By Elizabeth Manchester and Kelley O’Donnell On July 29, 2025, U.S. Attorney General Pam Bondi issued a sweeping memorandum titled “Guidance for Recipients of Federal Funding Regarding Unlawful Discrimination,” which...more
8/11/2025
/ Affirmative Action ,
Anti-Discrimination Policies ,
Civil Rights Act ,
Department of Justice (DOJ) ,
Diversity and Inclusion Standards (D&I) ,
Educational Institutions ,
Enforcement Actions ,
Federal Funding ,
New Guidance ,
Scholarships ,
Title VI
The proposed One Big Beautiful Bill Act (OBBBA) introduces sweeping tax changes that will significantly impact nonprofit organizations. While the bill aims to encourage charitable giving through a new universal deduction...more
On June 26, 2025, Rhode Island enacted Bill 579 SUB A, Chapter 41, establishing new compliance and reporting requirements for nonprofit organizations operating within the state. Aimed at enhancing transparency and...more
Rhode Island nonprofits holding sales tax exemption certificates are reminded to file their renewal applications before the upcoming deadlines to maintain their tax-exempt status and comply with updated requirements. Sales...more
A new lawsuit will test the legality of grant programs of the U.S. Department of Education for colleges and universities, charging that these programs unlawfully discriminate based on race or ethnicity....more
In a decision on Friday, March 14, 2025, a panel of the Fourth Circuit Court of Appeals issued a stay pending appeal in a legal challenge to a pair of President Trump’s executive orders which promulgated new policy directives...more
On February 21, 2025, the United States District Court for the District of Maryland issued a nationwide preliminary injunction in the case of National Association of Diversity Officers in Higher Education et al. v. Trump et...more
On Monday January 27th, the White House’s Office of Management and Budget (OMB) issued a memorandum instituting a pause on federal grant and loan programs. This memo quickly became the subject of litigation, further guidance...more
The American Alliance for Equal Rights (AAER) filed suit against McDonald’s in federal court over the corporation’s scholarship program for high school students of Hispanic and Latino descent, the Hispanic American Commitment...more
OpenAI, an artificial intelligence research nonprofit, has recently garnered media attention for considering a restructuring strategy involving the formation of a taxable subsidiary....more
The Massachusetts legislature and Governor Healey recently passed into law An Act Relative to Strengthening Massachusetts’ Economic Leadership (the “Act”). The Act provides significant changes in the nonprofit space which...more
Challenges to Race-based Initiatives Continue: Fearless Fund Settles Yearlong Suit with the American Alliance for Equal Rights, Ending the Strivers Grant Contest for Women of Color Business Owners - Fearless Fund is a venture...more
In Connelly vs. United States (602 U.S. 257, June 6, 2024), the Supreme Court unanimously ruled that in a redemption of a deceased shareholder’s shares of stock, the corporation’s fair market value should include the proceeds...more
Under the Inflation Reduction Act (IRA), nonprofit entities, including nonprofit independent schools, are now eligible to receive payment in lieu of tax credits for solar photovoltaic (PV) systems. This extension of the IRA...more
For many charitable institutions, accepting gifts subject to certain donor-imposed restrictions is in the normal course of business. While these restricted funds are quite common, their usefulness can occasionally become...more
On March 5, 2024, the U.S. Department of Education (the “Department”) announced that Liberty University (“Liberty”) has agreed to pay a fine of $14 million for material and ongoing violations of the federal Clery Act. This...more
4/2/2024
/ Clery Act ,
Colleges ,
Department of Education ,
Educational Institutions ,
Federal Funding ,
Fines ,
FSA ,
Investigations ,
Reporting Requirements ,
Sexual Assault ,
Universities
Beginning on January 1, 2024, the vast majority of new and existing business entities will become subject to beneficial ownership information reporting requirements under the Corporate Transparency Act and its related rules...more
Donors with ownership interests in privately held companies (i.e., limited liability companies, corporations, partnerships) have the ability to utilize the interest to make a charitable gift. This strategy becomes...more
8/11/2023
/ 501(c)(3) ,
Capital Gains Tax ,
Charitable Donations ,
Donors ,
Gifts ,
Income Taxes ,
Ownership Interest ,
Privately Held Corporations ,
Public Charities ,
Tax Deductions ,
Tax Planning ,
Tax Returns
The U.S. Department of Education launched a civil rights investigation into Harvard University’s (“Harvard”) use of legacy and donor admissions preferences, following the United States Supreme Court’s recent decision to...more
On June 29, 2023, the Supreme Court of the United States determined the constitutionality of the race-based admissions policies employed by Harvard College and the University of North Carolina in the landmark cases Students...more
7/10/2023
/ Affirmative Action ,
College Admissions ,
Colleges ,
Diversity ,
Equal Protection ,
Fourteenth Amendment ,
Race Discrimination ,
SCOTUS ,
Students for Fair Admissions v Harvard College ,
Students for Fair Admissions v University of North Carolina ,
Universities
In 2021, the National Collegiate Athletic Association (“NCAA”) adopted a policy that permitted student athletes to be compensated for the use of their name, image, and likeness (“NIL”). Since then, organizations have been...more
As the Supreme Court prepares to rule on two landmark affirmative action cases (Students for Fair Admissions Inc. v. President and Fellows of Harvard College and Students for Fair Admissions Inc. v. University of North...more
President Biden recently signed into law the Secure 2.0 Act of 2022. The Act contains, in part, an expansion of the rules for qualified charitable distributions. A qualified charitable distribution (“QCD”) is a direct...more
Whether you run a nonprofit or serve on the Board, you have a responsibility to make sure the organization is both in compliance to weather the storm and take advantage of growth opportunities. There never seems to be enough...more
12/7/2022
/ Annual Filings ,
Audits ,
Best Practices ,
Board of Directors ,
Collateralized Debt Obligations ,
Compliance ,
Conflicts of Interest ,
Disclosure Requirements ,
Employment Policies ,
Executive Compensation ,
Grants ,
Insurance Industry ,
Investment ,
Liability ,
Nonprofits ,
Policies and Procedures ,
Sick Leave ,
Whistleblower Protection Policies
With Giving Tuesday around the corner, nonprofit organizations should continue to communicate to its donor base the diverse ways to make a charitable gift.
An IRA owner who is over the age of 70 ½ may have money...more