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Legal updates: 1023EZ and Unpaid Interns

The IRS recently revised Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, and its instructions to help small charities apply for 501(c)(3) tax-exempt status. For details, please see the IRS’ Exempt Organizations Update.

The U.S. Department of Labor also recently issued new guidance on unpaid interns. For a summary prepared by Davis Wright Tremaine, please see this alert.