News & Analysis as of

Nonprofits First Amendment

Holtzman Vogel Baran Torchinsky & Josefiak

IRS Enters into Consent Decree Limiting Application of Johnson Amendment; New Position Allows Churches to Endorse Candidates in...

On July 7, 2025, in National Religious Broadcasters, et al. v. Billy Long, Commissioner of the Internal Revenue Services, et al., Docket no: 6:24-cv-00311-JCB (E.D. Texas) (“NRB”), the IRS entered into a consent decree in...more

Fisher Phillips

SCOTUS Delivers a Win to Religious Organizations Seeking Certain Tax Exemptions: What Religious Schools Need to Know

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A recent Supreme Court ruling could have significant implications for religious schools and other nonprofit organizations seeking tax exemptions under state unemployment compensation systems. What standard will be applied to...more

Hahn Loeser & Parks LLP

U.S. Northern District of California Grants Limited Preliminary Injunction of DEI-Related Executive Orders

On June 9, 2025, the U.S. District Court for the Northern District of California issued a preliminary injunction in San Francisco A.I.D.S. Foundation, et. al. v. Trump, 25-cv-01824-JST (N.D. Cal.), enjoining three of the nine...more

Eversheds Sutherland (US) LLP

Scope of tax exemption for religious entities: The Catholic Charities case

On June 6, 2025, in a decision authored by Justice Sonia Sotomayor, the Supreme Court unanimously overturned a ruling of the Wisconsin Supreme Court, which denied Catholic Charities Bureau an exemption from the state’s...more

Littler

Federal Court Partially Blocks Enforcement of Parts of Executive Orders on DEI and Gender Identity

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On June 9, 2025, the U.S. District Court for the Northern District of California issued a ruling in San Francisco AIDS Foundation v. Trump, temporarily blocking the enforcement of several provisions in executive orders issued...more

Epstein Becker & Green

A Day of Near-Unanimity on Six Important Cases - SCOTUS Today

As this term draws to a close, the U.S. Supreme Court is getting busy in reducing its inventory of pending cases. Yesterday, six of them were resolved....more

Amundsen Davis LLC

U.S. Supreme Court Upholds Catholic Charity’s Religious Exemption From Wisconsin Unemployment Tax

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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

WilmerHale

Guidance for Cultural Institutions Navigating the Federal Policy Landscape

WilmerHale on

This client alert reports on recent developments in the Trump Administration and a shifting legal landscape that may affect the operations, funding, and tax-exempt status of cultural institutions such as museums, galleries,...more

Polsinelli

Harvard’s Tax-Exempt Status Dispute with the Trump Administration: Implications for Nonprofits

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On April 16, 2025, President Donald Trump signaled a desire for Harvard University (Harvard or the University) to lose its tax-exempt status after the University refused several demands in the Trump Administration’s letter to...more

Littler

Federal District Court Temporarily Enjoins DEI Certification Provision for DOL Grant Recipients

Littler on

On March 27, 2025, a judge for the Northern District of Illinois granted a temporary restraining order (TRO) against the DEI Certification and Termination Provisions authorized by President Trump’s Executive Orders 14151 and...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

DOJ Moves to Challenge Illinois Nonprofit Board Disclosure Law

The U.S. Department of Justice (DOJ) has been granted judicial leave to intervene in the American Alliance for Equal Rights’ (AAER) suit against the State of Illinois challenging the state’s diversity, equity, and inclusion...more

Venable LLP

Illinois Law Requiring Certain Not-For-Profits to Disclose Demographic Data Challenged in Federal Court

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Illinois' General Not-For-Profit Corporation Act (Act) was amended to begin requiring certain Illinois not-for-profits to annually report on the demographics of their governing bodies as of January 1, 2025....more

Venable LLP

Race-Conscious Grantmaking Litigation Updates: What Nonprofits Need to Know

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The Fearless Foundation has agreed to shut down its grant program for Black women business owners, settling a lawsuit that has been closely watched by nonprofit grant makers....more

Venable LLP

Political Activity Policies: Keeping Calm on Campus During the 2024 Presidential Elections

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As the 2024 presidential election cycle is in full swing, schools should prepare for debate, discussion, and expression of a wide range of political views and beliefs. While political discourse can be a valuable tool in the...more

Lowenstein Sandler LLP

Fearless Fund Litigation Update – What Nonprofits and Other Private Actors Should Know

Lowenstein Sandler LLP on

On June 3, 2024, a divided U.S. Court of Appeals for the Eleventh Circuit issued a decision in American Alliance for Equal Rights v. Fearless Fund Management, LLC, No. 23-13138 (11th Cir., June 3, 2024) (“Fearless Fund”)...more

Pillsbury Winthrop Shaw Pittman LLP

U.S. Courts of Appeals Block Two Legal Efforts to Curb DEI Initiatives

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

Roetzel & Andress

Is the After School Satan Club Coming to Your School District?

Roetzel & Andress on

The decision of the U.S. District Court for the Eastern District of Pennsylvania in Satanic Temple, Inc. v. Saucon Valley School District, ___ F.Supp.3d ___, 2023 WL 3182934, 2023 U.S. Dist. LEXIS 75001 (May 1, 2023) is a...more

Allen Matkins

Are Religious Corporations Constitutional?

Allen Matkins on

Like Gaul, the California Nonprofit Corporation Law has three major parts ("Gallia est omnis divisa in partes tres').  These three parts govern the formation and operation of three different types of nonprofit corporations:...more

ArentFox Schiff

Nonprofits Find Much to Like in This Week's Supreme Court Decision 

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The US Supreme Court – once again – sided with advocates of the First Amendment in a decision striking an unconstitutional limit on campaign speech. In a 6-3 ruling, the Supreme Court struck a $250,000 limit on the...more

Morgan Lewis

NY Attorney General Suspends Schedule B Collection in Response to US Supreme Court Decision

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Charities registered in New York will no longer be required to submit Schedule B of IRS Form 990 to the New York Attorney General. Schedule B collection has been suspended as of July 30, 2021. On July 1, 2021, the US Supreme...more

Snell & Wilmer

U.S. Supreme Court Finds California Disclosure Requirement Unconstitutional as Infringement on First Amendment Associational...

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On July 1, 2021, the U.S. Supreme Court issued a 6-3 decision, holding that California’s blanket demand for charities to disclose donor information to the state Attorney General (AG) is facially unconstitutional.2 In addition...more

Proskauer - Tax Talks

The Impact of Americans for Prosperity Foundation v. Bonta on Donor Disclosure Laws

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On July 1, 2021, the Supreme Court struck down a California donor-disclosure law as facially unconstitutional in its decision in Americans for Prosperity Foundation v. Bonta. The law required nonprofits operating or...more

Wiley Rein LLP

Supreme Court Reaffirms First Amendment Protection For Associational Privacy

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In one of its final decisions of its recent term, the U.S. Supreme Court strongly reaffirmed heightened First Amendment protection for associational privacy. The Court ruled (6-3) that government-mandated disclosure of the...more

Patterson Belknap Webb & Tyler LLP

Supreme Court Invalidates California Schedule B Disclosure Law

On July 1, the Supreme Court issued a major decision concerning nonprofit donor disclosure laws and the First Amendment. In Americans for Prosperity Foundation v. Bonta, No. 19-251, the Court held that a California law...more

ArentFox Schiff

Supreme Court Hears Oral Argument on California’s Attempt To Collect Names of Donors to Nonprofits

ArentFox Schiff on

The petitioners appeared to have a more sympathetic bench and went so far as to say the Attorney General of the State of California was “not genuine” in his position. On April 26, the Supreme Court held a lively oral...more

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