News & Analysis as of

Tax Exempt Entities 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

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

Morgan Lewis

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

Morgan Lewis on

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...

Snell & Wilmer on

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

Proskauer - Tax Talks on

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

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

Jones Day

Federal Court Applies Charitable Organization Exemption in Telephone Consumer Protection Act Case

Jones Day on

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

Benesch

Perspectives - February 2016

Benesch on

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

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