The IRS has posted two new Issue Podcasts on its website that aim to help nonprofits comply with federal laws governing tax-exempt entities.

According to the agency, each Issue Podcast is a roughly 15-minute, on-demand audio and visual presentation that includes:

  • A brief summary and analysis of the issue.
  • References to key resource materials.

The new podcasts will cover the following topics:

  • “When Are Commercial-Type Activities a Substantial Nonexempt Purpose for an IRC 501(c)(3) Organization?” This podcast will teach listeners about determining when commercial-type activities further a substantial nonexempt purpose for an IRC 501(c)(3) organization, the agency said.
  • “Proposing Denial of Tax Exemption under IRC 501(c)(3).” With this podcast, listeners will learn about the five-step roadmap the IRS uses to determine whether proposing denial is appropriate for an organization requesting recognition of tax exemption under IRC 501(c)(3).

To access the podcasts, visit