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Nonprofits Business Organization

Read need-to-know updates, commentary, and analysis on Nonprofits issues written by leading professionals.
IR Global

How donations to charity can provide tax relief

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Gift Aid transforms charitable donations by allowing charities and CASCs to claim 25p extra for every £1 given—at no additional cost to you. Higher and additional rate taxpayers can also claim valuable tax relief, making...more

Freeman Law

Colorado Religious Property Tax Exemption and UBI

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Property owned by qualified religious organizations in Colorado may enjoy an exemption from state property tax. To enjoy exemption, the real and personal property must be owned and used “solely and exclusively for religious...more

Venable LLP

Illinois Law Requiring Certain Not-For-Profits to Disclose Demographic Data Challenged in Federal Court

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Illinois' General Not-For-Profit Corporation Act (Act) was amended to begin requiring certain Illinois not-for-profits to annually report on the demographics of their governing bodies as of January 1, 2025....more

Davis Wright Tremaine LLP

New Administration Outlook: How Your Organization Can Adapt to Federal Grant Uncertainty

This past week, the Trump Administration issued and then rescinded its January 27, 2025, OMB memorandum that temporarily paused federal agency grants, loans, and other financial assistance programs. In the supplemental...more

Woods Rogers

Federal Funding Freeze: Should Institutions and Government Contractors Prepare for the Worst?

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On January 28, 2025, reporters uncovered that President Trump’s pick to head the Office of Management and Budget (OMB) issued a government-wide directive to the heads of every federal agency titled “Temporary Pause of Agency...more

Benesch

Navigating the Impact of the Trump Administration’s Federal Funding Freeze

Benesch on

This bulletin discusses and advises about the recent flurry of activity from the Trump Administration directing a freeze on the expenditure of certain federal funds. We summarize the current status of the now rescinded...more

Farella Braun + Martel LLP

Nonprofit Basics: Unrelated Business Income Tax: Debt Financed Income - Part 3

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 109 is the third in a series of technical episodes describing the basic principles of the tax on unrelated business income generated...more

Bond Schoeneck & King PLLC

Most LLC Subsidiaries of Nonprofits Exempt From New York’s LLC Transparency Act, but Exemption is NOT Automatic

Quick Overview: The New York LLC Transparency Act (NYLTA) is a new law requiring limited liability companies (LLCs) to annually disclose detailed information about their owners to the Department of State. Most LLCs that are...more

Chambliss, Bahner & Stophel, P.C.

Federal Financial Assistance Payments to Continue for Now

A memo issued yesterday by the acting director of the Office of Management and Budget directed federal agencies to pause financial assistance payments or reimbursements, effective at 5 p.m. today. However, this afternoon, a...more

Ballard Spahr LLP

New 2025 Annual Report Requirements for PA Corporations, Nonprofits, and Associations

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The Pennsylvania Associations Code now requires annual reports to be filed as a result of Pennsylvania Act 122 (the Act), which will affect Pennsylvania entities or associations, as well as foreign entities or associations...more

Jenner & Block

Client Alert: Executive Order Suspending Foreign Aid Roils State Department and USAID Grantees and Contractors

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The first week of the second Trump Administration brought with it the issuance of dozens of executive orders (EO) that suggest far reaching implications for organizations large and small, for profit and non-profit alike....more

Dorsey & Whitney LLP

Federal Assistance in Jeopardy? What to Know about OMB Guidance About Hundreds of Billions in Federal Research and Loans to...

