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 1
Mayor Adams has appointed a new Executive Director of the Mayor’s Office of Nonprofit Services, Johnny Celestin. Celestin most recently served as Deputy Director for the Mayor’s Office of Minority- and Women-Owned Business...more
City Council Passes FY25 Budget, Nonprofit Contracting Bill- During its last regular meeting before summer recess, City Council unanimously passed the FY25 City Budget. Council also approved a bill requiring competitive...more
On October 11, 2023, Governor Newsom signed SB 4, the Affordable Housing on Faith Lands Act (also known as "Yes in God's Back Yard" (YIGBY)), which promises to be one of the momentous housing bills of 2023. Sponsored by...more
In response to rent payments soaring across the country in recent years, the Biden administration unveiled new actions last Wednesday to protect tenants, make renting more affordable, and improve fairness in the rental...more
Measure ULA, also known as the “Homelessness and Housing Solutions Tax,” was a ballot measure in Los Angeles which was recently approved by voters in the 2022 Los Angeles County Midterm Elections. Measure ULA will impose a...more
The federal low income housing tax credit (LIHTC) program, 26 U.S.C. § 42, is the largest driver of affordable housing in the country. In an effort to keep LIHTC projects affordable as long as possible, Congress created a...more
As in previous years, the California Legislature passed a large volume of laws related to housing in the 2021 legislative session. (See Holland & Knight's previous annual recaps of California Housing Laws in the final section...more
In our previous legal alert here, we discussed the changes that SHB 2384 made to the property tax exemption for nonprofit family housing under RCW 84.36.560. On June 11, 2020, the Washington Department of Revenue (the...more
This article considers the constitutionality of certain provisions of proposed legislation, the Affordable Housing Credit Improvement Act of 2019. One provision of the bill - apparently offered in legislative response to a...more
San Francisco’s Community Opportunity to Purchase Act (COPA) became effective earlier this month but the Mayor’s Office of Housing and Community Development (MOHCD) has clarified that sellers of multi-family residential...more
Effective June 2, 2019, San Francisco has enacted the “Community Opportunity to Purchase Act” or COPA (codified as San Francisco Administrative Code, Section 41.B.1 through Section 41.B.14). Recognizing the housing crisis...more
Owners of multifamily residential properties in San Francisco will soon have to extend purchase offers to certain nonprofit organizations, before making or soliciting offers to sell those properties to anyone else—and will...more
Pending legislation introduced by San Francisco Supervisor Fewer would amend the City’s laws to give certain qualified non-profit organizations certified by the City (“Qualified Nonprofits”) the first right to purchase...more
According to a compelling report issued by the non-profit organization Win, every night in New York City over 23,000 children go to bed in a homeless shelter. It is estimated that one in 10 students in New York City public...more
The Tax Cuts and Jobs Act contains changes impacting the LIHTC Program. While the low-income housing tax credit program emerged largely unscathed, the reduction in corporate tax rates will reduce equity pricing. ...more
Carlton Fields Jorden Burt’s Government Law and Consulting Practice Group released its 2015 Florida Legislative Post-Session Report detailing significant bills that passed during the 2015 Regular Session of the Florida...more
Signaling increased oversight of nonprofit organizations, the New York Attorney General’s Office recently began to scrutinize the management and operation of New York nonprofits in an effort to head off potential crises...more
Brandywine Townhouses, Inc. v. Fed. Nat’l Mortgage Ass’n (In re Brandywine Townhouses, Inc.), 518 B.R. 671 (Bankr. N.D. Ga. 2014) – The debtor objected to a secured creditor’s claim on a number of grounds: it did not...more
Ever since the Massachusetts Supreme Judicial Court's 2002 decision in Board of Appeals of Wellesley vs. Ardemore, the "limited dividend" requirement of the Comprehensive Permit Law (also known as Chapter 40B or the...more
Did you know that an estimated 20 million people in the United States live in mobile home or manufactured home communities? These communities make up a significant component of the nation’s affordable housing stock....more