How protected is our nonprofit's board if we have directors and officers liability insurance? How can we protect our organization?
Having appropriate insurance coverage—not just...more
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
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
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
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
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
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
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
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
In this presentation:
- Current Issues
- Overview of BYOD Policies
- Integrating BYOD in Your Workforce
- Lessons from the Front Lines
- Putting It All Together
The Washington Supreme Court has significantly limited non-profit religious organizations’ immunity from employment discrimination claims brought under the Washington Law Against Discrimination (“WLAD”), RCW 49.60. In...more
In this presentation:
- Recent Examples of Nonprofit Fraud and Embezzlement
- Why Does Employee Fraud Occur?
- Why Are Nonprofits Frequently the Victims of Fraud and Embezzlement?
I was completely nonplussed when I saw this brief filed by 44 law professors in the appeal now pending before the U.S. Supreme Court in Sebelius v. Hobby Lobby Stores, Inc., Case No. 13-354. I was shocked because the brief...more
We are once again entering the season when most for-profit and non-profit corporations file their annual reports with the Secretary of State or other applicable agency in the states where they are organized as well as the...more
Nonprofit organizations are increasingly allowing their employees to use their own mobile devices to access, view, download, and transmit work-related materials. While these bring-your-own-device (BYOD) programs may enhance...more
As 2013 came to a close, the Office of Management and Budget (OMB) issued the long-awaited final rule to the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, more commonly known...more
A recent decision by the North Carolina Court of Appeals serves as a reminder to North Carolina nonprofit corporations that their members can bring derivative actions on behalf of the nonprofit. But, if such actions are...more
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
Governor Cuomo signed New York's Non-Profit Revitalization Act of 2013 into law in December. Most of its provisions take effect July 1, 2014.
The new law, which was designed to stimulate New York's not-for-profit industry,...more
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
On January 14, House Ways and Means Committee Chairman Rep. Dave Camp (R-Mich.) introduced legislation that would prohibit, for a period of one year, Internal Revenue Service guidance related to social welfare organizations...more
Earlier this month, Secretary of State Debra Bowen announced that the proponents of an initiative measure could begin collecting petition signatures for their measure. If this measure makes it on to the ballot and is...more
In This Issue:
- Proposed Regulations
- Comments Solicited
- What You Should Do Now
- For More Information
- Excerpt from Proposed Regulations:
The proposed regulations are designed to reduce...more
The IRS has issued new guidance to assist Section 501(c)(3) nonprofit hospital organizations in complying with the requirements of Section 501(r), enacted by the Affordable Care Act. ...more
The California Board of Equalization in December 2013 issued guidance to advise nonprofit real-estate owners of the property tax consequences of hosting on their tax exempt properties solar generating equipment owned by...more
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