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Charitable Organizations 501(c)(3) First Amendment

Holtzman Vogel Baran Torchinsky & Josefiak

IRS Enters into Consent Decree Limiting Application of Johnson Amendment; New Position Allows Churches to Endorse Candidates in...

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

McGlinchey Stafford

IRS Agrees That Political Speech Is Permitted in Houses of Worship

McGlinchey Stafford on

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

Davis Wright Tremaine LLP

Ban on Affirmative Action: Implications, Risks, and Strategies for the Charitable Sector

A pair of recent U.S. Supreme Court cases regarding college admissions standards has potentially wide-ranging implications for all nonprofit organizations that use race as a consideration in their programs. In Students for...more

Morgan Lewis

NY Attorney General Suspends Schedule B Collection in Response to US Supreme Court Decision

Morgan Lewis on

Charities registered in New York will no longer be required to submit Schedule B of IRS Form 990 to the New York Attorney General. Schedule B collection has been suspended as of July 30, 2021. On July 1, 2021, the US Supreme...more

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