The Berkman Center for Internet and Society’s Digital Media Law Project recently released its Guide to the IRS Decision-Making Process under Section 501(c)(3) for Journalism and Publishing Non-Profits.

With increasing interest in nonprofit journalism and with confusion over how the IRS is applying Section 501(c)(3) to journalism, the Guide provides detailed information regarding the standards that the IRS uses when reviewing a journalism venture’s application for a tax exemption.

Thanks to Journalism That Matters alum Jeff Hermes, Director, Digital Media Law Project (formerly the Citizen Media Law Project) for sending the announcement.

NOVEMBER 8, 2022 UPDATE

For more current information, check out the Reporters Committee for Freedom of the Press’s legal guides. If you are looking for guidance on fair use, visit the Center for Media & Social Impact’s Set of Principles in Fair Use for Journalism. It won’t cover tricky and current subjects that are actively being fought in court, such as embedding of content from social media. For that, contact the Media Law Resource Center.