Nonprofit Basics: International Grantmaking – Part 2 Income Tax Withholding Rules
A Q&A With Exempt Organization Lawyer and EO Radio Show Host Cynthia Rowland
Nonprofit Basics: International Grant Making - Part 1 Overview and Antiterrorism Rules
Ask a Certified Fraud Examiner Q&A - Part 4
Nonprofit Quick Tip: Corporate Filings in Washington, D.C.
Fraud Prevention Techniques for Nonprofit Organizations - Part 3
Steps Your Nonprofit Can Take to Mitigate Fraud Risks - Part 2
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
REFRESH Nonprofit Basics: Overview of Nonprofit Charitable Organization Types: Corporation, LLC, Trust, Association and Fiscal Sponsorship
Expedited Review of IRS Applications for Recognition of Exempt Status
Nonprofit Quick Tip: State Filings in New Mexico and Utah
Back to Compliance: Reinstating Tax-Exempt Status for a Charity
Nonprofit Book Review: ABA Guidebook for Directors of Nonprofit Corporations
Nonprofit Quick Tip: State Filings in Oklahoma and Texas
Advice for Nonprofit Investment Committees From an Investment Advisor June 3, 2024 Podcast
REFRESH: Loot and Private Foundation Rules – Part 2
On October 25, Pennsylvania Attorney General (AG) Michelle Henry announced a court order requiring the pastor and founder of Peniel Christian Fellowship International to pay $305,704 in restitution for allegedly misusing...more
On October 28, the US Court of Appeals for the Fifth Circuit held that a nonprofit corporation that coordinates health care for privately insured patients does not qualify for tax exemption under Section 501(c)(4) because it...more
This alert provides an overview of the Corporate Transparency Act (CTA) and explains the procedures that a newly formed tax-exempt entity must undertake in order to comply with the CTA....more
As Hurricane Helene survivors mark one month since the storm hit, and long-term recovery continues in Western North Carolina, this client alert addresses financial resources for businesses. ...more
One of the best things that a family foundation’s governing board can do is embark on a “Wellness Check” of the foundation. A Wellness Check is a review of the foundation’s compliance with state and federal law, filings, key...more
In the nonprofit sector, organizations often face unique legal challenges that require efficient and cost-effective dispute resolution mechanisms. Arbitration provisions in contracts can offer nonprofits a strategic advantage...more
As the aftermath from Hurricanes Helene and Milton continue to unfold, charitable organizations have pondered how they can provide aid to individuals who are in need of medical supplies, housing, and other basic necessities....more
Welcome to EO Radio Show - Your Nonprofit Legal Resource. Today's episode is the second in a three-part series addressing several critical compliance topics relevant to international grantmaking by U.S. public charities and...more
Under new rules that went into effect in 2024, certain business entities are now required to file Beneficial Ownership Information (“BOI”) Reports with the Financial Crimes Enforcement Network (“FinCEN”) of the U.S....more
Welcome to the fall edition of Legacy Matters, Nutter’s private wealth and nonprofit newsletter focusing on estate planning and philanthropy topics. In this issue, we analyze the Final SECURE Act regulations that will become...more
As we previously reported, a new Pennsylvania annual report (Annual Report) filing requirement is set to begin in calendar year 2025. The Annual Report replaces the Commonwealth’s Decennial Filing Report and applies to nearly...more
We are pleased to share our insights from the 2024 NAAG/NASCO Charities Conference Public Day. This event provided a wealth of information on various aspects of charitable regulation and management at the state level. Below...more
Nonprofits periodically ask how they can change their legal domicile or state of incorporation from one state to another. For some, an evolution in the location of physical or virtual headquarters, the type and nature of...more
Can a teacher put a sticker on their laptop expressing support for a political candidate? What about an employee attending a pro-life rally or using their personal social media account to express opinions about global...more
The government recently issued final rules on the Mental Health Parity and Addiction Equity Act (MHPAEA). The rules require most employers—including most nonprofits—to take action by January 1, 2025....more
In potentially welcome news for public institutions of higher education, in Notice 2024-73, the Internal Revenue Service (IRS) confirmed that the new long-term part-time (LTPT) rules introduced by the SECURE Act and SECURE...more
Over 10,000 rare diseases are currently affecting more than 30 million Americans. This article, written in partnership with members of the Rare Disease Compliance Consortium, focuses on the role of Patient Advocacy...more
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Dave Bruns, director of client services at Farella Braun + Martel, and this is the podcast's 100th episode. To mark this milestone, I'm taking over as today's...more
Unless blocked by federal courts, on January 1 the minimum salary required to claim the white-collar exemptions from the Fair Labor Standards Act’s overtime provisions increases to $1,128 per week, or $58,656 annually....more
Explore the intriguing world of cross-border philanthropy with Farella Braun + Martel through the lens of the Netflix movie "Holiday in the Wild." For this presentation we are delighted to invite accounting professionals to...more
A New Perimeter team, including lawyers from DLA Piper Peru, recently supported a historic “debt-for-nature” swap between the US and Peru that will redirect more than USD20 million to protect three priority areas in the...more
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today's episode introduces several critical compliance topics relevant to international grantmaking by U.S. public charities and private...more
In partnership with the Voinovich School of Leadership & Public Service and Ohio Southeast, we host this annual event to gather Central Ohioans connected to Southeastern Ohio, celebrate the region, and hear updates from those...more
Welcome to EO Radio Show—Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the fourth in a series of episodes in which we discuss fraud at nonprofit organizations with the expert insight of Sly Atayee, a...more
There are numerous considerations in structuring the board of directors of a nonprofit organization, including optimal size, qualifications, responsibilities, diversity, succession, compensation, and voting rights, to name a...more