Dormant Entities and Weighing the Risk of Revocation—Private Letter Ruling 202437007 and Its Impact on Keeping Dormant Entities Active

Author, American Health Law Association

Counsel Michael Kuczynski discusses recent IRS guidance signaling that maintaining a dormant nonprofit entity for future use may pose significant risk, as an organization that is not actively operating for charitable purposes could face revocation of its tax-exempt status.