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
Legislation reintroduced by US Rep. Terri Sewell (D-AL) has the potential to significantly expand the use of tax-exempt municipal bonds while creating a new “direct pay” bond. The Local Infrastructure Financing Tools (LIFT)...more
Recent bills in the U.S. House of Representatives and Senate demonstrate legislators’ concerns about several issues related to nonprofits, including: (1) admissions practices at institutions of higher education; (2)...more
Businesses operating in New York state should be concerned about the potential impact of proposed legislation now under consideration in the New York legislature. The so called Consumer and Small Business Protection Act...more
In 2021, the Georgia Tax Tribunal ruled that a non-profit hospital was entitled to use Quality Jobs Tax Credits (QJTC) against its unrelated business income tax and its payroll withholding tax. Floyd Healthcare Mgmt., Inc. v....more
Article IV, Section 12(a) of the California Constitution requires the Governor within the first 10 days of the year to submit to the Legislature, with an explanatory message, a budget for the ensuing fiscal year. Last...more
Municipal workers in Colorado won the right to form unions with Colorado’s Collective Bargaining by County Employees Act, which goes into effect in 2023 and provides a significant expansion of collective bargaining rights for...more
U.S. Senators Ben Cardin (D-Md.) and John Thune (R-S.D) recently introduced the Athlete Opportunity and Taxpayer Integrity Act. The goal of the bipartisan legislation is to protect student athletes by preventing individuals...more
Our advice is often sought about forming a charitable organization for personal reasons, corporate philanthropy or to house the charitable/educational activities of a trade association or a social welfare association. There...more
A bill making its way through the Minnesota Legislature would be terribly damaging to Minnesota nonprofits. And, unfortunately, it looks like it has legs. Senate File 4359 and House File 4682 were introduced this week....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
With the holidays behind us and ongoing dysfunction in Washington, DC, state legislatures continue to be a hotbed of activity in governing. Connecticut, like the region, will continue to be an active legislature this year....more
IN THIS ISSUE - - Tax Tidbit - Meet Sen. Maggie Hassan (D-NH) - Meet the Chiefs - IRS Chief Counsel Michael Desmond - Deputy Treasury Secretary Justin Muzinich - IRS Commissioner Charles Rettig Legislative...more
TAX TIDBIT - Welcome back to the second week of the 116th Congress, where the stalemate between Speaker Nancy Pelosi and President Donald Trump seems to grow with every passing day as the government remains closed. Several...more
On February 13, in a matter of special note to non-profit hospitals and senior living organizations across the country, legislation was introduced in the United States House of Representatives that would restore tax exemption...more
The 2018 Florida Legislative Session began its 60 day trek to completion on Tuesday, January 9, 2018. Both House and Senate will be debating various health related bills which may be of interest to healthcare providers in...more
The California Corporate Securities Law of 1968 currently exempts from qualification any security of an issuer (1) organized exclusively for educational, benevolent, fraternal, religious, charitable, social, or reformatory...more
A bill recently introduced in the House seeks to expand the authority of Risk Retention Groups (“RRGs”) to write property, and not just commercial casualty, coverage. HR 3794, which was introduced on a bipartisan basis, would...more
Currently, New Jersey overtime and minimum wage laws do not apply to summer camps (and other summer conferences and retreats) operated by non-profit or religious corporations or associations. On June 5, 2014, the Assembly...more