REFRESH Nonprofit Basics: Charitable Support for Individuals Affected by a Disaster
Insights on Planned Giving From the BNY Annual Charitable Giving Report for 2024
Nonprofit Quick Tip: State Filings in Maryland and Pennsylvania
REFRESH Five Tax Traps for Business Lawyers Advising Nonprofit Organizations
Investing Charity and Foundation Assets in Turbulent Times With Jennifer Nelson
REFRESH Nonprofit Basics: Federal Tax Filing Deadlines and Penalties
Insider Transaction Traps for the Unwary
Nonprofit Quick Tip: State Filings in Virginia and West Virginia
Charitable Split Interest Trust Planning with Dale Schroeder and Anneke Niemira, Part Two
Charitable Split-Interest Trust Planning With Dale Schroeder and Anneke Niemira - Part One
REFRESH Nonprofit Basics: Insider Transactions and Nonprofits
REFRESH Steps for Launching a New Charitable Corporation
Nonprofit Quick Tip: State Filings in South Dakota and North Dakota
The SEC's Reach Beyond Publicly Traded Companies
Nonprofit Employer Return-to-Office Mandates: Best Practices and Litigation Risks
REFRESH Nonprofit Tenants and Lease Agreements Best Practices and Pitfalls to Avoid
REFRESH Real Estate Leasing Tips for Nonprofits
Nonprofit Quick Tip: State Filings in Wisconsin and Minnesota
Nonprofit Basics: Unrelated Business Income Tax: Debt Financed Income - Part 3
Nonprofit Basics: Unrelated Business Income Tax: Basic Rules for Charities - Part 1
Recently, Maine Governor Janet Mills signed legislation renewing and expanding Maine’s New Markets Capital Investment Program and Historic Tax Credit Program. These changes should be welcomed by businesses, nonprofits, and...more
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
New York Gov. Kathy Hochul recently signed into law the Affordable Housing Retention Act (AHRA), which for the next four years enables condo conversions of specific buildings in New York City with a presale requirement for...more
Homelessness in the United States has reached a critical point. A significant contributor? The lack of affordable housing. No state has an adequate supply of affordable rental housing for the lowest-income renters, as...more
Colorado is addressing a dearth of middle-income housing on multiple fronts, while other states are also realizing and responding to the need for more affordable housing for workforce families and individuals....more
Baltimore nonprofit Waves received a $2 million grant from Baltimore’s Office of Information and Technology to deploy fiber-optic networks in low-income residential buildings, aiming to bridge the city’s digital divide...more
The Adams administration has officially announced the formation of a 14-member commission to rewrite the City Charter in 2025, continuing its focus on expanding housing opportunities. This commission aims to propose...more
Land banks and community land trusts (CLTs) are non-profit corporations each formed under Ohio law. They share similar missions to unlock the potential of vacant, abandoned, and/or tax-delinquent (VAD) properties....more
Mayor Adams has appointed a new Executive Director of the Mayor’s Office of Nonprofit Services, Johnny Celestin. Celestin most recently served as Deputy Director for the Mayor’s Office of Minority- and Women-Owned Business...more
City Council Passes FY25 Budget, Nonprofit Contracting Bill- During its last regular meeting before summer recess, City Council unanimously passed the FY25 City Budget. Council also approved a bill requiring competitive...more
On October 11, 2023, Governor Newsom signed SB 4, the Affordable Housing on Faith Lands Act (also known as "Yes in God's Back Yard" (YIGBY)), which promises to be one of the momentous housing bills of 2023. Sponsored by...more
In response to rent payments soaring across the country in recent years, the Biden administration unveiled new actions last Wednesday to protect tenants, make renting more affordable, and improve fairness in the rental...more
Measure ULA, also known as the “Homelessness and Housing Solutions Tax,” was a ballot measure in Los Angeles which was recently approved by voters in the 2022 Los Angeles County Midterm Elections. Measure ULA will impose a...more
The federal low income housing tax credit (LIHTC) program, 26 U.S.C. § 42, is the largest driver of affordable housing in the country. In an effort to keep LIHTC projects affordable as long as possible, Congress created a...more
As in previous years, the California Legislature passed a large volume of laws related to housing in the 2021 legislative session. (See Holland & Knight's previous annual recaps of California Housing Laws in the final section...more
In our previous legal alert here, we discussed the changes that SHB 2384 made to the property tax exemption for nonprofit family housing under RCW 84.36.560. On June 11, 2020, the Washington Department of Revenue (the...more
This article considers the constitutionality of certain provisions of proposed legislation, the Affordable Housing Credit Improvement Act of 2019. One provision of the bill - apparently offered in legislative response to a...more
San Francisco’s Community Opportunity to Purchase Act (COPA) became effective earlier this month but the Mayor’s Office of Housing and Community Development (MOHCD) has clarified that sellers of multi-family residential...more
Effective June 2, 2019, San Francisco has enacted the “Community Opportunity to Purchase Act” or COPA (codified as San Francisco Administrative Code, Section 41.B.1 through Section 41.B.14). Recognizing the housing crisis...more
Owners of multifamily residential properties in San Francisco will soon have to extend purchase offers to certain nonprofit organizations, before making or soliciting offers to sell those properties to anyone else—and will...more
Pending legislation introduced by San Francisco Supervisor Fewer would amend the City’s laws to give certain qualified non-profit organizations certified by the City (“Qualified Nonprofits”) the first right to purchase...more
According to a compelling report issued by the non-profit organization Win, every night in New York City over 23,000 children go to bed in a homeless shelter. It is estimated that one in 10 students in New York City public...more
The Tax Cuts and Jobs Act contains changes impacting the LIHTC Program. While the low-income housing tax credit program emerged largely unscathed, the reduction in corporate tax rates will reduce equity pricing. ...more
Carlton Fields Jorden Burt’s Government Law and Consulting Practice Group released its 2015 Florida Legislative Post-Session Report detailing significant bills that passed during the 2015 Regular Session of the Florida...more
Signaling increased oversight of nonprofit organizations, the New York Attorney General’s Office recently began to scrutinize the management and operation of New York nonprofits in an effort to head off potential crises...more