Charitable Organizations

News & Analysis as of

Charities and nonprofits: Don't roll the dice with gambling laws

Are you involved with a charity or nonprofit that raises money by selling raffle tickets or holds poker tournaments or casino nights to fund operations? Although your charity or nonprofit may be using the proceeds to fund...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

CRA Provides Update On NPO Project

In 2009, the CRA commenced a broad review of the non-profit organization sector. You or your clients may have received a CRA questionnaire asking that the NPO provide information or documents in respect of its structure,...more

Conducting Operations Overseas: What Every Nonprofit Should Know

In this presentation: Road Map: Top Ten Steps to Successful and Compliant International Operations - - Identify Goals in the Foreign Market: What’s next? - Phased Approach: Considerations in entering...more

International Grant-Making: Best Practices for U.S. Public Charities

U.S. public charities are blessed, but also challenged, by a relative lack of regulation governing their grants to foreign persons and foreign entities. U.S. public charities are blessed by this lack of regulation...more

Retirement Community Qualifies as a Charity

A panel of the Commonwealth Court concluded that a continuing care retirement community qualified as an institution of purely public charity and was therefore exempt from real estate tax, except for a remand regarding...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

Nonprofit Revitalization Act Of 2013 -- Best Governance Practices Made Mandatory

On December 18, 2013 Governor Cuomo signed into law the Nonprofit Revitalization Act of 2013 (the “Revitalization Act”), Assembly Bill Number 8072; Chapter 549 of the Laws of 2013. Intended “to reduce unnecessary and...more

Nonprofit Revitalization Act of 2013

New York's Nonprofit Revitalization Act of 2013, signed into law by Governor Cuomo in December 2013, will become effective on July 1, 2014. The Act makes several major changes and additions to New York's Not-for-Profit...more

Tax-Exempt Hospitals: IRS Issues Proposed Revenue Procedure to Correct and Disclose Failure to Meet 501(r) Requirements

The Internal Revenue Service (“IRS”) on December 30, 2013 issued a proposed revenue procedure that outlines steps to correct and disclose failures to meet the requirements of new section 501(r) of the Internal Revenue Code...more

Massachusetts Attorney General Report on Charity CEO Compensation Reviews Pay Practices and Introduces New Reporting Form

Shortly before the new year, Non-Profit Organizations/Public Charities Division of the Office of the Attorney General (the AGO) released a detailed 92-page report on executive compensation at Massachusetts-based public...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

Best Practices for Charitable Organizations: New York Overhauls Nonprofit Corporation Law

New York Governor Andrew Cuomo recently signed into law the Non-profit Revitalization Act of 2013. The provisions of the Act are generally effective on July 1, 2014. The Act will require nonprofit corporations governed...more

Cuomo Signs Non-Profit Revitalization Act of 2013: New York Law Reforms Governance Rules for Nonprofits

Governor Andrew Cuomo signed the Non-Profit Revitalization Act of 2013 into law on December 18. The legislation had been pending in Albany since it was passed by the Legislature in late June. As explained in this...more

New York’s Nonprofit Revitalization Act Becomes Law

On December 18, 2013, New York State Governor Andrew Cuomo signed the Nonprofit Revitalization Act of 2013 (the Act) into law, triggering the first overhaul of the New York Not-for-Profit Corporation Law (N-PCL) in more than...more

New York Cracks Down on Executive Compensation for Not-for-Profits

Those powerful words were spoken by New York Governor Andrew M. Cuomo just over two years ago in his announcement of the formation of a task force to combat excessive executive compensation at not-for-profit corporations that...more

Charitable But Bankrupt

Over the last few years, bankruptcy has reared its head in venues one never thought possible. From churches to education and health organizations and, most recently to local government, in the form of Detroit’s filing, one...more

Sweet charity: Maine repeals its commercial co-venture licensing law

Maine has repealed its statute that requires registration and licensing of commercial co-ventures. Effective on October 8, 2013, co-venturers will no longer be required to obtain a license to conduct a commercial co-venture...more

Removing Requirements for Commercial Co-Ventures: Maine Repeals Registration Requirements for Promotions with Charitable Appeal

Starting this week, commercial co-ventures will have one less state to worry about when it comes to regulatory requirements for conducting promotions with charities. Earlier this summer, the Maine legislature passed the Act...more

Assets Held by Charitable Organizations Are Safe From Claims of Creditors in Bankruptcy Cases . . . Or Are They?

A charity, fulfilling its charitable mission, is successful in raising money for a variety of worthy projects - rebuilding after a natural disaster, medical education and care, summer camp experiences for disadvantaged...more

A Continued Examination of Charitable Patient Assistance Programs Part Eight in a Series: What Products Say About Charitable PAPs

In today’s challenging health care environment, Charitable Patient Assistance Programs (Charitable PAPs) have emerged to meet the needs of the nearly 30 million Americans that are underinsured and have difficulty paying...more

Technology & Sourcing News - August 2013

Is gambling law about to liberalise in the Czech Republic? - Foreign entrepreneurs may benefit from the Czech Government's approval of new gambling regulations needed to comply with EU requirements. Data Centre Risk...more

A Continued Examination of Charitable Patient Assistance Programs - Part Seven in a Series: Charitable PAPs: Donations and...

In today’s challenging health care environment, Charitable Patient Assistance Programs (Charitable PAPs) have emerged to meet the needs of the nearly 30 million Americans that are underinsured and have difficulty paying...more

Preliminary Approval of Settlement in California AG Class Action Alleging Cathode Ray Tube Price Fixing - Settlement Funds to be...

The San Francisco Superior Court recently granted preliminary approval of the settlement in a class action lawsuit brought by the California Attorney General, alleging that many California government entities were harmed by...more

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