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
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
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
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
On December 22, 2017, President Trump signed into law legislation, known as the Tax Cuts and Jobs Act (“TCJA”), which is the most extensive overhaul of the United States Internal Revenue Code (the “Code”) in 30 years. In...more