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Disclosure Requirements Nonprofits

Whiteford

Client Alert: Mid-Year Changes to Idaho and Kentucky Lobbying Laws; Changes in Montana and Oklahoma Coming Later this Fall

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Idaho Governor Brad Little signed HB 398 in April, which contains several notable changes, particularly for nonprofits and organizations engaged in grassroots or grasstops efforts in Idaho. First, there is now a definition...more

Freeman Law

Texas Raffles – Summary of the Texas Charitable Raffle Enabling Act

Freeman Law on

Executive Summary of the Texas Charitable Raffle Enabling Act - Chapter 2002, Texas Occupations Code, Tex. Occ. Code §§ 2002.001-.058 - Overview of the Texas Charitable Raffle Enabling Act (the “Act”). Section...more

Sheppard Mullin Richter & Hampton LLP

Vermont Enacts Law Prohibiting Medical Debt Reporting and Funding Debt Relief Initiative

On May 16, Vermont Governor Phil Scott signed into law S. 27, a medical debt relief measure that prohibits the inclusion of medical debt on consumer credit reports and establishes a state-funded initiative to abolish...more

Freeman Law

Texas Nonprofit Corporations | Are Corporate Records Available for Inspection?

Freeman Law on

This Freeman Law blog provides an overview for the Texas nonprofit corporation to understand its obligations relating to the maintenance of books and records under Texas law and as to when, and under what circumstances, those...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

DOJ Moves to Challenge Illinois Nonprofit Board Disclosure Law

The U.S. Department of Justice (DOJ) has been granted judicial leave to intervene in the American Alliance for Equal Rights’ (AAER) suit against the State of Illinois challenging the state’s diversity, equity, and inclusion...more

Tonkon Torp LLP

Oregon HOAs Should Continue to Prepare for Compliance with Corporate Transparency Act

Tonkon Torp LLP on

The Corporate Transparency Act (CTA), enacted to combat financial crimes, requires certain entities to report beneficial ownership information (BOI) to the Financial Crimes Enforcement Network (FinCEN). While legal challenges...more

Bond Schoeneck & King PLLC

Most LLC Subsidiaries of Nonprofits Exempt From New York’s LLC Transparency Act, but Exemption is NOT Automatic

Quick Overview: The New York LLC Transparency Act (NYLTA) is a new law requiring limited liability companies (LLCs) to annually disclose detailed information about their owners to the Department of State. Most LLCs that are...more

Ballard Spahr LLP

DOJ Upends FARA Regulations With New Notice of Proposed Rulemaking

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The U.S. Department of Justice (DOJ) published its long-awaited Notice of Proposed Rulemaking (NPRM) on January 2, 2025, amending decades-old regulations issued under the Foreign Agents Registration Act of 1938 (FARA) and...more

Morrison & Foerster LLP

DOJ Proposes Significant Changes to FARA’s Regulations

For the first time in nearly 30 years, the U.S. Department of Justice (DOJ) proposes to materially revise the Foreign Agents Registration Act (FARA). On December 19, 2024, DOJ issued a Notice of Proposed Rulemaking (NPRM)...more

Lathrop GPM

Regulators Examining Interested Party Transactions in Healthcare and in other Nonprofits

Lathrop GPM on

State attorneys general, the IRS, and other regulators are focused on “interested party” (conflict-of-interest) transactions in the healthcare and nonprofit sectors. While these transactions are generally permissible and may...more

Farella Braun + Martel LLP

California Regulation of Charitable Fundraising Platforms Part 2 - Reporting Due Diligence, Recordkeeping, and Disclosure Rules

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 77 covers the provisions of California’s Charitable Fundraising Platforms law (Gov. Code, § 12599.9) relevant to all covered charitable fundraisers and...more

Venable LLP

Tennessee and Utah Amend Charitable Solicitation Laws: New Filing, Disclosure, and Other Obligations Affect Fundraising Compliance...

