Charitable Donations Charitable Organizations

News & Analysis as of

New York advocacy groups and tax-exempts face additional disclosure obligations

Recent judicial and administrative decisions in New York State should put not-for-profit organizations, advocacy groups and similar entities on notice about their disclosure and transparency obligations in New York....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

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

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

Gavel to Gavel: Follow crowd with care

For some at the age of this author, a CARE package is known and remembered from when it was first offered and popularized after the end of World War II by Cooperative for Assistance and Relief Everywhere Inc. as an emergency...more

Legal Issues in Cause-Related Marketing

Cause-related marketing is frequently used by businesses to bolster sales, improve brand reputation, and improve public relations. Under the laws of a number of states, when a business advertises that it will make a...more

Donor Advised Funds: A Popular Way to Give to Charity

In recent years, donor advised funds have become a popular alternative to private foundations and supporting organizations for many donors. Donor advised funds allow donors to receive some of the benefits associated with a...more

Brands weigh benefits, risks of ‘cause-related marketing’

The morning after the last game of the 2014 World Series, Joe Torre got up early, put on a new uniform and flew to New York to get to work. Torre isn’t trying to make a comeback as a manager. The Hall of Famer and World...more

Pennsylvania Bureau Changes Due Dates for Renewing Charitable Solicitation Registrations

On October 14, 2014, Governor Corbett signed H.B. No. 359 into law, changing the due dates for certain fundraising registrations required under Pennsylvania law. These changes take effect 60 days after the...more

Booster Club's Revenues: Supportive of a Charity or Reducing Parental Obligations? - Tax Court Finds Substantial Private Inurement...

Booster clubs have long been used as fundraising arms for affiliated sports organizations. Establishing a booster club as a 501(c)(3) public charity provides the added benefit of enabling contributors to booster clubs to...more

Indiana Property Tax Rulings: Charitable Purpose Exemption For Rented Home And Duplex; Taxpayers Prevail With USPAP Appraisal,...

The following summaries of final determinations by the Indiana Board of Tax Review from the first half of 2014 were prepared by Noeli E. Serna, a 2014 summer associate at Faegre Baker Daniels who will be entering her second...more

For goodness sake! Taking cause-related marketing rules to heart

Whether it’s an organization that is close to the CEO’s heart, a response to a local tragedy, or a PR move to distract from some unpleasant news, there are times when extending a helping hand can also help a company’s bottom...more

Charitable Planning with S Corporation Stock—Making It Work

Since 1998, charities have been able to own S corporation stock (“S stock”). However, the ownership of S stock by an exempt organization may result in either an unexpected tax burden or a liability rather than an asset for...more

Real Estate Tip - Keep It in The Family?

Using a will to give a commercial building to a loved one, a business partner or even a charitable organization is not ideal planning. Adverse tax consequences, the public probate process and operational difficulties aside,...more

Enhancements to Florida's Solicitation of Funds Law Now Effective - Charities Now Have Tighter Regulations

In response to the Tampa Bay Times investigative story, "America's Worst Charities," Florida’s Commissioner of Agriculture, Adam Putnam, worked with the Florida Legislature to enact material enhancements to Florida's...more

New Non-profit Donor Disclosure Takes Effect July 1, 2014 for California Elections

On May 14, 2014, Governor Jerry Brown signed Senate Bill 27 (S.B. 27), increasing the disclosure requirements that non-profit "multipurpose" organizations are subject to when engaging in California elections. This legislative...more

Change In New York Law Affects New York Nonprofit Organizations And Wholly-Charitable Trusts, As Well As Other Charities...

The Nonprofit Revitalization Act of 2013 (“Act”), many parts of which are effective July 1, will affect New York nonprofit corporations and wholly-charitable trusts as well nonprofit corporations formed in other jurisdictions...more

New OIG guidance issued on independent charity patient assistance programs

On May 21, 2014, the Office of Inspector General (“OIG”) issued a Supplemental Special Advisory Bulletin (“Bulletin”) on independent charity patient assistance programs (“PAPs”). The Bulletin, which supplements the 2005...more

SJC Upholds Charitable Property Tax Exemption for Land Conservation Organization

On May 15, the Supreme Judicial Court released its opinion in New England Forestry Foundation v. Hawley, ruling that a 120-acre parcel of forest land owned by the Foundation in the Town of Hawley was eligible for the...more

David: Charitable Tax Credit Allowed For Amounts Paid For Inflated Donation Receipts

Where a taxpayer receives an inflated donation receipt, may the taxpayer claim a charitable donation credit for the cash amount of the gift?...more

New Jersey Bill Seeks To Permit Additional Withholdings And Deductions From Employee Wages

On March 24, 2014, a bill (S1846) was introduced that would permit an employer to withhold a portion of an employee’s wages for purchases authorized by the employee made at an event sponsored by an organized and...more

Soliciting Charitable Dollars in Nevada? New Law Requires State Registration for Most Organizations.

The State of Nevada now requires non-profit corporations that solicit charitable contributions to register and provide certain information to the Nevada Secretary of State. This information will be a matter of public record...more

Recent Developments and Trends for Exempt Organizations

2013 was something of a lost year for the Exempt Organizations (EO) Division of the IRS. In the spring, the Division was embroiled in a controversy involving the targeting of conservative advocacy groups that led to the...more

Substantiation is a Requirement to Deduct a Charitable Contribution

Donors must receive acknowledgment letters from charitable organizations in order to deduct contributions of $250 or more. See IRS Publication 1771....more

What You Need To Know About The Non-Profit Revitalization Act Of 2013

What is the Non-Profit Revitalization Act of 2013? On December 18, 2013, Governor Andrew M. Cuomo signed into law the Non-Profit Revitalization Act of 2013 (the “Act”). The Act signifies the first substantial overhaul...more

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