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
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
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
The US Department of the Treasury (Treasury Department) and Internal Revenue Service (IRS) recently published proposed regulations under Section 4966 to provide additional guidance on several issues related to creating and...more
Donor advised funds (DAFs) are wildly popular with donors because they reduce the costs and administrative burdens of charitable grants and investing, thereby increasing amounts available for charitable giving. Since 2009,...more
On December 4, 2017, the Treasury Department and Internal Revenue Service (IRS) issued Notice 2017-73, new proposed guidance for donor advised funds (DAFs). The public has the opportunity to comment on the following proposed...more
The Internal Revenue Service (the “IRS”) has issued Notice 2017-73 (the “Notice”) which outlines approaches the Department of the Treasury (“Treasury”) and the IRS are considering with respect to the regulation of certain...more
Yesterday, Treasury and the Internal Revenue Service (IRS) finalized the regulations describing nine new program-related investment (PRI) examples that were first proposed on April 19, 2012. The final regulations incorporate...more
December Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The December § 7520 rate for use with estate planning techniques such as CRTs, CLTs,...more
On December 29, 2014, the Internal Revenue Service and the Department of Treasury issued final regulations on requirements described in Section 501(r) for charitable hospitals exempt from federal income tax under Section...more
On December 29, 2014, the Treasury Department and the IRS (collectively, the IRS) released final regulations under Internal Revenue Code Section 501(r) after taking into account comments received in response to proposed...more
The Internal Revenue Service (“IRS”) on December 30, 2013 issued a proposed revenue procedure that outlines steps to correct and disclose failures to meet the requirements of new section 501(r) of the Internal Revenue Code...more