Non-Profits

News & Analysis as of

Changes to Community Benefit Reporting for Tax-Exempt Hospitals

For tax year 2013, the Internal Revenue Service (IRS) has made a change to the manner in which tax-exempt organizations that operate one or more hospital facilities compute community benefit for purposes of reporting on...more

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

The War on Charity: Nonprofits Should Take a Page from the For-Profit Handbook to Survive & Thrive

Nonprofit organizations do good, improve lives, strengthen communities, and lighten the burdens of government and society as a whole. Unfortunately charities are, more than ever before, facing exponentially growing needs,...more

Why Tax-Exempt Organizations Should Plan for Joint Ventures

Non-profit organizations, which are exempt from federal income tax under Internal Revenue Code section 501(c)(3) (each a “Tax- Exempt Organization”), may find it necessary or beneficial for their operational goals to enter...more

The Waiting Game: What to Do (and Not Do) While an Exemption Application is Pending

So, you have thoughtfully and thoroughly prepared the Form 1023 Application for Recognition of Exemption Under Section 501(c)(3) (“Form 1023” or “application”) on behalf of a charity, and filed it with the IRS along with a...more

Election-Year Activities for Your Nonprofit: Avoiding the Legal Pitfalls and Understanding the Evolving Landscape

In this presentation: - McCutcheon Case - 501(c)(3) versus 501(c)(4) or (6) - Ideas for your 501(c)(3) -501(c)(4) activities –Permissible uses –Federal disclosure –State...more

The Nuts And Bolts Of Property Tax Exemptions For Nonprofits

Regular readers of this column no doubt are used to the typical note on state tax topics such as residency and sales taxes. But here at Noonan’s Notes global headquarters, we like to mix it up occasionally, not only to...more

Top 5 Nonprofit Legal Issues of the Past Year

The IRS scandal, diverting assets, ethics and more – the annual list of issues that affected associations and nonprofits in the past year. 1. Nonprofit corporation law changes New York and the District of...more

Association TRENDS 2014 Legal Review

In this issue: - Top 5 Legal Issues of the Past Year - And the horse you rode in on Antitrust and membership restrictions - Employment and benefits developments: Same-sex couples - DOJ rules on...more

Will Camp Tax Plan Impact Charitable Giving and Tax-exempt Organizations?

In late February 2014, House Ways and Means Committee Chairman Dave Camp (R-MI) released a nearly 1,000 page discussion draft addressing tax reform. Chairman Camp’s proposal includes changes to numerous sections of the...more

Preventing and Investigating Fraud, Embezzlement, and Charitable Asset Diversion: What's a Nonprofit Board to Do?

I) Increasing Scrutiny of Fraud, Embezzlement, and Charitable Asset Diversion in the Nonprofit Sector - A) The Washington Post’s Investigation, “Inside the Hidden World of Thefts, Scams and Phantom Purchases at the...more

Hospital and Health System M&A Series: The Role of the Nonprofit Hospital Board in Consolidation Transactions

As the hospital consolidation market continues to grow, most consolidation transactions involve nonprofit health systems. Nonprofit boards of directors should prepare well in advance to evaluate consolidation opportunities...more

Recent Amendments to New York’s Not-For-Profit Corporations Law

Time to Update Your Corporate Bylaws? New York Gov. Andrew Cuomo signed the New York Non-Profit Revitalization Act of 2013 (Act), into law in December 2013, thereby adopting important changes to the governance of...more

The OMB Super Circular: What the New Rules Mean for Nonprofit Recipients of Federal Awards

In this presentation: - The Super Circular – What Is It? - When Is the Super Circular Effective? - New Pre-Award Processes - Increase of Internal Controls - Changes to Indirect Cost...more

State Moves To Strip Former LGC Insurance Pool Of Nonprofit Status

Despite a long-awaited state Supreme Court ruling, the legal wrangling between the state and the former Local Government Center continues. This time, the focus is on the HealthTrust risk pool, which insures roughly 50,000...more

Nonprofit Insurance Coverage: You Need More Than a Directors and Officers Policy

Question: How protected is our nonprofit's board if we have directors and officers liability insurance? How can we protect our organization? Answer: Having appropriate insurance coverage—not just...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

Federal Grant & Contract News for Nonprofits - February 2014

In our ongoing coverage of the 2013 release of the Office of Management and Budget’s (OMB) “Super Circular”, we provide further information and guidance from OMB, through the Council on Financial Assistance Reform (COFAR)....more

Key House Committee Chairman Releases Long-Awaited Tax Reform Overhaul: Major Changes Proposed for Nonprofits

On February 26, 2014, U.S. House of Representatives Ways and Means Committee Chairman Dave Camp released "The Tax Reform Act of 2014," a 979-page sweeping federal tax reform package that, among many other things, addresses a...more

Nonprofit Seeks to Enjoin DOJ Settlement with JP Morgan

On February 10, non-profit corporation Better Markets, Inc., filed a complaint in the United States District Court for the District of Columbia against the United States Department of Justice and the Attorney General of the...more

New York Nonprofit Revitalization Act Of 2013 To Have Significant Impact On State’s Nonprofit Corporations

When New York State Governor Andrew Cuomo signed the Nonprofit Revitalization Act of 2013 into law on December 18, 2013, New York nonprofit corporations became subject to the most substantial revision of the New York...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

HHS Allows Third-Party Premium Payments By Tribes And Non-Profits

We previously reported that the U.S. Department of Health and Human Services ("HHS") has discouraged hospitals and other third parties from paying patients' premiums or cost-sharing. HHS stated in its November 4, 2013 FAQ...more

Implementing a Bring-Your-Own-Device Policy: What Your Nonprofit Needs to Know

In this presentation: - Current Issues - Overview of BYOD Policies - Integrating BYOD in Your Workforce - Lessons from the Front Lines - Putting It All Together - Hypothetical...more

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