News & Analysis as of

Trump Administration 501(c)(3) Charitable Organizations

Nutter McClennen & Fish LLP

The Real Impact (Spring 2025)

Drinking From the D.C. Firehose: 10 FAQs for Charitable Organizations and Their Donors....more

McDermott Will & Schulte

Executive Order Implications for 501(c)(3) Status

Media reports about the Trump administration’s desire to revoke the tax-exempt status of prominent charitable organizations recently jolted the United States’s nonprofit community with anxiety over the impact potential...more

Wiley Rein LLP

The Laws About Lobbying for or Against Nominees for the New Administration

Wiley Rein LLP on

President-Elect Trump’s potential nominees for the Cabinet and other high-level offices in his second Administration have been at the top of the news for the past several weeks. You, your company, your trade association, your...more

Polsinelli

Tax Bill Causes Alarm for Some Charities and Tax-Exempt Organizations

Polsinelli on

The Tax Cuts and Jobs Act, which has been renamed the Amendment of 1986 Code, was signed into law by President Trump on December 22, 2017. Many are calling it the most sweeping overhaul to the United States tax system in...more

Cadwalader, Wickersham & Taft LLP

Provisions of the Final Tax Reform Bill Affecting Nonprofit Tax-Exempt Organizations

On December 20, 2017, the Senate and House of Representatives passed H.R. 1, known as the “Tax Cuts and Jobs Act” (“Tax Reform Bill”). President Trump is expected to sign the Tax Reform Bill by early January. The Tax Reform...more

Patterson Belknap Webb & Tyler LLP

President Trump’s New Johnson Amendment Executive Order: Is the Bark Worse than the Bite?

Earlier last week we reported on proposed bills regarding the repeal or modification of the “Johnson Amendment” which established the absolute prohibition on political campaign activity by 501(c)(3) charitable organizations. ...more

Nilan Johnson Lewis PA

Charities Participating in Policy and Protest: 2017 and Beyond

Recent demonstrations highlight a significant passion for expressing dissent and opposition to the Trump administration and its public policy positions. Given the dramatic increase in queries we have received from our clients...more

Patterson Belknap Webb & Tyler LLP

EOs and EOs: Exempt Organizations and Presidential Executive Orders

In the twelve days since his inauguration, President Donald Trump has issued a flurry of executive orders relating to, among other things, the proposed repeal of the Affordable Care Act, the construction of oil pipelines, the...more

Baker Donelson

Lessons from the Trump Foundation: Complying with State Charitable Solicitation Requirements

Baker Donelson on

Politics aside, the Donald J. Trump Foundation's (Trump Foundation) recent troubles with the New York Attorney General should be a lesson to other charities and 501(c)(3) organizations. The Trump Foundation recently received...more

Patterson Belknap Webb & Tyler LLP

Proposed Legislation Would Allow Limited Political Campaign Activity for Charitable Organizations

Recently, we wrote about the absolute prohibition on political campaign activity by 501(c)(3) charitable organizations, and the importance of managing the use of social media to avoid violating these rules. This prohibition...more

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