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
The One Big Beautiful Bill Act introduces substantial changes to federal tax law, including select provisions affecting tax-exempt organizations and charitable contribution deductions for individual and corporate taxpayers....more
There are a host of wide-ranging changes coming to the Internal Revenue Code ("Code") under the Act, including changes that affect tax-exempt organizations. North Carolina tax-exempt organizations should be aware of these...more
The proposed One Big Beautiful Bill Act (OBBBA) introduces sweeping tax changes that will significantly impact nonprofit organizations. While the bill aims to encourage charitable giving through a new universal deduction...more
On July 3, the House of Representatives approved “The One Big Beautiful Bill Act” as approved two days earlier by the Senate. The final version of the bill contains several provisions relevant to tax-exempt organizations. The...more
On July 1, the Senate approved its version of “The One Big Beautiful Bill Act,” containing several provisions relevant to tax-exempt organizations. Importantly, certain proposed amendments contained in draft legislation...more
On May 22, 2025, the House of Representatives passed the One Big Beautiful Bill Act (H.R. 1, hereafter the “Revised House Bill”). The Revised House Draft Bill contains certain changes to the original bill that was released...more
Private nonprofit colleges and universities are consolidating at a growing rate, driven by shifting demographics, rising costs and increased competition from nontraditional education paths. ...more
President Trump’s proposed One Big Beautiful Bill, which the House of Representatives passed last week, contains several provisions applicable to nonprofit organizations and their donors. While the Senate could still revise...more
On May 12, 2025, the House Ways and Committee released an updated text of draft tax legislation (the “House Draft Bill”)...more
On May 12, 2025, the House Ways and Means Committee released a draft version of the Republican-led tax bill, "The One, Big, Beautiful Bill" (the "Bill"), which is designed to advance President Trump's tax reform agenda. The...more
On January 21, 2025, President Trump issued an executive order titled “Ending Illegal Discrimination and Restoring Merit-Based Opportunity” (the Order) directing federal agencies to enforce federal civil rights laws to...more
The National Security Presidential Memorandum-33 (NSPM-33), issued in January 2021, directed federal agencies that fund research and development (R&D) projects to require certain "Covered Institutions" to certify that the...more
Ohio’s Grid Resiliency Program makes $2,000,000 in grant funding available for small-scale projects including the following...more
Good nonprofit governance is challenging. It involves crafting and implementing smart policies that can be clearly communicated and anticipate future problems. This is easier said than done, especially with unpaid boards and,...more
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
After two federal courts in Maryland and California ruled that private schools were subject to Title IX just by virtue of being non-profit, an Arizona court has weighed in with the opposite view and given hope to schools...more
On November 14, 2023, the Wisconsin State Assembly passed Assembly Bill 466, otherwise known as the Wisconsin Data Privacy Act (WDPA). The bill passed on its third reading and was immediately ordered to the Wisconsin State...more
The U.S. Department of Education (Department) issued new Gainful Employment (GE) regulations in September 2023 for the first time since 2014. These program-specific regulations impose important compliance obligations on...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
Across the United States, public schools are primarily funded by property taxes based on assessments on both the land and buildings within the taxing district. Historically, however, non-profit hospitals, health centers,...more
President Biden signed the American Rescue Plan Act of 2021 into law on March 11, 2021. The Act includes around $1.9 trillion dollars in funding for coronavirus recovery, $39.6 billion of which is appropriated to institutions...more
On September 14, 2020, House Bill 606 was signed into law by Governor DeWine, which provides Ohio employers with legal protections to stem the spread of COVID-19 lawsuits. Under this law, Ohio profit and non-profit private...more
On September 9, 2020, Governor Newsom signed Assembly Bill (“AB”) 736, which expands the professional exemption under Industrial Welfare Commission (“IWC”) Wage Orders Nos. 4-2001 and 5-2001 to include part-time, or...more
Every year, a staggering number of bright minds do not attend college as a result of their family’s financial circumstances. Minds Matter confronts this issue head on by offering a comprehensive and highly successful...more
College and university staff and college store operators routinely grapple with how to enable students to use copyrighted material in the most economical and efficient way. Copyright protections have not made this easy, with...more