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On January 27, the Acting Director of the Office of Management & Budget issued a new Memorandum (M-25-13) that presages significant disruption—if not outright cancellation—of many federal assistance awards. ...more

Miller Nash LLP

Federal Agency Issues Memorandum Temporarily Freezing Federal Grant and Loan Payments; Judge Issues Temporary Stay

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Federal Office of Management and Budget Issues Memorandum Freezing Grant and Loan Payments On January 27, 2025, Office of Management and Budget (OMB) Acting Director Matthew Vaeth issued Memorandum #M-25-13, temporarily...more

Husch Blackwell LLP

Federal Government Freezes Grant/Loan Disbursements – What It Means for Nonprofits

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On January 27, 2025, the United States Office of Management and Budget (OMB) issued a pause, set to go into effect at 5 p.m. on January 28, to all “federal financial assistance programs and supporting activities.” The order...more

Sheppard Mullin Richter & Hampton LLP

ALERT: Trump Administration Issues “Pause” on Federal Grant Spending Effective January 28

On January 27, 2025, the White House Office of Management and Budget (“OMB”) released a memorandum regarding “Temporary Pause of Agency Grant, Loan, and Other Financial Assistance Programs” (OMB Memorandum M-25-13;...more

Cozen O'Connor

New York Note: NYS FY26 Executive Budget, City Legislation, Chief Nonprofit Officer

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Last Tuesday, Governor Hochul released her $252B FY26 Executive Budget. The proposal includes funding for $1B in tax cuts for middle class New Yorkers, $3B in rebate checks, $800M to expand the state’s child tax credit, $340M...more

Latham & Watkins LLP

Key Insights on Executive Order Directing Scrutiny of Private-Sector DEI Efforts

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On January 21, 2025, President Trump issued an executive order titled “Ending Illegal Discrimination and Restoring Merit-Based Opportunity” (the Order) directing federal agencies to enforce federal civil rights laws to...more

Whiteford

Client Alert: New Executive Orders on DEI

Whiteford on

On January 20 and 21, 2025, President Trump issued several executive orders (“EOs”)[1] that significantly impact diversity, equity, inclusion, and accessibility (“DEI” and “DEIA”) programs and initiatives. These executive...more

Pillsbury Winthrop Shaw Pittman LLP

Code of Conduct: Developing a Guide for Association Event Attendees

Associations invest considerable effort and expense to help assure a safe, welcoming and positive experience for all attendees. Just one disruptive, ill-mannered, offensive individual can significantly damage the experience...more

Farrell Fritz, P.C.

Empowering Long Island’s Future: Nature Conservancy Supports Local Conservation Efforts

Farrell Fritz, P.C. on

The Nature Conservancy (TNC), a global environmental nonprofit founded in 1951, is offering grants of up to $50,000 across Long Island and New York State to support conservation and climate adaptation initiatives, with a...more

Moritt Hock & Hamroff LLP

Strengthening Your Charitable Mission Through Partnership & Collaboration

As attorneys who work primarily with not-for-profit organizations, one challenge in charitable operations that comes up time and time again is how to further the charitable mission. Whether it’s feeding hungry people,...more

Farella Braun + Martel LLP

Nonprofit Basics: Unrelated Business Income Tax: Modifications and Exceptions - Part 2

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 108 is the second in a series of technical episodes describing the basic principles of the tax on unrelated business income generated...more

ArentFox Schiff

What Employers and Nonprofits Should Know About Trump’s Executive Order Banning Diversity Preferences

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Following his inauguration on January 20, President Trump signed a slew of executive orders, including a handful related to Diversity, Equity, and Inclusion (DEI) initiatives....more

Rosenberg Martin Greenberg LLP

Pennsylvania Joins the Pack – New Annual Reporting Requirement and What You Need to Know

As of January 1, 2025, most domestic and foreign filing associations in Pennsylvania are required to file an annual report (like that required in most states) (the “Annual Report”). This replaces the prior decennial filing...more

Holland & Knight LLP

Obligations of the National Registry of Personal Databases Before the SIC in Colombia for 2025

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The Superintendency of Industry and Commerce (Superintendencia de Industria y Comercio or SIC) of Colombia has reiterated the provisions of External Circular 003 of Aug. 1, 2018, emphasizing that companies and nonprofit...more

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