Understanding whether your camp is exempt
organizations who own or control a subsidiary for-profit corporation or limited liability com- pany. The CTA addresses this and provides that any corporation, limited liability company, or other similar entity of which the ownership interests are owned or controlled by a tax- exempt organization described in 501(c) is also exempt from the CTA reporting requirements. In addition to the CTA’s provisions that exempt
IRC §501(c)(3) tax-exempt camps and confer- ence centers from its required registrations, the CTA is facing challenges that may affect is appli- cability. On March 1, 2024, a judge in the U.S. District Court for the Northern District of Ala- bama found the CTA unconstitutional on the grounds that the requirements of the act exceed enumerated powers for the legislative branch. Te ruling was based on a decision that the requirements of the CTA were not a necessary means of regulating interstate commerce. In fact, there is nothing in the CTA specifically stating and addressing interstate commerce, and it caught up entities that were not involved in inter- state commerce. This decision will be appealed and ultimately
determine the fate of the CTA. For now, it is important for camps and conference centers to understand that the notices they are receiv- ing regarding compliance do not apply to them if they are IRC §501(c)(3) tax-exempt organizations.
Jonathan A. Ruybalid, CCCA’s legal counsel, has represented U.S. and overseas nonprofits for more than 25 years. He has also served as a board member and general counsel for Forest Springs Ministries and Camp Forest Springs. Email him at
jrlaw15@gmail.com.
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www.ccca.org and log in to My CCCA.
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