Nonprofit Quick Tip: State Filings in Maryland and Pennsylvania
REFRESH Five Tax Traps for Business Lawyers Advising Nonprofit Organizations
Investing Charity and Foundation Assets in Turbulent Times With Jennifer Nelson
REFRESH Nonprofit Basics: Federal Tax Filing Deadlines and Penalties
Insider Transaction Traps for the Unwary
Nonprofit Quick Tip: State Filings in Virginia and West Virginia
Charitable Split Interest Trust Planning with Dale Schroeder and Anneke Niemira, Part Two
Charitable Split-Interest Trust Planning With Dale Schroeder and Anneke Niemira - Part One
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
The SEC's Reach Beyond Publicly Traded Companies
Nonprofit Basics: IRS 10-Course Charity Workshop
Nonprofit Employer Return-to-Office Mandates: Best Practices and Litigation Risks
REFRESH Nonprofit Tenants and Lease Agreements Best Practices and Pitfalls to Avoid
REFRESH Real Estate Leasing Tips for Nonprofits
Nonprofit Quick Tip: State Filings in Wisconsin and Minnesota
Nonprofit Basics: Unrelated Business Income Tax: Debt Financed Income - Part 3
Nonprofit Basics: Unrelated Business Income Tax: Modifications and Exceptions - Part 2
EAC Network – Empower, Assist and Care
Ohio continues to see the introduction of additional gaming bills since both SB 197 (iGaming & iLottery) and HB 298 (iGaming) were introduced in May 2025. On Tuesday, June 10, 2025, sponsored by Representatives Mike...more
On June 6, 2025, in a decision authored by Justice Sonia Sotomayor, the Supreme Court unanimously overturned a ruling of the Wisconsin Supreme Court, which denied Catholic Charities Bureau an exemption from the state’s...more
This Freeman Law Insights blog dives into what is a minister of the gospel for housing allowance and federal income tax purposes. Housing Allowances, Generally. Compensation for services rendered is generally...more
On June 9, 2025, the U.S. District Court for the Northern District of California issued a ruling in San Francisco AIDS Foundation v. Trump, temporarily blocking the enforcement of several provisions in executive orders issued...more
Our long-standing, non-profit partner, The People Concern, is one of Los Angeles County’s largest social services agencies, providing a wide array of wrap around services for those with nowhere else to turn, including mental...more
Choosing the right legal structure for a decentralized autonomous organization (DAO) can make or break a web3 project before it deploys. From tax efficiency and governance mechanisms to liability protection and regulatory...more
Fraud prevention is a critical issue for nonprofit organizations. Without the right safeguards, fraud can severely damage an organization’s reputation and financial health. Nonprofits, particularly those that grow rapidly or...more
The Washington Post (2013) found that one-sixth of all embezzlement cases in the U.S. involve nonprofit and religious organizations, ranking just behind the financial sector. This statistic is jarring but not entirely...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the 21st in a series of quick tip episodes focusing on the details of state registration of nonprofit corporations. With the help of...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. Many nonprofits today are worried about recent federal actions that may bring governmental scrutiny to their stated charitable mission and activities, such as audits,...more
President Trump’s “One Big Beautiful Bill” (OBBBA) was narrowly passed in the House in May, and while there are many important aspects of the bill, there are provisions that may affect secondary and post-secondary...more
In a 9-0 decision authored by Justice Sonia Sotomayor, the U.S. Supreme Court overturned a ruling by the Wisconsin Supreme Court, which held that Catholic Charities Bureau Inc. (the “Charities) and its subsidiaries were not...more
Executive Summary of the Texas Charitable Raffle Enabling Act - Chapter 2002, Texas Occupations Code, Tex. Occ. Code §§ 2002.001-.058 - Overview of the Texas Charitable Raffle Enabling Act (the “Act”). Section...more
Private nonprofit colleges and universities are consolidating at a growing rate, driven by shifting demographics, rising costs and increased competition from nontraditional education paths. ...more
As an estate planning attorney practicing in Pennsylvania with a strong focus on special needs planning, I frequently work alongside personal injury counsel to address a critical but often overlooked consequence of...more
On May 22, 2025, the House of Representatives passed legislation titled “The One Big Beautiful Bill Act” (the “House Bill”) (available here), which includes several tax reform provisions. The House Bill is now being...more
One of the most common misconceptions in the nonprofit world is that 501(c)(3) organizations are exempt from all types of tax. While 501(c)(3) entities enjoy broad exemptions from federal and state/local taxes, there are many...more
Effective July 1, 2025, a recently enacted Florida law, Senate Bill 700, will broadly prohibit those involved with charitable solicitations or sales promotions from receiving or soliciting funds from individuals and entities...more
Nonprofit organizations may be eligible for significant refunds of hotel occupancy and sales taxes, plus interest, because of the results of a recent class action lawsuit involving events held in Washington, DC. To qualify...more
Last week, the US House of Representatives passed H.R. 1, the “One Big Beautiful Bill Act.” This alert highlights the provisions in the Bill that could impact tax-exempt organizations....more
On May 16, Vermont Governor Phil Scott signed into law S. 27, a medical debt relief measure that prohibits the inclusion of medical debt on consumer credit reports and establishes a state-funded initiative to abolish...more
The US House of Representatives passed its One Big Beautiful Bill Act on May 22, 2025 (the Act), but nonprofit health systems may not find much about the Act that’s attractive. If passed by the US Senate and signed into law,...more
On May 22, 2025, the House passed its FY 2025 budget bill, which includes substantial tax cuts. Following extensive negotiations in the House, legislators included last-minute amendments to the budget bill, which, among other...more
President Trump’s proposed One Big Beautiful Bill, which the House of Representatives passed last week, contains several provisions applicable to nonprofit organizations and their donors. While the Senate could still revise...more
This Freeman Law blog provides an overview for the Texas nonprofit corporation to understand its obligations relating to the maintenance of books and records under Texas law and as to when, and under what circumstances, those...more