Insights on Planned Giving From the BNY Annual Charitable Giving Report for 2024
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
The Ontario Securities Commission (“OSC”) recently announced certain amendments to the dealer registration exemptions for not-for-profit angel investor groups and eligible early-stage businesses that had been developed to...more
On July 3, the House of Representatives approved “The One Big Beautiful Bill Act” as approved two days earlier by the Senate. The final version of the bill contains several provisions relevant to tax-exempt organizations. The...more
On July 1, 2025, the Senate narrowly passed an amended FY 2025 budget bill that incorporates most of the House tax proposals, which we previously summarized here, but differs in various aspects. The Senate bill will now...more
On July 1, the Senate approved its version of “The One Big Beautiful Bill Act,” containing several provisions relevant to tax-exempt organizations. Importantly, certain proposed amendments contained in draft legislation...more
Discussions of the tax-exempt status of universities, nonprofit advocacy groups and other Section 501(c)(3) organizations frequently have been in the news lately. The IRS revocation of a Section 501(c)(3) organization's...more
On June 26, 2025, Rhode Island enacted Bill 579 SUB A, Chapter 41, establishing new compliance and reporting requirements for nonprofit organizations operating within the state. Aimed at enhancing transparency and...more
The Handbook for Directors of Nonprofit Corporations in the United States summarizes the duties of directors of nonprofit corporations, provides general background information regarding selected available federal tax...more
Rhode Island nonprofits holding sales tax exemption certificates are reminded to file their renewal applications before the upcoming deadlines to maintain their tax-exempt status and comply with updated requirements. Sales...more
A recent Supreme Court ruling could have significant implications for religious schools and other nonprofit organizations seeking tax exemptions under state unemployment compensation systems. What standard will be applied to...more
On June 9, 2025, the U.S. District Court for the Northern District of California issued a preliminary injunction in San Francisco A.I.D.S. Foundation, et. al. v. Trump, 25-cv-01824-JST (N.D. Cal.), enjoining three of the nine...more
On June 16, 2025, the Senate Finance Committee released its draft FY 2025 budget bill, which generally incorporates most of the House’s tax proposals, which we previously summarized here, but also differs in various aspects. ...more
The Internal Revenue Service (IRS) began terminations of employees on February 20, 2025, with initial news reports of layoffs set to 6,000 terminations and a stated intent to downsize its workforce by upwards of 50 percent as...more
On June 16, the Senate Finance Committee released its draft portions of “The One Big Beautiful Bill Act,” following passage by the House of its version of the bill on May 22. Like the House bill, the Senate proposal includes...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. In today's episode, Farella host Cynthia Rowland is joined by David Ogburn, a senior client strategist with BNY Wealth. David will talk about the recently released BNY...more
On May 22, 2025, the House of Representatives passed the One Big Beautiful Bill Act (H.R. 1, hereafter the “Revised House Bill”). The Revised House Draft Bill contains certain changes to the original bill that was released...more
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