Political Speech in the Workplace: What Nonprofit Leaders Need To Know
Nonprofit Basics: Grant Agreement Best Practices
REFRESH Nonprofit Basics: Setting up a New Charity for Disaster Relief
Nonprofit Quick Tip: State Filings in Maryland and Pennsylvania
REFRESH Five Tax Traps for Business Lawyers Advising Nonprofit Organizations
Nonprofit Quick Tip: State Filings in Virginia and West Virginia
REFRESH Steps for Launching a New Charitable Corporation
Nonprofit Basics: IRS 10-Course Charity Workshop
Nonprofit Basics: Unrelated Business Income Tax: Debt Financed Income - Part 3
Nonprofit Basics: Unrelated Business Income Tax: Modifications and Exceptions - Part 2
Nonprofit Basics: Unrelated Business Income Tax: Basic Rules for Charities - Part 1
Somos ’24 More Than Before: Conference Recap with DHC's Sean Crowley & Bianca Rajpersaud
REFRESH Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity
Nonprofit Quick Tip: State Filings in North Carolina and South Carolina
REFRESH Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities - Private Foundation Advocacy
REFRESH Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities - Legislative Lobbying and Advocacy Rules for Public Charities
REFRESH Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities - Candidate Campaign Intervention
In the Weeds With New Supporting Organization Regulations
Nonprofit Quick Tip: State Filings in Alaska and Hawaii
Under Section 508 of the Internal Revenue Code, churches, their integrated auxiliaries, and conventions or associations of churches are not required to apply for recognition as a tax-exempt organization under Section...more
On July 25, 2025, the U.S. Court of Appeals for the Eighth Circuit affirmed the District Court decision holding that the Mayo Clinic is entitled to an $11.5 million refund of certain unrelated business income taxes imposed on...more
President Donald Trump signed a massive budget bill last month – the “One Big Beautiful Bill Act” (OBBBA) – and it significantly impacts non-profits and tax-exempt organizations. While some of the new changes may be...more
Introduction The One Big Beautiful Bill Act (Act) establishes a new federal tax credit for individual donations to Scholarship Granting Organizations (SGOs) serving U.S. elementary and secondary school students....more
Discussions of the tax-exempt status of universities, nonprofit advocacy groups and other Section 501(c)(3) organizations frequently have been in the news lately. The IRS revocation of a Section 501(c)(3) organization's...more
When borrowing for capital projects, 501(c)(3) borrowers often have various options to achieve their financing goals. Traditional financing through a bank or engaging in specific capital campaign fundraising efforts are...more
Executive orders, federal funding cuts, and suspended processing of tax-exempt status applications are among the changes affecting nonprofits. ...more
Few provisions of the Code have a single, clear meaning that leaves no room for interpretation. Even many of those that, on the surface, appear fairly straightforward, are usually open to alternative “understandings.”...more
The April 2025 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5.00%, which is 0.40% less than the March 2025 rate. The April applicable federal rate (“AFR”) for use with a...more
Like any for-profit company, nonprofit organizations want to attract and retain high caliber executives to achieve and further their missions. To accomplish this, a nonprofit organization may have to offer a particularly...more
One of the principal drivers of 403(b) Plans for governmental agencies is that when they are combined with a governmental 457(b) Plan, employees eligible for both plans may “double dip.” This is a common scenario for...more
In today's EO Radio Show episode, Cynthia Rowland reports on the IRS' recent promotion of a free 10-course workshop on basic topics for individuals interested in learning about tax-exempt organizations described in Internal...more
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
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 108 is the second in a series of technical episodes describing the basic principles of the tax on unrelated business income generated...more
House Bill 9495 (H.R. 9495), a bill passed during the 118th Congress, is legislation worth watching for non-profits and other aid organizations. H.R. 9495 passed the House on November 21, 2024, and if passed during the new...more
In the wake of the Los Angeles wildfires that have destroyed tens of thousands of acres and leveled entire communities, there is a significant and growing need for funding recovery, rebuilding, and resiliency efforts. The...more
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 107 is the first in a series of technical episodes describing the basic principles of the tax on unrelated business income generated...more
Under the Internal Revenue Code (the “Code”), all organizations described in section 501(c)(3) are considered private foundations, unless one of four exceptions set forth in section 509 apply. Section 509(a)(3) is an...more
The Tax Exempt & Government Entities Division (TE/GE) of the Internal Revenue Service (IRS) recently published a program letter outlining the Division’s priorities in fiscal year 2025. The Division lists “tax-exempt...more
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of July 15, 2024 – July 19, 2024. ...more
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of July 8, 2024 – July 12, 2024. ...more
The Virginia General Assembly concluded its 2024 legislative session in March which included changes to Alcoholic Beverage Control (ABC) law and some changes to tobacco, vaping and electronic cigarette regulation. These...more
El 4/18/24, FinCEN actualizó sus preguntas frecuentes (“FAQs”) sobre reportes de beneficiarios finales e incluyó por primera vez información sobre las “HOAs” (“Home Owners Associations”). FinCEN confirma en esta actualización...more
On 4/18/24, FinCEN updated its Beneficial Ownership Reporting FAQs and included for the first time information regarding HOAs (Home Owners Associations). FinCEN confirms in this update that HOAs are reporting companies under...more