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Charitable Trusts Charitable Organizations Nonprofits

Farella Braun + Martel LLP

Nonprofit Quick Tip: State Filings in Kentucky and Tennessee

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 78 is the 11th in a series of "Quick Tip" episodes focusing on the details of state registration of nonprofit corporations. In this episode, Cynthia Rowland...more

Rivkin Radler LLP

Should Closely Held Businesses Be Charitable?

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Faulty Framework? The question posed above is not intended to be rhetorical. Rather, it is one that the owners of a closely held business should consider thoroughly before transferring or committing any business assets to...more

Bricker Graydon LLP

The IRS Introduces New Procedures for Nonprofits Making Miscellaneous Determination Requests

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In the midst of tax season, the IRS released Rev. Proc. 2023-12 establishing new procedures for nonprofit and tax-exempt entities making miscellaneous determination requests. As with recent procedural changes to Forms 1023,...more

Venable LLP

IRS Announces Filing Changes for Form 8940 for Miscellaneous Determination Requests

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As part of an ongoing effort to modernize its operations and reduce administrative burdens, the Internal Revenue Service (IRS) has revised and updated the Form 8940 for tax-exempt organizations, charities, and nonexempt...more

Ballard Spahr LLP

PA Provides New Spending Flexibilities and Nonjudicial Settlement Opportunities for Nonprofits, Charitable Trusts

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On July 23, 2020, Pennsylvania Governor Tom Wolf approved 2020 Act 71, enacting House Bill 2484. The new law amends the Pennsylvania Consolidated Statutes, Titles 15 (Corporations and Unincorporated Associations) and 20...more

Partridge Snow & Hahn LLP

Make Your Charity Great Again; Double-Check Your Compliance With State Registration Laws

Earlier this month, the New York Attorney General’s office ordered Donald Trump’s foundation to immediately stop soliciting charitable donations in the state. The attorney general also demanded that the Trump Foundation...more

Blank Rome LLP

Change In New York Law Affects New York Nonprofit Organizations And Wholly-Charitable Trusts, As Well As Other Charities...

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The Nonprofit Revitalization Act of 2013 (“Act”), many parts of which are effective July 1, will affect New York nonprofit corporations and wholly-charitable trusts as well nonprofit corporations formed in other jurisdictions...more

Cadwalader, Wickersham & Taft LLP

Nonprofit Revitalization Act Of 2013 -- Best Governance Practices Made Mandatory

On December 18, 2013 Governor Cuomo signed into law the Nonprofit Revitalization Act of 2013 (the “Revitalization Act”), Assembly Bill Number 8072; Chapter 549 of the Laws of 2013. Intended “to reduce unnecessary and...more

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