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Farella Braun + Martel LLP

REFRESH Nonprofit Basics: Setting up a New Charity for Disaster Relief

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this episode is a “refresh” of Episode 10. It provides a checklist of considerations when organizing a new charity to provide relief in the...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

Miller Canfield

One Big Beautiful Bill Effect on Schools

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The One Big Beautiful Bill (OBBB) includes some provisions relevant to private schools and donors who support K-12 education. The bill passed on July 3 and is expected to be signed by President Donald Trump by July 4. ...more

Morgan Lewis

Crypto Donations: The State of Play, Opportunities, Regulations, and Tax Treatment in the EU and France

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More than 1,300 global nonprofit organizations are now embracing cryptocurrency donations, demonstrating how easy it is for charities to take advantage of new payment methods to collect funds. As of early 2025, 10% of...more

Holland & Knight LLP

Nonprofits Registered to Solicit in Florida Must Now Consider the Source of Donations

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Following the 2025 regular legislative session, Florida has enacted new limitations impacting persons from "foreign countries of concern" and nonprofits registered to solicit donations in Florida. Effective July 1, 2025,...more

Proskauer - Proskauer For Good

Transforming Lives in LA County

Our long-standing, non-profit partner, The People Concern, is one of Los Angeles County’s largest social services agencies, providing a wide array of wrap around services for those with nowhere else to turn, including mental...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

Bond Schoeneck & King PLLC

Service of Donated Alcohol by Not-for-Profit Entities and Institutions of Higher Education

Not-for-profit entities and institutions of higher education may hold liquor licenses for their facilities. They may also be involved in catering events where alcohol is served on and off their premises. In connection with...more

McDermott Will & Emery

How Employers Can Aid Employees Impacted by the Los Angeles Wildfires

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Over the past two weeks, wildfires have caused substantial loss and damage to homes and communities in Los Angeles, California, and the surrounding areas. In the wake of such devastation, employers may seek opportunities to...more

Shipman & Goodwin LLP

See You In Court - January 2025

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Bob Bombast, veteran member of the Nutmeg Board of Education, has been frustrated by the perennial need to reduce the Board’s budget request before submitting it to the Nutmeg Board of Finance and its parsimonious Chair,...more

Holtzman Vogel Baran Torchinsky & Josefiak

In-Compliance: Holtzman Vogel's November 2024 Round-Up

In the November 2024 In-Compliance Round-Up, we cover the following: William J. McGinley, Partner at Holtzman Vogel, to Serve as Next White House Counsel - Jessica Furst Johnson: Pennsylvania Senator Bob Casey wants to...more

International Lawyers Network

Buying and Selling Real Estate in Austria (Updated)

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER AUSTRIAN LAW - I. Introduction - There are many considerations that a buyer/ seller of real estates should make before buying or selling a property. The following article is...more

Wiley Rein LLP

Contributing to Inaugurals, Transitions, or Candidate Debt Retirement This Year? Here’s How to Reduce Your Legal Risk.

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While this November’s election is over, many organizations remain politically active in between the general election and the time that newly elected and re-elected officials take office. In fact, many individuals and...more

Levenfeld Pearlstein, LLC

‘Danger, Will Robinson’: The IRS Increases Scrutiny of Conservation Easements

Sometimes tax motives overwhelm philanthropic motives, which has often been the case with charitable deductions for so-called “conservation easements.” For years now, sponsors have offered up investments in partnerships,...more

McCarter & English, LLP

New Jersey Regulatory Update Part I

It is that time of year for our regulatory update. Parts I and II will discuss proposed and adopted rules from the second half of last year to the first quarter of this year that impact healthcare providers in New Jersey,...more

Foster Swift Collins & Smith

[Webinar] What Can My Business Contribute to a Campaign? - March 5th, 9:00 am - 9:30 am EST

Back for its third year, Foster Swift Collins & Smith’s “Legal Strategies for Women Leaders” webinar series is a program crafted to help women business leaders stay abreast of new laws, regulations and other beneficial...more

International Lawyers Network

Buying and Selling Real Estate in Ukraine (Updated)

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER UKRAINIAN LAW - І. Types and specifics of real estate in Ukraine - The main types of real estate in Ukraine are the following: • plots of land; • other objects...more

Charles E. Rounds, Jr. - Suffolk University...

In the case of a donative transfer in irrevocable inter vivos trust, it is not the trustee who is the donee of the gift

In International Rescue Committee v. Trustee of the Wylie Street Emergency Fund, 537 P.3d 30 (2023), the Supreme Court of Idaho cited Black’s Law Dictionary (11th ed. 2019) as authority for the proposition that “a person can...more

Venable LLP

Maximize Your Impact by Understanding Cause-Related Marketing Rules

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The following is a summary of the remarks made by Cristina Vessels at the ACCP Annual Conference held in Denver, Colorado, on October 17, 2023. Understanding the legal requirements for different cause-related marketing...more

Foodman CPAs & Advisors

Esquema De Donaciones De Arte: Advertencia Del IRS

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El 5/10/23, el IRS emitió una advertencia y ofreció consejos a todos los contribuyentes, incluyendo los contribuyentes de alto patrimonio neto (declarantes de altos ingresos), para que estén atentos a promociones que prometan...more

Foodman CPAs & Advisors

Art Donation Scheme Warning From IRS

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On 10/5/23, the IRS issued a warning and offered tips to all taxpayers, including, High-Net-Worth taxpayers (high income filers) to be on the lookout for promotions that promise art donation deductions that are a tax scheme....more

Hogan Lovells

Atención Donatarias Vigencia Y Renovación De Autorización Para Recibir Donativos

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El 18 de octubre de 2023, se publicó en el Diario Oficial de la Federación la Séptima Resolución de Modificaciones a la Resolución Miscelánea Fiscal para 2023 y sus Anexos 3 y 23. En esta Resolución de Modificaciones, entre...more

International Lawyers Network

Buying and Selling Real Estate in Austria (Updated)

Key Facts of Real Estate Acquisitions Under Austrian Law - I. Introduction - There are many considerations that a buyer/ seller of real estates should make before buying or selling a property. The following article is...more

Verrill

The Donation Sweepstakes (Can We Do That?)

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Tis the season. Some people like to use the phrase “Doing Well by Doing Good.” Early U.S. business magnates knew that financial benefits can come from philanthropy. In 1888, Cornealius Vanderbilt donated $250,000 (that’s six...more

ASKramer Law

The Benefits of Donating Digital Assets to Charity

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Taxpayers can receive significant tax benefits when donating cryptocurrency and other appreciated digital assets to a charity. This article looks at some key considerations to keep in mind as you consider all your options....more

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