REFRESH Nonprofit Basics: Setting up a New Charity for Disaster Relief
REFRESH Nonprofit Basics: Insider Transactions and Nonprofits
An Introduction to DAFs and Overview of the Newly Proposed DAF Regulations
Nonprofit Basics: Supporting Organizations Part 2 - Orientation for Understanding Type III Supporting Organizations
Nonprofit Basics: Supporting Organizations - Part 1
Loot and Private Foundation Rules - Part 2
Loot and Private Foundation Rules – Part 1
Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 3: Private Foundation Approaches to Policy Advocacy Allowed by the Internal Revenue Code
Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 2: Legislative Lobbying Activities by Public Charities
Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 1: Candidate Campaign Intervention
Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity
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
When a client’s family does not wish to inherit a collection or if its inclusion in the estate would create a significant tax burden, it is crucial to explore charitable giving options. Proper planning can help maximize the...more
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
Welcome to EO Radio Show – Your Nonprofit Legal Resource with Cynthia Rowland. In this episode, my law partner Hons Yung and I finish our conversation about the first season of the Apple TV+ series Loot starring Maya Rudolph....more
Brnovich v. Democratic National Committee, No. 19-1257: The Democratic National Committee and other affiliates brought a suit challenging two Arizona voting restrictions as violating §2 of the Voting Rights Act (“VRA”)....more
Engaging in any political electoral campaign activity on behalf of or in opposition to a candidate for public office is a prohibited activity for all charities and private foundations that are exempt under Internal Revenue...more