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Nonprofit Law › Finance & Banking › International Law & Trade

Read Nonprofit Law updates, news, and legal commentary from leading lawyers and law firms:

News & Analysis as of May 23, 2013

Higher Education Oversight and Governance: Role of a College Board of Trustees

Charles E. Rounds, Jr.

Why the Classic Legal Terminology of the Anglo-American Trust is in French, Not English: The “Law French” Phenomenon

by Charles E. Rounds, Jr. on 4/1/2013

The institution of the trust, a creature of the English Court of Equity, evolved deep in the bosom of the Anglo-American legal tradition. France, a civil jurisdiction, lacks a legal institution that is truly comparable. Her...more

Venable LLP

Federal Grant & Contract News for Nonprofits - January 2013

by Elizabeth Buehler, Dismas Locaria, Jeffrey S. Tenenbaum, Melanie Jones Totman | Venable LLP on 1/30/2013

In January, there were some particularly important developments with respect to whistleblower protections in connection with federal grants and contracts, as well as Office of Management and Budget (“OMB”) information on the...more

Proskauer - Not for Profit/Exempt...

Proposed Regulations Change Rules Governing Good Faith Determinations of a Foreign Organization’s Equivalence to a Public Charity

by Proskauer - Not for Profit/Exempt... on 10/4/2012

The IRS recently issued proposed regulations amending the rules applicable to a private foundation’s good faith determination that that a foreign grantee is the foreign equivalent of a public charity or private operating...more

Sheppard Mullin Richter & Hampton LLP

IRS Issues Proposed Regulations To Make International Grant-Making By Private Foundations Easier

by Sheppard Mullin Richter & Hampton LLP on 10/2/2012

On September 24, 2012, the IRS issued Proposed Regulations §§ 53.4942(a)-3 and 53.4945-5 in order to reduce barriers to international grant-making made by private foundations. Secretary of State Hilary Clinton announced the...more

Morgan Lewis

IRS Issues New Regulations to Facilitate Foreign Grantmaking

by Morgan Lewis on 9/27/2012

New rules expand the class of tax practitioners qualified to issue good-faith determinations regarding foreign-grantee equivalency; IRS seeks comments on further amendments to current regulations....more

Pillsbury Winthrop Shaw Pittman LLP

United States Takes First Step in Liberalizing Sanctions on Burma

by Pillsbury Winthrop Shaw Pittman LLP on 4/25/2012

On April 17, 2012, the Department of the Treasury's Office of Foreign Assets Control (OFAC) released new General License 14-C, which authorizes financial transactions under specified circumstances in support of humanitarian,...more

Michael Volkov

Bribery Risks and Charitable Giving

by Michael Volkov on 4/19/2012

The FCPA paparazzi has a standard list of anti-corruption risks: government interactions, third-party due diligence, gifts and entertainment, and mergers and acquisitions/joint ventures. Notice that charitable giving is not...more

Foley Hoag LLP - Corporate Social...

United States Eases Sanctions on Financing for Development Organizations in Burma

by Foley Hoag LLP - Corporate Social... on 4/18/2012

On April 17, the U.S. Treasury issued new General License No. 14-C, which relaxes sanctions on financial services with respect to certain humanitarian and not-for-profit activities in Burma. This License allows...more

Proskauer - Not for Profit/Exempt...

URGENT: Treasury Must Receive FBAR Filings by June 30 - for Most Filers

by Proskauer - Not for Profit/Exempt... on 6/27/2011

As reported in our prior blog entry, the Report of Foreign Bank and Financial Accounts, Form TD-F 90-22.1 (“FBAR”) must be filed by a U.S. person that holds a financial interest in, or signature or other authority over, a...more

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