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Tennessee and Utah have revised the scope of their charitable fundraising laws. These changes will affect how and what nonprofit organizations registered to solicit in those states must disclose to state charity regulators....more

Patterson Belknap Webb & Tyler LLP

January 2024 Legislative Round Up

Recent bills in the U.S. House of Representatives and Senate demonstrate legislators’ concerns about several issues related to nonprofits, including: (1) admissions practices at institutions of higher education; (2)...more

Holtzman Vogel Baran Torchinsky & Josefiak

U.S. Supreme Court Issues New Code of Conduct Codifying Ethics Rules and Practices

On November 13, 2023, the U.S. Supreme Court published a Code of Conduct that codifies the ethics rules and principles governing the conduct of Justices and their staff. The Code consists of five Judicial Canons that draw...more

Farella Braun + Martel LLP

What Nonprofit Leaders Need To Know About the Corporate Transparency Act

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today on EO Radio Show, we are discussing a new law that will have implications for many nonprofit organizations, especially those with...more

ArentFox Schiff

ArentFox Schiff Issues the First Global Definitive Legal Guide for Industries Navigating AI

ArentFox Schiff on

Artificial intelligence promises to transform the way we live and work and its impact will undoubtedly stretch to every business sector across the globe. This next generation of technology brings exciting possibilities and...more

Venable LLP

New FCC Robocall Rules for Nonprofit and Political Calls Begin July 20, 2023

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Effective July 20, 2023, nonprofit organizations and others making non-commercial calls using an artificial or prerecorded voice (known as robocalls) to residential lines may make no more than three such calls to a particular...more

Farella Braun + Martel LLP

Nonprofit Basics: Best Practices for Approving Insider Compensation Decisions

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This episode is the third in a series discussing insider transactions by exempt organizations. In this episode, Cynthia Rowland looks closely at best practices for...more

Venable LLP

New Jersey Overhauls Pay-to-Play and Other Campaign Finance Laws

Venable LLP on

New Jersey has overhauled its pay-to-play and campaign finance laws, dramatically changing the rules for government contractors, nonprofits, and individual donors. The passage of the Elections Transparency Act has been...more

Morgan Lewis

Recent ESG Developments: What Nonprofits Should Know

Morgan Lewis on

While none of the recent environmental, social, and governance (ESG) developments with respect to organizations under some sort of regulatory oversight—including public companies and retirement plans—is directly relevant to...more

Partridge Snow & Hahn LLP

Nonprofit Compliance and Best Practices "To Do" List

Whether you run a nonprofit or serve on the Board, you have a responsibility to make sure the organization is both in compliance to weather the storm and take advantage of growth opportunities. There never seems to be enough...more

ArentFox Schiff

IRS Loosens, and Tightens, Disclosure of Nonprofit Taxpayer Information

ArentFox Schiff on

On August 16, 2022, the Internal Revenue Service issued a final regulation on its ability to provide state governments with information regarding organizations seeking to become exempt and those already exempt from federal...more

Wiley Rein LLP

FEC Emergency Rule Affirms Greater Donor Disclosure Requirements for Nonprofits, But Leaves Unanswered Questions

Wiley Rein LLP on

On June 8, 2022, the Federal Election Commission (FEC or Commission) approved an interim final rule affirming greater disclosure by nonprofits and others making independent expenditures in federal elections....more

Morrison & Foerster LLP

The Other Shoe Drops: The California DFPI Issues Proposed UDAAP Regulations for Providers of Commercial Financing to Small...

Two weeks after the issuance of its commercial financing disclosure regulations, the California Department of Financial Protection and Innovation issued a Notice of Proposed Action with draft regulations that would (1) expand...more

Fox Rothschild LLP

Don't Forget: For Most Nonprofits, the May 16 Tax Deadline Should Prompt a ‘Start of the Year’ Review

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The IRS Form 990/990-PF deadline is fast approaching for most nonprofit organizations. This deadline should also prompt nonprofits to engage in a start-of-the-year review of its state filings, insurance coverage, donor...more

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