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Understanding the Proposed IRS Settlement Regarding the Johnson Amendment and Churches’ Political Speech Rights

To settle a case challenging the Johnson Amendment, the IRS has proposed to allow at least two churches to endorse candidates from the pulpit. This proposal has received widespread attention, but many questions remain...more

The Corporate Transparency Act and Tax-Exempt Organizations

Beginning January 1, 2024, many types of legal entities must report information regarding their “beneficial owners” and certain other information (collectively, “BOI”) to the Financial Crimes Enforcement Network (“FinCEN”)....more

How Charities Can Provide Down-Payment Assistance to First-Time Homebuyers

Anyone currently trying to buy a home in the United States is keenly aware of the low inventory of available homes and record-high prices. The current home-buying environment is especially challenging for low-income,...more

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