Jane Callahan, Shareholder, authored an article entitled, “More Charitable Organizations Using Single-Member LLCs”. It was featured in the GuideStar Blog on August 23, 2013. The article mentions that many section 501(c)(3) tax-exempt organizations are utilizing single-member limited liability companies (SMLLCs) in their structures due to recent IRS guidance. It also highlights the pros and cons of an exempt company considering a SMLLC structure. To read the entire article, please visit http://trust.guidestar.org/2013/08/23/more-charitable-organizations-using-single-member-llcs/.