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Compliance 501(c)(3)

Compliance programs typically refer to formalized institutional procedures within corporations and organizations to detect, prevent and respond to indvidual and widespread instances of regulatory violations. ... more +
Compliance programs typically refer to formalized institutional procedures within corporations and organizations to detect, prevent and respond to indvidual and widespread instances of regulatory violations.  In response to many corporate scandals evidencing rampant unethical business practices, many nations, including the United States, began passing strict regulatory frameworks aimed at curbing these abuses. Notable pieces of legislation in this area include the U.S. Foreign Corrupt Practices Act (FCPA), Sarbanes-Oxley (SOX), and the U.K. Bribery Act, to name a few. The foregoing statutes and the severe penalties often associated with them form the basis of many modern institutional compliance programs. less -
Whiteford

Client Alert: No CCF! No Federal Funding! How Do We Raise Funds Now? – Avoiding Legal Pitfalls When Beginning New Fundraising...

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Nonprofits are experiencing funding challenges and scrambling to fund their missions. While termination of nonprofits’ federal funding has garnered a lot of attention recently, yet another funding challenge arose this week....more

Whiteford

Client Alert: Nonprofits and New Foreign Influence Registration and Reporting Schemes: A Growing Trend with Broad Applicability

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Florida’s recent amendments to its Charitable Solicitation Act are getting a lot of attention – and for good reason – charitable fundraising just got even harder. But Florida’s efforts to combat foreign influence should...more

Husch Blackwell LLP

Ten Tips for Keeping Your Faith Community Out of Legal Trouble - UPDATED July 2025

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Guidance for churches, dioceses, synagogues, mosques, and other faith communities to avoid exposure to common legal liabilities. Faith communities face many legal challenges common to for-profit businesses, along with a...more

Foster Swift Collins & Smith

TEO Tax Update: New Credit for SGO Contributions

Introduction The One Big Beautiful Bill Act (Act) establishes a new federal tax credit for individual donations to Scholarship Granting Organizations (SGOs) serving U.S. elementary and secondary school students....more

White & Case LLP

Tax-Exempt Organizations Should Prepare Now For An IRS Tax Audit

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It is an uncertain time to be a tax-exempt public charity or private foundation. The federal government has recently scrutinized certain tax-exempt organizations (see here), and draft congressional legislation proposed a tax...more

Farella Braun + Martel LLP

REFRESH Five Tax Traps for Business Lawyers Advising Nonprofit Organizations

Welcome to EO Radio Show – Your Nonprofit Legal Resource. Many nonprofits today are worried about recent federal actions that may bring governmental scrutiny to their stated charitable mission and activities, such as audits,...more

McDermott Will & Schulte

Executive Order Implications for 501(c)(3) Status

Media reports about the Trump administration’s desire to revoke the tax-exempt status of prominent charitable organizations recently jolted the United States’s nonprofit community with anxiety over the impact potential...more

Best Best & Krieger LLP

403(B) Plan Employer Eligibility Failures

One of the principal drivers of 403(b) Plans for governmental agencies is that when they are combined with a governmental 457(b) Plan, employees eligible for both plans may “double dip.” This is a common scenario for...more

ArentFox Schiff

Proposed Legislation Targets Nonprofits Supporting Immigrant Communities

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Proposed legislation introduced in the US Senate last week would deny tax-exempt status to certain organizations that support undocumented immigrants. The legislation would change the eligibility requirements for 501(c)(3)...more

Buchalter

What The H-1B Modernization Rule Means For Employers And Employees

Buchalter on

The U.S. Department of Homeland Security (USDHS) published a final rule regarding significant changes to the H-1 B program in the Federal Register on December 17, 2024. This article examines these changes and ends with...more

Lathrop GPM

Wellness Check for Your Family Foundation

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One of the best things that a family foundation’s governing board can do is embark on a “Wellness Check” of the foundation. A Wellness Check is a review of the foundation’s compliance with state and federal law, filings, key...more

Holtzman Vogel Baran Torchinsky & Josefiak

In Compliance - Holtzman Vogel's September 2024 Round-Up

FEC Advisory Opinion Approves Federal Candidate Request to Add Super PAC to Joint Fundraising Committee - In Advisory Opinion 2024-07, the FEC approved a request made by Team Graham, the principal campaign committee of...more

Chambliss, Bahner & Stophel, P.C.

Important Tax Compliance Update for Church Operations: New State Ruling Impacts Lodging and Food Services

Prior to this opinion, you might have assumed that funds your church charged for providing food, beverages, or lodging related to a religious activity were tax-exempt and not liable for state sales tax. We are writing to...more

Venable LLP

Political Giving: A Primer for High-Net-Worth Individuals and Family Offices

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For many years, supporters of a candidate or a cause simply wrote a check and asked friends and colleagues to do the same. But the opportunities to influence elections and public policy have evolved significantly, allowing...more

Venable LLP

Title IX and Tax-Exempt Status: Fourth Circuit Holds That 501(c)(3) Status Is Not Federal Financial Assistance

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In 2022, and as previously discussed here, two separate federal district courts each held that an independent school's status as a 501(c)(3) tax-exempt organization is considered a school's receipt of federal financial...more

ArentFox Schiff

10 Legal Issues for Nonprofit and Association Leadership in 2024

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As 2024 gets underway, the nonprofit sector will continue to face new challenges in addition to grappling with ongoing challenges that continue to impact the sector. Our interdisciplinary team, serving thousands of nonprofits...more

ArentFox Schiff

Congress to Examine Political Activities of Nonprofits

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The US Congress has announced it will be conducting hearings on whether tax-exempt entities are abiding by existing laws that regulate the amount of partisan activity they may engage in — and whether foreign money is being...more

Hinshaw & Culbertson LLP

Main Street Lending Program Expanded for Nonprofit Organizations

The Main Street Lending Program has been modified by the Federal Reserve Board (Board) to provide new access to credit for nonprofit organizations such as educational institutions, hospitals, and social service organizations....more

Farella Braun + Martel LLP

Nonprofits and the California Consumer Privacy Act

The new California Consumer Privacy Act of 2018 (CCPA) will come into effect January 1, 2020. In most situations, nonprofits won’t be subject to the law—but in some cases they necessarily will be and/or will otherwise need to...more

Farella Braun + Martel LLP

Europe’s New Data Law Went Into Effect on May 25 – Is Your Nonprofit GDPR Compliant?

Does your organization collect personal data such as names, email addresses or other personally identifying information as part of its activities, or contract with a third party to do so? If not, then it may be possible that...more

NAVEX

ISO 37001: Answers to the 5 Questions We’ve Heard Most About the Standard

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It’s been a month since ISO 37001 was published and there are some questions we have heard percolating in the compliance world about what this means. These are the questions we’ve been hearing the most...more

Partridge Snow & Hahn LLP

Nonprofit “To Do List” for 2013

Whether you run a nonprofit or serve on the board, you have a responsibility to make sure your organization is both in compliance and in shape to weather any storm or to take advantage of growth opportunities. But with...more

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