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
Five Tax Traps for Business Lawyers Advising Nonprofit Organizations
Nonprofit Basics: Operating Foundation Rules
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
In a joint motion filed on July 7 in the U.S. District Court for the Eastern District of Texas, the Internal Revenue Service (IRS) stated that religious organizations may speak about political campaigns and candidates to...more
On July 7, 2025, in National Religious Broadcasters, et al. v. Billy Long, Commissioner of the Internal Revenue Services, et al., Docket no: 6:24-cv-00311-JCB (E.D. Texas) (“NRB”), the IRS entered into a consent decree in...more
The Internal Revenue Service has reached a settlement, subject to court approval, that would permit political speech in houses of worship. Background - Section 501(c)(3) of the Internal Revenue Code defines an organization...more
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
Welcome to EO Radio Show – Your Nonprofit Legal Resource. This Nonprofit Basics episode is the first of a three-part series on election-year activities of public charities and private foundations. In part 1, Cynthia Rowland...more
Although the 2022 midterm elections are still months away, planning and fundraising for the major parties’ 2024 conventions are already underway as cities compete to host the festivities. Last week, the Republican National...more
In 1954, Congress amended the tax code to prohibit 501(c)(3) organizations from engaging in political campaign activity. Under this provision, a section 501(c)(3) organization may not participate in or intervene in any...more
In a January 31, 2020 private letter ruling (PLR 202005020), the IRS ruled that where a Parent 501(c)(3) non-profit organization was providing administrative services to a for-profit Subsidiary, the Subsidiary’s creation and...more
On October 23, 2019, Governor Andrew M. Cuomo, signed legislation incorporating the federal Johnson Amendment into New York law. As previously described, the Johnson Amendment denies tax-exempt status under section 501(c)(3)...more
This January 2019 edition of A Guide to Political and Lobbying Activities (the “Guide”) includes updates to reflect an increased scrutiny of representation of foreign governments, corporations, and other entities in the...more
On November 16, the House of Representatives passed an amended version of H.R. 1, the “Tax Cuts and Jobs Act,” by a vote of 227-205 (the “House Bill”). On November 20, 2017, the Senate Finance Committee released the Senate’s...more
On November 2, 2017, House Ways and Means Committee Chairman Kevin Brady (R-TX) introduced H.R. 1, the “Tax Cuts and Jobs Act” (the “Initial House Bill”). Our previous alert discussed the possible impact of certain provisions...more
Recently, President Trump signed his Executive Order “Promoting Free Speech and Religious Liberty.” It directs the Secretary of the Treasury to exercise discretion to avoid taking any adverse action against an individual,...more
Earlier last week we reported on proposed bills regarding the repeal or modification of the “Johnson Amendment” which established the absolute prohibition on political campaign activity by 501(c)(3) charitable organizations. ...more
During his presidential campaign, President Trump promised to repeal the “Johnson Amendment” which established the absolute prohibition on political campaign activity by 501(c)(3) charitable organizations. ...more
Recent demonstrations highlight a significant passion for expressing dissent and opposition to the Trump administration and its public policy positions. Given the dramatic increase in queries we have received from our clients...more
While speaking at the National Prayer Breakfast on February 2, 2017, President Trump reaffirmed his commitment to repeal the law that restricts organizations that are tax exempt under Section 501(c)(3) of the Internal Revenue...more
In the twelve days since his inauguration, President Donald Trump has issued a flurry of executive orders relating to, among other things, the proposed repeal of the Affordable Care Act, the construction of oil pipelines, the...more
A Brief Case Study: Your nonprofit’s founder sends out an email in their official capacity to all of its members urging the them to vote for or against a political candidate or for or against a local proposition. It may...more
Recently, we wrote about the absolute prohibition on political campaign activity by 501(c)(3) charitable organizations, and the importance of managing the use of social media to avoid violating these rules. This prohibition...more
The 2016 U.S. presidential campaign has reached a fevered pitch, with a little over a month remaining before Election Day. After Monday’s debate between Hillary Clinton and Donald Trump, the stakes are high and the American...more
Governor Cuomo recently signed into law the highly anticipated "Ethics Reform Plan." The new law amended or added statutory provisions in four primary areas: (1) lobbying source of funding disclosures; (2) disclosures by tax...more
Late last week, New York Governor Andrew Cuomo and State legislative leaders announced agreement on a broad set of ethics and campaign-finance reforms focused on increased disclosure, transparency, and public trust....more
Private Foundation Rules to Remember - Private foundations must follow a variety of rules to avoid the imposition of potentially onerous penalty taxes on the foundation and its related parties...more