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ArentFox Schiff

House Advances Tax Legislation: Implications for Tax-Exempt Organizations

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Last week, the US House of Representatives passed H.R. 1, the “One Big Beautiful Bill Act.” This alert highlights the provisions in the Bill that could impact tax-exempt organizations....more

Fox Rothschild LLP

One Big Beautiful Bill: What It Means to Nonprofits

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President Trump’s proposed One Big Beautiful Bill, which the House of Representatives passed last week, contains several provisions applicable to nonprofit organizations and their donors. While the Senate could still revise...more

Rivkin Radler LLP

Business Owner Borrows from Their Private Foundation – A Different Form of “For Profit Philanthropy”?

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Many successful business owners attribute some part of their success to their community. For some of these owners, it is not enough to simply acknowledge this “debt”; they feel an obligation to share some of their financial...more

Farella Braun + Martel LLP

Nonprofit Basics: International Grantmaking Part 3 -Special Rules for Private Foundations

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today's episode is the third in a series of several critical compliance topics relevant to international grantmaking by U.S. public charities...more

Farella Braun + Martel LLP

Nonprofit Basics: International Grantmaking – Part 2 Income Tax Withholding Rules

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Today's episode is the second in a three-part series addressing several critical compliance topics relevant to international grantmaking by U.S. public charities and...more

Farella Braun + Martel LLP

Nonprofit Basics: International Grant Making - Part 1 Overview and Antiterrorism Rules

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today's episode introduces several critical compliance topics relevant to international grantmaking by U.S. public charities and private...more

Farella Braun + Martel LLP

REFRESH Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the fourth "refresh" of several original episodes published in the summer of 2022. As we near the end of summer, it's a good time to...more

Farella Braun + Martel LLP

REFRESH: Loot and Private Foundation Rules – Part 1

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In this episode, I'm happy to refresh EO Radio Show episode 21, the first of our two episodes exploring private foundation rules using the Apple TV+ series Loot,...more

Farella Braun + Martel LLP

Nonprofit Basics: Scholarship Grant Program IRS Approval Requirements

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In this episode, Cynthia Rowland focuses on IRC Section 4945(g), which provides an exception for grants to individuals so that the penalty taxes for such grants won’t...more

Farella Braun + Martel LLP

In the Weeds With New Supporting Organization Regulations

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today’s episode discusses highly technical Supporting Organization rules for public charity qualifications for charitable organizations. Last...more

Miller Nash LLP

An Athlete's Guide to Philanthropy, Nonprofit Organizations, and Community Impact: International Operations of U.S. Charities...

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The world is increasingly a global community, and this phenomenon is equally visible in sports as in the business and social arenas. With professional sports leagues spanning national borders in Major League Baseball, the...more

Miller Nash LLP

An Athlete's Guide to Philanthropy, Nonprofit Organizations, and Community Impact: Philanthropy 101—Options for Giving (Part 1 of...

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A fundamental principle of sports competition is bringing your best self to the playing field. That principle applies equally to life outside of sports, and although Charles Barkley famously declared himself to be no role...more

Lathrop GPM

Leveraging Institutional Capital Assets to Meet the Moment

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Hoping to alleviate the immense damage to vulnerable communities inflicted by COVID-19 and racial inequities that have drawn the spotlight over the past year, foundations and other charitable institutions are digging deeper...more

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