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Nonprofits Public Charities

Stevens & Lee

Victory for Community Hospitals and Nonprofits: Supreme Court of Pennsylvania’s Landmark Tax Exemption Decision

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On May 30, the Pennsylvania Supreme Court issued its long-awaited opinion in Pottstown School District v. Montgomery County Board of Assessment Appeals. In a 5-2 decision, the court held that Pottstown Hospital in Montgomery...more

Lowenstein Sandler LLP

OBBBA Provisions Impact Charitable Contribution Deductions

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On July 4, President Donald Trump signed into law the One Big Beautiful Bill Act (H.R. 1) (OBBBA). While OBBBA contains various provisions that impact high-net-worth individuals, this alert focuses on OBBBA provisions...more

Farella Braun + Martel LLP

REFRESH Nonprofit Basics: Insider Transactions and Nonprofits

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this episode is a "refresh" of episode 32, recorded in March 2023. It covers the Internal Revenue Code sections pertinent to business...more

Goodwin

Insights from the 2024 NAAG/NASCO Charities Conference Public Day

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We are pleased to share our insights from the 2024 NAAG/NASCO Charities Conference Public Day. This event provided a wealth of information on various aspects of charitable regulation and management at the state level. Below...more

Cozen O'Connor

Pennsylvania Commonwealth Court Decides Tax Exemption for Goodwill Industries

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In May 2020, Goodwill Industries of North Central Pennsylvania, Inc. (Goodwill) acquired the building in State College, Pennsylvania, in a high-traffic area that had numerous retail stores in the immediate vicinity. Later...more

Chambliss, Bahner & Stophel, P.C.

FTC Regulation May Extend to Charities: What Nonprofits Need to Know

Were you paying attention to the recent news about the Federal Trade Commission’s (FTC) rule banning noncompetition clauses (the Rule)? You may have missed this critical point the FTC included as part of the rollout of that...more

Williams Mullen

Are Your Non-Competes Still Valid? A Summary of the New Federal Trade Commission Rule

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On April 23, 2024, the Federal Trade Commission (FTC), pursuant to sections 5 and 6(g) of the Federal Trade Commission Act (the “Act”), issued their final “Non-Compete Clause Rule” (Rule). This Rule provides that non-competes...more

Cozen O'Connor

D.C. AG Reaches Three Settlements over Alleged Nonprofit Law Violations

Cozen O'Connor on

District of Columbia AG Brian L. Schwalb reached three separate settlements regarding alleged violations of the District’s nonprofit laws. The AG’s office settled with the Fraternal Order of Police, Jerrard F. Young Lodge...more

Venable LLP

Highlights of the 2023 NAAG/NASCO Annual Conference

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The National Association of Attorneys General (NAAG), in conjunction with the National Association of State Charity Officials (NASCO), hosted its annual conference to discuss the state of charities and a variety of issues...more

BakerHostetler

Naughty or Nice: Five Tips for Cause Marketing Legal Compliance This Holiday Season

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Fall is in the air, and that means brands are planning holiday promotions. The season of buying is also the season of giving, and Q4 is prime time for brand + charity partnerships and cause marketing campaigns. Often, a...more

Rivkin Radler LLP

Should Closely Held Businesses Be Charitable?

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Faulty Framework? The question posed above is not intended to be rhetorical. Rather, it is one that the owners of a closely held business should consider thoroughly before transferring or committing any business assets to...more

Farella Braun + Martel LLP

Nonprofit Basics: Supporting Organizations Part 2 - Orientation for Understanding Type III Supporting Organizations

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This is the second of two parts that discuss supporting organizations as a special type of public charity. All supporting organizations must pass an organizational...more

Farella Braun + Martel LLP

Nonprofit Basics: Supporting Organizations - Part 1

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This episode is the first of two parts that discuss the definition of supporting organizations as a special type of public charity. All supporting organizations must...more

K&L Gates LLP

Handbook for Directors of Nonprofit Corporations in the United States

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The Handbook for Directors of Nonprofit Corporations in the United States summarizes the duties of directors of nonprofit corporations, provides general background information regarding selected available federal tax...more

Fox Rothschild LLP

Beware of the Exempt Organization Examination: IRS Audits of Charities are Becoming More Common

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As the Internal Revenue Service ramps up its audit staff, its gaze is extending beyond the for-profit sector. IRS audits of public charities are also increasing. We have recently assisted several charities with their...more

Benesch

Lobbying by Tax Exempt Organizations - Part 2

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Our advice is often sought about forming a charitable organization for personal reasons, corporate philanthropy or to house the charitable/educational activities of a trade association or a social welfare association. There...more

Jackson Lewis P.C.

Not-For-Profits, Charities Might Attract More Donors with Improved Website Content, Attention to Privacy

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According to Giving USA, charitable contributions in 2020 exceeded $470 billion, 70 percent of which came from individuals. Individuals deciding to donate to a particular organization may be considering factors beyond the...more

Fox Rothschild LLP

Updates to State Law Have Implications for Washington Nonprofits

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With 2022 under way, nonprofits incorporated in Washington should familiarize themselves with the newly updated Washington Nonprofit Corporation Act to determine whether updates to their articles, bylaws or general practices...more

Morgan Lewis

New York AG Launches Easy-to-Use Online Filing Portal for State Charities

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New York Attorney General Letitia James has announced the launch of an easy-to-use online filing portal for charities to file required state annual financial disclosures. The new system will use e-signatures and electronic...more

BCLP

EO Update: e-News for Charities & Nonprofits - September 2021

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Updated Procedures Related to Direct Contact in the Determination Process - On August 17, 2021, Exempt Organizations Rulings & Agreements (EO R&A) office issued Interim Guidance (IG) memorandum (TEGE-07-0821-0016) on...more

BCLP

EO Update: e-News for Charities & Nonprofits - July 2021

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Electronic Filing Mandate for Form 990-EZ - The Taxpayer First Act, enacted July 1, 2019, requires tax-exempt organizations to electronically file information returns and related forms. The requirement to file...more

Chambliss, Bahner & Stophel, P.C.

Charitable Giving in the Time of COVID-19

March 20, 2020 – the day taxpayers were granted an automatic filing extension to July 15, 2020; the day the 2020 tax filing season changed dramatically. It was also a wonderful day that gave me a minute to pause, take a deep...more

Davis Wright Tremaine LLP

Can We Use Charitable Funds More Broadly During the Crisis? Dealing With Donor Restrictions in the Time of COVID-19

Like all sectors of the economy, charities are facing unprecedented times right now due to the coronavirus. Demand for their services are surging, while at the same time, many have had to cancel their spring fundraising...more

BCLP

Exempt Organization Update

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Various Charities and Nonprofits webpages have been redesigned to improve organization, design and navigation using data analytics and user testing. Charitable hospitals under the Affordable Care Act – Section 501(r) - ...more

BCLP

EO Update: e-News for Charities & Nonprofits

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The IRS reminds people seeking tax-exempt status to use the current version of forms to avoid processing delays. The current version of Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the...more

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