Non-Profits

News & Analysis as of

Hospital Conversion to For-Profit Status Improves Health (i.e., Financial Health)

For years the debate has raged: Does conversion of a nonprofit hospital to for-profit status result in a decline in clinical quality? An improvement? More efficient operations? A decrease in the volume of indigent and...more

Foreign Charities and the Changing Landscape of CRA Charity Audits

There has been a flurry of recent scrutiny and activity in the areas of foreign and domestic charities – few foreign charities remain on the list of qualified donees since the changes to the definition of “qualified donee” in...more

Using the New Markets Tax Credit to combat chronic homelessness

In 2011, USBCDC, one of the largest New Markets Tax Credit investors, used the credit to finance a facility for Blanchet House of Hospitality, a social services nonprofit that provides three-meals-per-day, clothing and...more

Do-Gooders Need Not Apply

According to its mission statement, Consumer Watchdog is a non-profit entity “dedicated to providing an effective voice for taxpayers and consumers in an era when special interests dominate public discourse, government and...more

Volunteers Cause Winery Woes

Volunteers and for-profit businesses shouldn’t be served together. That lesson has proved to be fatal for a small California winery. As reported by the San Jose Mercury News, Westover Winery’s “use of volunteer workers...more

Disclaimer Requirements Apply to All Forms of Non-Media Communications Disseminated for the Purpose of Influencing an Election

The Minnesota Campaign Finance and Public Disclosure Board (Board) recently issued a memorandum that serves as an important reminder for all nonprofit organizations during this election season. In its memorandum, the Board...more

Stop the Presses!

A recent client alert warned of impending changes in the California non-profit hospital world because of a new bill giving the Attorney General’s office greater powers than ever before to approve, deny, or modify mergers...more

Bill Aims At Clarifying Status Of Ex Officio Directors

Yesterday’s post considered the various paths to becoming a director under the California General Corporation Law. The California Nonprofit Corporation Law defines “directors” in a similar fashion but makes it clear that the...more

Unclaimed Funds: Requirements, Penalties, and Relief for Holders of Unreported Funds

“Unclaimed funds” are all intangible property (such as savings accounts, checking accounts, unclaimed wages, dividends, credit balances and many other types of outstanding checks and balances payable) unclaimed by its owner...more

Perspectives - Trends and topics in not-for-profit management - September 2014

In this Issue: - Not-for-Profit Volunteers: HIPAA Compliance & Training - Not-for-Profit Spotlight: Project Sunshine - 10 Ways to Lose Your Not-for-Profit Status - Economic Development...more

Hobby Lobby Redux

The regulations set forth two possible approaches to defining a “qualifying closely held for-profit entity” In Burwell v. Hobby Lobby Stores, Inc., 134 S. Ct. 2751 (2014) the Supreme Court held that the requirement to...more

How Other NFPs Are Earning (and Keeping) Donors

One of the most frequent questions our not-for-profit clients ask us is: What are the latest techniques other NFPs are using to find new donors and keep current donors engaged? While there’s no real “secret sauce,” successful...more

IRS and Department of Treasury Release 2014-2015 Priority Guidance Plan

On August 26, 2014, the IRS and the Department of the Treasury issued the 2014-2015 Priority Guidance Plan. The Priority Guidance Plan includes 18 exempt organization law projects and four projects relating to charitable...more

Mission Creep Costs A Section 501(c)(3) Organization Its Exemption

A change in function of a Section 501(c)(3) organization results in the IRS revoking its exemption. To receive Section 501(c)(3) status, exempt organizations apply for exemption from the IRS. The exemption application...more

A Coming Threat to Hospital Health?

Gov. Brown will likely soon sign a bill granting new and far-reaching powers to the Attorney General to review and undo non-profit hospital mergers. Proponents of the bill argue for this expanded power on the grounds that...more

Eighth Circuit Reminds Nonprofits They Are Subject to Whistleblower Laws

Nonprofits help shape, empower, and strengthen many underserved communities with the aid of donors who believe and trust in the organization’s mission. These goodhearted missions come with accountability to both donors and...more

Indiana Property Tax Exemptions: Church Permitted To File Letter In Lieu Of Application; Trade Association Failed To Prove Split...

Church properly used letter of notification (and not official application) to claim exemption; previously granted exemption rolled forward. The Indiana Board of Tax Review applied a 100% property tax exemption to a church...more

Critical Issues in Hospital and Health System M&A

In This Issue: - Executive Summary - Preparing a Hospital or Health System for Sale or Partnership Transactions - Developing a Hospital Transaction Strategy and Process - The Role of the Nonprofit Hospital...more

ERISA Litigation Review

The courts have been busy in 2014, addressing a variety of issues in the employee benefits field in decisions that impact everyone from union travelers to ESOP fiduciaries. This advisory summarizes a selection of the 2014...more

No Delaware Court Decision Re Fee-Shifting Bylaw On An As-Applied Basis

It now appears that the Delaware court will not address the as-applied validity of a fee-shifting bylaw in the case involving Hemispherx. (As discussed in this post and this Cooley Alert, the Delaware Supreme has already...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

Weekly Update Newsletter - September 2014

In this issue: - GSA OASIS and OASIS Small Business Contracts are Ready for Business - DoD Issues Proposed Rule to Update FOIA Program - Has the IRS Become Gun-Shy on Regulating Nonprofits? -...more

Lawful but Awful: Red Cross Says Hurricane Sandy Distributions Are Trade Secrets

While the term “trade secret” generally makes people think of Coca-Cola’s secret formula, software source codes, or company client lists, trade secret law has evolved to include everything from proprietary formulae to...more

Advocacy Organizations’ Complaint Puts a Spotlight on Potential Noncompliance by Nonprofit Hospitals

On August 25, two advocacy organizations filed a complaint with the Internal Revenue Service (IRS) alleging noncompliance by a hospital system with respect to certain community benefit requirements imposed by the Patient...more

Nonprofit Alert: Minnesota Public Benefit Corporation Act - Who Will Measure the Benefit, and How?

On January 1, 2015, the Minnesota Public Benefit Corporation Act (the Act) takes effect, and will allow the formation of public benefit corporations for the first time in this state. Public benefit corporations are not...more

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