On Friday, April 29, 2022, Ramsey County District Court Judge Awsumb issued a decision in the highly publicized case brought by the Minnesota Attorney General’s Office seeking removal of the three Otto Bremer Trust Trustees....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
For nonprofits and the lawyers who love them, 2020 and 2021 have been full of frustrating interactions with the IRS. Getting the IRS to acknowledge and respond to basic communications has seemed more difficult than in the...more
A nonprofit recently settled with the Minnesota Attorney General due to conflicts of interest and allegations of self-dealing. While it may be easy to dismiss the settlement as an example of a sham nonprofit obviously...more
A recent study found that nonprofit boards are 78.6 percent white. That means nonprofit boards do not reflect the make-up of the American population or the constituents these nonprofits and foundations serve. The National...more
The Minnesota Supreme Court concluded, in a July 29, 2020, decision*, that an unpaid student intern working at a local nonprofit was entitled to the same protection against discrimination found in the Minnesota Human Rights...more
On July 29, 2020, the Minnesota Supreme Court issued an opinion* that reverses the long-held common-law understanding in Minnesota that hospitals are not liable for the actions of their physician independent...more
Youth sports organizations are often run by people who are volunteers. Sometimes one volunteer within the group opens a bank account in the name of the sports organization, so fees can be deposited and expenses paid. Many...more
The COVID-19 pandemic has changed the way that associations and its members are engaging. With the stay at home orders in place across the country, in-person meetings have been replaced with video or teleconferences, and a...more
When the Federal Reserve Board announced its Main Street Lending Program, it was unclear whether nonprofits would be eligible. On April 30, 2020, the Feds clarified that nonprofits are not eligible for the Program and noted...more
Most nonprofit board/member meetings are governed by the below set of rules, though there are a few nonprofits subject to the Open Meeting Law. This article does not address OML issues....more
Minnesota Governor Tim Walz signed a workers’ compensation bill on April 7, 2020, to help first responders, healthcare workers and daycare workers who contract COVID-19 in the workplace. The law is intended to ensure...more
As the COVID-19 pandemic continues to impact all corners of life both locally and nationally, we have received questions from our nonprofit clients regarding the use of their endowment funds to help support their targeted...more
I was wrong. I was on record opining that the nonprofit parking tax would never be repealed.
But, it is a December miracle, because late on Friday, December 20, 2019, President Trump signed a $1.4 trillion spending package...more
On Friday, December 20, 2019, President Trump signed a $1.4 trillion spending package that included simplification of the taxes paid by private foundations. Unlike public charities, private foundations are subject to an...more
A recent Minnesota Court of Appeals decision affirmed that funds like endowment funds, held by charitable organizations, will generally be considered gifts and not contracts.
Case Background -
In 2004 and 2008, Mr....more
Nonprofit Board Chair job descriptions usually include phrases like “facilitate consensus” and “ensure all voices are heard.” I agree with those job descriptions. In my experience, Board Chairs generally understand that part...more
Nonprofit association attorneys Heidi Christianson and Zach Crain have compiled a list of the top 10 questions their association clients have been asking about in 2019....more
Outside-the-box-thinking could give private foundations a reason to be excited about an obscure provision in the tax bills passed by the House and currently pending in the Senate....more
The Affordable Care Act imposed new requirements on tax-exempt hospitals under Section 501(r) of the Internal Revenue Code. Section 501(r) and its implementing regulations present a complex framework intended to promote...more
Recent demonstrations highlight a significant passion for expressing dissent and opposition to the Trump administration and its public policy positions. Given the dramatic increase in queries we have received from our clients...more
3/8/2017
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