Insights on Planned Giving From the BNY Annual Charitable Giving Report for 2024
REFRESH Five Tax Traps for Business Lawyers Advising Nonprofit Organizations
Charitable Split-Interest Trust Planning With Dale Schroeder and Anneke Niemira - Part One
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 Quick Tip: State Filings in Illinois and Indiana
REFRESH Nonprofit Basics: Year-End Thoughts and New Year To-Do List
Nonprofit Quick Tip: State Filings in Michigan and Ohio
Somos ’24 More Than Before: Conference Recap with DHC's Sean Crowley & Bianca Rajpersaud
Nonprofit Basics: International Grantmaking Part 3 -Special Rules for Private Foundations
Nonprofit Basics: International Grantmaking – Part 2 Income Tax Withholding Rules
A Q&A With Exempt Organization Lawyer and EO Radio Show Host Cynthia Rowland
Nonprofit Basics: International Grant Making - Part 1 Overview and Antiterrorism Rules
Ask a Certified Fraud Examiner Q&A - Part 4
Nonprofit Quick Tip: Corporate Filings in Washington, D.C.
Fraud Risks at Nonprofit Organizations - Part 1
Nonprofit Quick Tip: State Filings in Colorado and Wyoming
REFRESH Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity
The Handbook for Directors of Nonprofit Corporations in the United States summarizes the duties of directors of nonprofit corporations, provides general background information regarding selected available federal tax...more
Perhaps a friend or business colleague has just contacted you to ask you to join a nonprofit board. You feel honored and excited to receive the invitation, and you have heard of this organization and believe that it has a...more
Some administered charitable gifts may qualify as “charitable trusts” under the Uniform Trust Code (UTC) and as “institutional funds” under the Uniform Prudent Management of Institutional Funds Act (UPMIFA). An “institutional...more
Minnesota AG Keith Ellison filed 23 lawsuits seeking to shut down nonprofit corporations that allegedly defrauded the Federal Child Nutrition Program by falsely claiming to serve meals to children in need while pocketing the...more
According to the National Council of Nonprofits, there more than 1.4 million 501(c)(3) charitable nonprofits in the United States alone. This nonprofit sector is a vital part of our national and local infrastructure,...more
California AG Rob Bonta reached a settlement with defunct San Francisco nonprofit ZeroDivide and its directors and officers (collectively, “ZeroDivide”) to resolve allegations that it misspent donations in violation of...more
DIRECTORS AS VENDORS - A new controversy at a large health system highlights the legal and reputational challenges that can arise when directors sell services to the organizations they serve as fiduciaries. According to...more
The Donald J. Trump Foundation, a private foundation incorporated in 1987, was formed “exclusively for charitable, religious, scientific, literary or educational purposes”, and as stated in the Certificate of Incorporation,...more
New Decision Affects D&O Liability - A recent federal bankruptcy court decision addresses important principles of fiduciary conduct (and the benefits of a state exculpatory statute) in the context of a financially...more
Those responsible for managing a private foundation’s investment assets may not always understand the unique fiduciary and tax constraints imposed on private foundations and their managers by both state and federal law....more