1.0Lambda Legalhttps://lambdalegal.orgmosaichttps://lambdalegal.org/author/mosaic/LGBT Community Centers Seeking Tax-Exempt 501(c)(3) Status: Proceed with Caution on Social or Recreational Activitiesrich600338<blockquote class="wp-embedded-content" data-secret="dPuBM2uk4d"><a href="https://lambdalegal.org/publication/fs_lgbt-community-centers-seeking-tax-exempt-501c3-status/">LGBT Community Centers Seeking Tax-Exempt 501(c)(3) Status: Proceed with Caution on Social or Recreational Activities</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://lambdalegal.org/publication/fs_lgbt-community-centers-seeking-tax-exempt-501c3-status/embed/#?secret=dPuBM2uk4d" width="600" height="338" title="“LGBT Community Centers Seeking Tax-Exempt 501(c)(3) Status: Proceed with Caution on Social or Recreational Activities” — Lambda Legal" data-secret="dPuBM2uk4d" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script type="text/javascript">
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In recent years, the federal Internal Revenue Service (IRS) has refused to grant tax-exempt 501(c)(3) status to LGBT community centers with a more than insubstantial amount of activities that appear to be social or recreational in nature. LGBT community centers may therefore wish to exercise caution in the amount of such activities that they undertake.