The One Big Beautiful Bill Act introduces substantial changes to federal tax law, including select provisions affecting tax-exempt organizations and charitable contribution deductions for individual and corporate taxpayers....more
7/22/2025
/ Charitable Deductions ,
Charitable Organizations ,
Colleges ,
Excise Tax ,
Executive Compensation ,
Nonprofits ,
One Big Beautiful Bill Act ,
Tax Exemptions ,
Tax Legislation ,
Tax Reform ,
Universities
Last week, the US House of Representatives passed H.R. 1, the “One Big Beautiful Bill Act.” This alert highlights the provisions in the Bill that could impact tax-exempt organizations....more
This week, the US House Ways and Means Committee released tax legislation that includes several provisions relevant to tax-exempt organizations....more
On March 5, Do No Harm filed a lawsuit against the American Chemical Society (ACS), a 501(c)(3) nonprofit organization, challenging a scholarship program for undergraduate students from historically underrepresented groups in...more
3/20/2025
/ Affirmative Action ,
Anti-Discrimination Policies ,
Civil Rights Act ,
Contract Terms ,
Discrimination ,
Diversity and Inclusion Standards (D&I) ,
Nonprofits ,
Public Policy ,
Race Discrimination ,
Scholarships ,
Title VI
Proposed legislation introduced in the US Senate last week would deny tax-exempt status to certain organizations that support undocumented immigrants. The legislation would change the eligibility requirements for 501(c)(3)...more
Many parties are rightly concerned about the impact of yesterday’s announcement that nearly all federal funds will be frozen for an indeterminate period. Minutes before it was intended to go into effect today, a federal judge...more
1/29/2025
/ Administrative Procedure Act ,
Constitutional Challenges ,
Diversity and Inclusion Standards (D&I) ,
Executive Orders ,
Federal Funding ,
Federal Grants ,
First Amendment ,
Furloughs ,
Government Agencies ,
Layoffs ,
OMB ,
Regulatory Freeze ,
Reimbursements ,
Trump Administration
Following his inauguration on January 20, President Trump signed a slew of executive orders, including a handful related to Diversity, Equity, and Inclusion (DEI) initiatives....more
1/24/2025
/ Affirmative Action ,
Civil Rights Act ,
Compliance ,
Corporate Counsel ,
Department of Labor (DOL) ,
Diversity and Inclusion Standards (D&I) ,
Employment Discrimination ,
Equal Employment Opportunity Commission (EEOC) ,
Executive Orders ,
Federal Contractors ,
OFCCP ,
OMB ,
Students for Fair Admissions v Harvard College
The ongoing Los Angeles, California, wildfires have caused widespread devastation, forcing residents to evacuate, and have destroyed homes and communities. President Joe Biden approved a Major Disaster Declaration in response...more
1/14/2025
/ Biden Administration ,
Charitable Organizations ,
Compliance ,
Disaster Relief Fund ,
Employee Benefits ,
Employee Rights ,
Internal Revenue Code (IRC) ,
IRS ,
Natural Disasters ,
Retirement Plan ,
Tax Planning ,
Wildfires
On October 28, the US Court of Appeals for the Fifth Circuit held that a nonprofit corporation that coordinates health care for privately insured patients does not qualify for tax exemption under Section 501(c)(4) because it...more
11/7/2024
/ 501(c)(3) ,
501(c)(4) ,
Affordable Care Act ,
Appeals ,
Chevron Deference ,
Health Care Providers ,
Insurance Industry ,
IRS ,
Medicare Advantage ,
Nonprofits ,
Tax Court ,
U.S. Treasury
With the 2024 election cycle underway, it is important for exempt organizations to understand and comply with relevant restrictions on political campaign activities to safeguard their tax-exempt status and avoid triggering...more
3/15/2024
/ 501(c)(3) ,
501(c)(4) ,
501(c)(6) ,
Excise Tax ,
Exempt Organizations ,
Federal Election Commission (FEC) ,
General Elections ,
IRS ,
Lobbying ,
Penalties ,
Political Campaigns ,
Political Debates ,
Social Welfare Organizations ,
Tax Exemptions ,
Voter Registration
As 2024 gets underway, the nonprofit sector will continue to face new challenges in addition to grappling with ongoing challenges that continue to impact the sector. Our interdisciplinary team, serving thousands of nonprofits...more
3/5/2024
/ 501(c)(3) ,
501(c)(4) ,
Artificial Intelligence ,
California Privacy Protection Agency (CPPA) ,
Compliance ,
Crowdfunding ,
Department of Labor (DOL) ,
Employees ,
Fair Labor Standards Act (FLSA) ,
Federal Trade Commission (FTC) ,
Fundraisers ,
Independent Contractors ,
Intellectual Property Protection ,
IRS ,
Liability ,
Machine Learning ,
NAICS ,
Nonprofits ,
Office of Foreign Assets Control (OFAC) ,
Privacy Laws ,
Ransomware ,
SNDAs ,
Tax Exemptions
The US Department of the Treasury (Treasury Department) and Internal Revenue Service (IRS) recently published proposed regulations under Section 4966 to provide additional guidance on several issues related to creating and...more
1/5/2024
/ Charitable Donations ,
Charitable Organizations ,
Compensation ,
Donor-Advised Funds (DAFs) ,
Excise Tax ,
Fund Managers ,
Internal Revenue Code (IRC) ,
IRS ,
Proposed Regulation ,
Taxable Distributions ,
U.S. Treasury
ArentFox Schiff’s clients report being inundated with notices from registered agents and other service providers to comply with the Corporate Transparency Act (CTA), a new law that will require many existing and newly formed...more
On September 14, 2022, The New York Times published an article detailing the Chouinard family’s transfer of the majority of their ownership interests in Patagonia to a 501(c)(4) nonprofit organization....more