REFRESH Nonprofit Basics: Setting up a New Charity for Disaster Relief
REFRESH Nonprofit Basics: Charitable Support for Individuals Affected by a Disaster
Nonprofit Quick Tip: State Filings in Maryland and Pennsylvania
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
Nonprofit Basics: IRS 10-Course Charity Workshop
Nonprofit Quick Tip: State Filings in Wisconsin and Minnesota
Nonprofit Basics: Unrelated Business Income Tax: Modifications and Exceptions - Part 2
Nonprofit Basics: Unrelated Business Income Tax: Basic Rules for Charities - Part 1
Nonprofit Quick Tip: State Filings in Illinois and Indiana
REFRESH Nonprofit Basics: Year-End Thoughts and New Year To-Do List
Nonprofit Basics: International Grantmaking Part 3 -Special Rules for Private Foundations
Nonprofit Basics: International Grantmaking – Part 2 Income Tax Withholding Rules
A Q&A With Exempt Organization Lawyer and EO Radio Show Host Cynthia Rowland
Fraud Risks at Nonprofit Organizations - Part 1
Nonprofit Quick Tip: State Filings in Colorado and Wyoming
REFRESH Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity
REFRESH Nonprofit Basics: Director Duties and Best Practices for the Typical Nonprofit Public Benefit Corporation
REFRESH Nonprofit Basics: Designators, Members, Directors, Officers - The Who’s Who of Nonprofit Governance
To settle a case challenging the Johnson Amendment, the IRS has proposed to allow at least two churches to endorse candidates from the pulpit. This proposal has received widespread attention, but many questions remain...more
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
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
On December 11, 2024, the Supreme Court of the United States dismissed one case: NVIDIA Corporation v. E. Ohman J:or Fonder AB, No. 23-970: In June, the Court granted certiorari in this case to address questions related...more
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
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
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
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
The U.S. Supreme Court strikes down California law requiring charitable organizations to disclose their donors to the state. On July 1, 2021, the U.S. Supreme Court in Americans for Prosperity Foundation (AFP) v. Bonta held...more
On October 23, 2019, Governor Andrew M. Cuomo, signed legislation incorporating the federal Johnson Amendment into New York law. As previously described, the Johnson Amendment denies tax-exempt status under section 501(c)(3)...more
In Gaylor v. Mnuchin, the Seventh Circuit Court of Appeals recently held that a tax code exemption for religious housing of ministers does not violate the Establishment Clause of the First Amendment of the U.S. Constitution....more
On March 15, 2019, the U.S. Court of Appeals for the Seventh Circuit held in Gaylor v. Mnuchin that the tax exemption for “ministers of the gospel” (defined below) under Section 107(2) of the Internal Revenue Code (the...more
The Situation: A federal court recently weighed in on some of the considerations involved in applying the Telephone Consumer Protection Act's ("TCPA") exemption for charities and the third-party services that conduct...more
While speaking at the National Prayer Breakfast on February 2, 2017, President Trump reaffirmed his commitment to repeal the law that restricts organizations that are tax exempt under Section 501(c)(3) of the Internal Revenue...more
Timely Topics - A draft executive order of President Donald Trump relating to religious freedom proposes several material changes to federal law. First, it would require the executive branches to recognize a broad scope...more
I Just Received Drafts of Construction Loan Documents from My Lender, Now What? I have heard the following statement many, many times over the course of my career: “Do I really need to hire an attorney to close a simple...more
This week, RLUIPA Defense continues its effort to aggregate important new stories reflecting the intersection of religion, land use and local government. Indiana’s First Church of Cannabis in Indianapolis – Indiana’s...more