Article on Certification and UBIT
There's always confusion about whether a certifying body should (or can) be structured as a 501(c)(3) or a 501(c)(6). Here's a great article by Jeff Glassie that explains the UBIT implications of each structure.
There's always confusion about whether a certifying body should (or can) be structured as a 501(c)(3) or a 501(c)(6). Here's a great article by Jeff Glassie that explains the UBIT implications of each structure.
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