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2025 ESG + Sustainability Predictions

In 2024, challenges to environmental, social, and governance (ESG) and sustainability initiatives in the United States proliferated internationally. This proved true, even as Europe promoted additional ESG and climate/social...more

IRS Rules That Impact Investment Fund Is Not Charitable Activity

Over the last decade, impact investing has become a significant focus of many nonprofits, just as it has captured the attention of investors who care about social benefit or environmental results as much as financial results....more

New Clarity on Opportunity Zone Funds as Proposed Regulations Are Issued

The recently enacted Tax Cuts and Jobs Act provided for a new set of provisions designed to incentivize long-term investment in certain low-income areas nominated by states and designated by the Treasury Department...more

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