How many fundraisers may a non-profit have in one calendar year?
Answer There are state sales taxes issues as most states limit the number of fundraisers in which no sales tax would be collected and for that information you would need to check with your state. As for the the IRS there is no specific number but there are other limitations. You would also benefit by reading: Fund-raising issues of 501(c)(3) organizations www.irs.gov/pub/irs-tege/eotopicl82.pdf especially as your activities may jeopardize your 501(c)(3) organization status or cause some unrelated business taxes to be due from your organization. On page 8: Some factors to consider in determining whether a particular activity is non-taxable fund raising are the following: 1. Occasional activity of a nature not usually considered to be commercial; 2. Members volunteer substantial services, so far as practical under the circumstances; 3. Advertising in programs is of the type usually regarded as charitable contributions; 4. Merchandise which is donated or furnished at cost; 5. This does no