Nonprofits Updates

Read need-to-know updates, commentary, and analysis on Nonprofits issues written by leading professionals.
News & Analysis as of

Copycat Ordinance: Los Angeles County to Adopt $15 Minimum Wage Similar to Recent Los Angeles Citywide Ordinance

On July 21, 2015, the Los Angeles County Board of Supervisors approved a motion directing County Counsel to prepare a “Countywide Minimum Wage Ordinance” to incrementally increase the minimum wage for Los Angeles County...more

Stark Litigation: The Tuomey Saga Draws to a Close

In what may be the penultimate chapter of the long–running saga of the Tuomey case, the Fourth Circuit affirmed the final judgment and award in favor of the government in its case against Tuomey Healthcare System, Inc....more

Group Homes Were Not Charitable

A panel of the Commonwealth Court of Pennsylvania held that group homes maintained by a nonprofit for persons with intellectual disabilities were not entitled to real estate tax exemptions as charities. ARC Human Services,...more

Morristown Memorial Hospital: A Tax Exemption Ruling All Nonprofit Hospitals Need to Know About

A recent New Jersey Tax Court decision has nonprofit entities on edge. The decision may offer tax authorities the opportunity to pursue payments from nonprofit hospitals and may result in the redefining of tax exemptions by...more

Proposed Changes to Financial Accounting for Not-for-Profit Entities

The Financial Accounting Standards Board (“FASB”) has issued an exposure draft of a Proposed Accounting Standards Update, Presentation of Financial Statements of Not-for-Profit Entities, which would make significant changes...more

IRS Clarifies Financial Assistance Policy Requirements for Charitable Hospital Organizations

The Internal Revenue Service (IRS) has clarified the requirements for charitable hospital organizations required to adopt a financial assistance policy. For large hospitals or hospitals using the services of multiple private...more

Is Your Nonprofit Hospital’s Property Tax Exemption Safe?

Nonprofit hospital leaders are sitting up and taking notice of a New Jersey Tax Court decision, published June 25, that could have a major impact on health care facilities nationwide (AHS Hospital Corp., d/b/a Morristown...more

Notice Clarifies Provider List Requirements For Hospital Facilities Under Section 501(R)

On December 31, 2014, the Internal Revenue Service (IRS) issued final regulations under Section 501(r) of the Internal Revenue Code (IRC), which requires a hospital facility to establish a written financial assistance policy...more

Court of Appeals Decides “Greater Jamaica” RPTL 420-a Case

We reported in February on an Appellate Division, Second Department case that held that public parking garages can qualify as tax exempt under Real Property Tax Law § 420-a. On July 1, the Court of Appeals overturned that...more

New Nevada Commerce Tax Effective July 1, 2015

While not purporting to give specific advice on Nevada tax law, the following is a summary of some of the general principals underlying the new tax law. A new Nevada Commerce Tax (“NCT”) was signed into law by Nevada Governor...more

FASB Defers Effective Date of New Revenue Recognition Standard

Audit committees, CFOs and accountants everywhere are cheering as the FASB has deferred the effective date of its new revenue recognition standard. As a result, public business entities, certain not-for-profit entities, and...more

Alert: California Approves Pathway for Non-Profit Institutions to Maintain Exemption from State Oversight

Governor Jerry Brown has now signed into law Senate Bill 81, which included language amending the California Private Postsecondary Education Act of 2009 (the "Act") to permit "independent institutions of higher education"...more

Tax Court Finds that Non-Profit Hospital Does not Qualify for Property Tax Exemption

In a June 25, 2015 opinion in AHS Hospital Corp. v. Town of Morristown, Judge Bianco of the New Jersey Tax Court ruled, as a matter of first impression, that the Morristown Medical Center ("MMC"), a non-profit hospital, does...more

New Tennessee Business Related Laws Go Into Effect

Hundreds of new Tennessee laws went into effect on July 1, 2015. The following is a summary and link to several new laws which can affect Tennessee businesses. SB 1058 – Wrongful discharge for firearms and...more

Tennessee Non-Profits Take Note: Failure to Register May Result in Significant Fines

Over the last few of months, the Tennessee Department of State, Division of Charitable Solicitations and Gaming (the “Division”) has filed at least seven lawsuits against non-profit organizations doing business in Tennessee....more

A trust is not an agency

The trustee is not an agent of the beneficiary. The trustee's duty not to delegate the administration of the trust could well be implicated if the trustee without authority were to behave as if he were the beneficiary's...more

Sea changes are afoot with the minimum wage

In a nearly unanimous vote on June 10, the Los Angeles City Council cleared the way to make the city the largest in the United States to have a minimum wage to $15 per hour. The raise will fully go into effect in 2020....more

Co-branding Credit Cards with Charities: Commercial Co-Venture Issues

A cobranded credit card program in which the “merchant” is in fact a charity may be subject to special rules relating to the regulation of “commercial co-ventures” (also known as “cause-related marketing”). Issuers and...more

Nonprofit Volunteers: We’ll work for free … unless we get hurt

If your company is a nonprofit or has a nonprofit foundation, are you covered if something happens to your volunteers while they’re engaged in service to your organization? The concern is real. There were 287 fatal...more

OIG Approves Charitable Organization's Patient Assistance Program

On May 28, 2015, the U.S. Department of Health & Human Services, Office of Inspector General (OIG) issued an advisory opinion approving a charitable organization’s proposal to provide financial assistance to individuals with...more

China Issues Draft Legislation to Strengthen Regulation over Foreign NGOs

Nonprofit and nongovernmental organizations in the PRC (NGOs), both domestic and foreign, have played important roles in China’s economic and social development over the years. While the number of foreign NGOs conducting...more

More Evidence Gathered in Whistleblower Claim Against ALEC

New evidence from nonprofit advocacy organizations Common Cause and the Center for Media and Discovery bolsters claims that the American Legislative Exchange Council (ALEC) has been falsely portraying itself as a tax-exempt...more

Regulators' Actions Against Charities that Swindled $187 Million from Donors Serve as Compliance Reminder

On May 18, 2015, the Federal Trade Commission (FTC) and 58 agencies from all 50 states and the District of Columbia filed a complaint charging four cancer charities and the individuals controlling them with allegedly...more

Alert: Department Issues New Dear Colleague Letter on State Authorization

On Friday, June 19, 2015, the US Department of Education ("ED" or "the Department") issued a Dear Colleague Letter (GEN-15-10) ("DCL") reminding institutions that the current state authorization requirements (34 CFR § 600.9)...more

Changes Ahead for Kentucky's Nonprofits and Other Business Entities

Gov. Beshear signed House Bill 440 into law on April 1st, with the provisions of the new law becoming effective on June 24th. This new law adopts provisions modeled on the Revised Uniform Unincorporated Nonprofit Associations...more

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