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Charitable Organizations Private Foundations

Farella Braun + Martel LLP

REFRESH Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the fourth "refresh" of several original episodes published in the summer of 2022. As we near the end of summer, it's a good time to...more

Farella Braun + Martel LLP

REFRESH: Loot and Private Foundation Rules – Part 2

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In this episode, we refresh EO Radio Show episode 22, the second of our two episodes exploring private foundation rules using commentary on the comic Apple TV+ series...more

Farella Braun + Martel LLP

REFRESH: Loot and Private Foundation Rules – Part 1

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In this episode, I'm happy to refresh EO Radio Show episode 21, the first of our two episodes exploring private foundation rules using the Apple TV+ series Loot,...more

Charles E. Rounds, Jr. - Suffolk University...

The Case For Making Substantial Unrestricted Gifts To A Charitable Corporation Indirectly Via Assignment To An Independent...

When considering how to make a substantial gift to a charitable corporation, one should not rule out making it indirectly via assignment to an independent trustee. First, an independent trusteeship facilitates proper asset...more

Farella Braun + Martel LLP

Nonprofit Quick Tip: State Filings in North Carolina and South Carolina

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 75 is the tenth in a series of Quick Tip episodes focusing on the details of state registration of nonprofit corporations. Today, Cynthia Rowland and Joe...more

Farella Braun + Martel LLP

Nonprofit Basics: Scholarship Grant Program IRS Approval Requirements

Welcome to EO Radio Show - Your Nonprofit Legal Resource. In this episode, Cynthia Rowland focuses on IRC Section 4945(g), which provides an exception for grants to individuals so that the penalty taxes for such grants won’t...more

Farella Braun + Martel LLP

REFRESH Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities - Private Foundation Advocacy

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Here we are, solidly in the 2024 election year, and that means that private foundations need to refresh their understanding of election year issues for organizations...more

Farella Braun + Martel LLP

REFRESH Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities - Legislative Lobbying and Advocacy...

Welcome to EO Radio Show - Your Nonprofit Legal Resource. As most listeners are undoubtedly aware, 2024 is an election year, and that means that charities and private foundations need to refresh their understanding of...more

Farella Braun + Martel LLP

In the Weeds With New Supporting Organization Regulations

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today’s episode discusses highly technical Supporting Organization rules for public charity qualifications for charitable organizations. Last...more

Rivkin Radler LLP

Strategies for Giving to a Favorite Charity

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You may already know about many of the amazing things the North Shore Land Alliance has done to protect our beloved Long Island. The mission of the Land Alliance is: “To conserve and safeguard Long island’s natural and...more

Farella Braun + Martel LLP

Loot and Private Foundation Rules - Part 2

Welcome to EO Radio Show – Your Nonprofit Legal Resource with Cynthia Rowland. In this episode, my law partner Hons Yung and I finish our conversation about the first season of the Apple TV+ series Loot starring Maya Rudolph....more

Warner Norcross + Judd

Charitable Giving – Make It a Family Discussion

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While modeling your charitable nature for your children is important, studies have shown that the impact is even greater when role modeling is combined with meaningful discussions about charitable giving and its impact....more

Rivkin Radler LLP

Private Foundations, Closely Held Businesses, And Distribution Requirements

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“Show Me the Money”- Much has been written in recent months about how well the investment portfolios of private foundations have performed over the last several years. For example, a study conducted by the Council on...more

Farella Braun + Martel LLP

[Webinar] Election Year Issues for Private Foundations and Public Charities - April 21st, 3:30 pm - 5:00 pm PST

Public and private foundations may support nonpartisan election-related activities, but only in limited ways and amounts. Join our interactive live discussion as we cover the federal and California tax rules that apply to...more

McGuireWoods LLP

Private Foundations: Exercise Caution to Avoid Self-Dealing

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Federal tax law prohibits nonprofit organizations from providing private inurement and unwarranted private benefit. Failure to comply with these basic rules jeopardizes an organization’s tax-exempt status. Layered on top of...more

Miller Nash LLP

An Athlete's Guide to Philanthropy, Nonprofit Organizations, and Community Impact: International Operations of U.S. Charities...

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The world is increasingly a global community, and this phenomenon is equally visible in sports as in the business and social arenas. With professional sports leagues spanning national borders in Major League Baseball, the...more

Miller Nash LLP

An Athlete's Guide to Philanthropy, Nonprofit Organizations, and Community Impact: Philanthropy 101—Options for Giving (Part 1 of...

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A fundamental principle of sports competition is bringing your best self to the playing field. That principle applies equally to life outside of sports, and although Charles Barkley famously declared himself to be no role...more

Lathrop GPM

Leveraging Institutional Capital Assets to Meet the Moment

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Hoping to alleviate the immense damage to vulnerable communities inflicted by COVID-19 and racial inequities that have drawn the spotlight over the past year, foundations and other charitable institutions are digging deeper...more

Goodwin

Introduction To “Friends Of” Organizations

Goodwin on

Under § 170(c) of the Internal Revenue Code of 1986 as amended (the “Code”), a U.S. taxpayer may only claim a deduction on his or her federal income tax return for contributions made to 501(c)(3) charitable organizations...more

Foley & Lardner LLP

Event Tickets May Constitute Self-Dealing

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As private foundations and other charitable organizations look forward to the end of the coronavirus pandemic and the return of in-person events, it may be a good idea to review the self-dealing rules involving event tickets...more

BCLP

EO Update: e-News for Charities & Nonprofits

BCLP on

IRS webinar: File Error-Free Form 1023-EZ - The Tax Exempt and Government Entities Division invites you toregister for the free File Error-Free Form 1023-EZ webinar on Thursday, February 4, 2021; 1 p.m. Eastern Time....more

Foley & Lardner LLP

Seventh Circuit Examines Conflict of Interest Issue Relevant to Private Foundations

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The board members or trustees of private foundations frequently serve on the boards of organizations that apply for and receive grants. This may present the possibility of a conflict of interest issue when the foundation...more

Davis Wright Tremaine LLP

Family Business + Charity: Commercial Co-Venturing and Donor Advised Funds

Entering into "commercial co-ventures" and/or making contributions to a donor advised fund (DAF) allows a family business to carry out its charitable goals without the need for forming a stand-alone family business private...more

McDermott Will & Emery

Timely Actions – Highly Compensated Excise Tax Deadline Imminent

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As an update on an important matter that we raised during McDermott’s May 8 Tax Symposium, it is critical to promptly assess whether to report any excise taxes imposed under Section 4960 as the deadline for filing Form 4720...more

Patterson Belknap Webb & Tyler LLP

Newman’s Own Law

A last minute addition to the budget appropriations bill enacted by Congress this month has created new opportunities for philanthropic planning. Section 41110 of the bill creates a limited exception from the private...more

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