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
Proposed legislation introduced in the US Senate last week would deny tax-exempt status to certain organizations that support undocumented immigrants. The legislation would change the eligibility requirements for 501(c)(3)...more
Welcome to the inaugural edition of The Real Impact. In this edition, we discuss three strategic alternatives to consider for nonprofit integration and insights on the proposed regulations on donor advised funds. Guest author...more
Newly proposed regulations that would help define the parameters that charitable fundraising platforms and platform charities must observe in California were published by the California Department of Justice ("Department") on...more
On Wednesday, June 14, 2023, the IRS released its long-awaited initial guidance and proposed regulations regarding the newly created direct payment election methodology. The federal government created this new “elective...more
On May 26, 2023, the Governor of Minnesota signed into law Minnesota bill HF 402 to increase government oversight of health care transactions that occur in Minnesota or involve Minnesota-based health care entities....more
We're back with the second installment in our series on the IRS's Section 457 proposed rules. The first alert covered Section 457(f) basics and discussed the meaning of "deferred" compensation....more
After more than nine years of deliberations, the IRS has finally released proposed regulations governing all types of deferred compensation plans maintained by non-profit organizations and governmental entities. In...more
The US Department of Education ("ED" or "the Department") has decided against an earlier plan to send letters to every institution believed to be out-of-compliance (or rather, located in a state that is considered...more
In this issue: - GSA OASIS and OASIS Small Business Contracts are Ready for Business - DoD Issues Proposed Rule to Update FOIA Program - Has the IRS Become Gun-Shy on Regulating Nonprofits? -...more