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
Discussions of the tax-exempt status of universities, nonprofit advocacy groups and other Section 501(c)(3) organizations frequently have been in the news lately. The IRS revocation of a Section 501(c)(3) organization's...more
In a 9-0 decision authored by Justice Sonia Sotomayor, the U.S. Supreme Court overturned a ruling by the Wisconsin Supreme Court, which held that Catholic Charities Bureau Inc. (the “Charities) and its subsidiaries were not...more
A memo issued yesterday by the acting director of the Office of Management and Budget directed federal agencies to pause financial assistance payments or reimbursements, effective at 5 p.m. today. However, this afternoon, a...more
On October 28, the US Court of Appeals for the Fifth Circuit held that a nonprofit corporation that coordinates health care for privately insured patients does not qualify for tax exemption under Section 501(c)(4) because it...more
A Proskauer London-based team, consisting of partner Paul Tannenbaum and associates Julia Bihary, Shameelah Khan, and Antonia George, were recently successful in a pro bono personal independence payment (“PIP”) appeal case....more
The decision by the Eleventh Circuit Court of Appeals imperils one strategy for remedying societal racial inequities and creates legal risk for many DEI initiatives. A panel of the Eleventh Circuit held that grant programs...more
Based on First Amendment concerns, the Eleventh Circuit has blocked enforcement of provisions in Florida’s Stop WOKE Act that would restrict mandatory trainings endorsing DEI concepts. The Second Circuit has rejected a...more
On July 18, 2023, the California Supreme Court held as a matter of first impression that a public interest advocacy organization maintains standing to bring claims under the Unfair Competition Law (“UCL”), if it has incurred...more
The Sixth Circuit’s recent decision in Digital Media Solutions v. South Univ. of Ohio, 59 F.4th 772 (6th Cir. 2023) provides a cautionary tale about the limitations of federal equity receiverships as a restructuring tool. It...more
What is the proper remedy when a party challenges a municipal action under Rule 80B, but the court later determines that this was the wrong procedural vehicle to challenge the municipal action? In Hurricane Island Foundation...more
A review of notable cases and regulatory developments for nonprofit organizations at the federal and state levels in 2021 and 2022. Governance - Striltschuk v. Hryckowian, 202 A.D.3d 497, 160 N.Y.S.3d 56 (2022) - ...more
In Jeraci v. Cooper et al., 2021 NY Slip Op 03025 (2d Dep’t May 12, 2021), the Appellate Division, Second Department of the New York State Supreme Court affirmed the dismissal of a negligence claim against a defendant who...more
A recent Minnesota Court of Appeals decision affirmed that funds like endowment funds, held by charitable organizations, will generally be considered gifts and not contracts. Case Background - In 2004 and 2008, Mr....more
As MuniBlog readers may be aware, public access television airs programs ranging from school district and municipal government meetings to publicly hosted programs. Sometimes a program may offend viewers or be critical of...more
On June 17, 2019, the United States Supreme Court decided Manhattan Community Access Corp. v. Halleck, No. 17-1702, holding that a private nonprofit corporation that operates the public-access channels on the cable system in...more
This month’s key employment law cases address the religious organization exemption under Title VII of the Civil Rights Act and arbitration agreements....more
Last month, Proskauer filed an amicus brief on behalf of Sanctuary for Families — a leading non-profit organization advocating for victims of domestic violence and sex trafficking —specifically to advocate for allowing...more
Twenty-six counties will conduct revaluations of all real estate in January 2019 and property owners — including businesses, nonprofit organizations and individuals — should pay close attention....more
Where a petitioner in a CEQA case has elected to prepare the administrative record but unreasonably delays such preparation, the defendant agency may be awarded costs for preparing the record. LandWatch San Luis Obispo Co....more
In 2018, three particularly important decisions were issued that will have a significant impact on bid protest law for years to come: Dell Federal Systems LP v. United States, PDS Consultants Inc. v. United States, and Oracle...more
The New Jersey Appellate Division, in a landmark ruling — Oasis Therapeutic Life Centers, Inc. v. Wade et al., (December 10, 2018) — upheld a real estate purchaser’s right to assert a claim under New Jersey’s Law Against...more
Deciding that the “primary and predominant” purpose of a behavioral skills program was the treatment of serious mental illness and not the teaching of “core life skills,” the Land Court rejected arguments that the program...more
Landmark ruling requires the European Commission to disclose impact assessments used as a basis for its legislative decision-making process. The Grand Chamber of the Court of Justice of the European Union recently issued a...more
The Bottom Line: The Eighth Circuit affirmed the District Court of Minnesota and the Bankruptcy Court in holding that section 303(a) of the Bankruptcy Code prohibits the substantive consolidation of non-debtor non-profit...more
(Boston, MA, February 26, 2018) Sullivan & Worcester LLP clients and Berkshire Museum members James Hatt, Kristin Hatt, and Elizabeth Weinberg filed today a brief with the Supreme Judicial Court of Massachusetts asking the...more