An Introduction to DAFs and Overview of the Newly Proposed DAF Regulations
Nonprofit Basics: Supporting Organizations Part 2 - Orientation for Understanding Type III Supporting Organizations
Nonprofit Basics: Supporting Organizations - Part 1
Loot and Private Foundation Rules - Part 2
Loot and Private Foundation Rules – Part 1
Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 3: Private Foundation Approaches to Policy Advocacy Allowed by the Internal Revenue Code
Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 2: Legislative Lobbying Activities by Public Charities
Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 1: Candidate Campaign Intervention
Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity
It appears that many of the country’s colleges and universities believe they have not already contributed enough to the decline of American education and to the erosion of our society, generally. These institutions of...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. This Nonprofit Basics episode is the third of a three-part series on election year activities for public charities and private foundations. Part 3 addresses private...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. This Nonprofit Basics episode is the second of a three-part series on election year activities for public charities and private foundations. Part 1 addressed the...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. This Nonprofit Basics episode is the first of a three-part series on election-year activities of public charities and private foundations. In part 1, Cynthia Rowland...more
Our advice is often sought about forming a charitable organization for personal reasons, corporate philanthropy or to house the charitable/educational activities of a trade association or a social welfare association. There...more
With 2022 under way, nonprofits incorporated in Washington should familiarize themselves with the newly updated Washington Nonprofit Corporation Act to determine whether updates to their articles, bylaws or general practices...more
Updated Procedures Related to Direct Contact in the Determination Process - On August 17, 2021, Exempt Organizations Rulings & Agreements (EO R&A) office issued Interim Guidance (IG) memorandum (TEGE-07-0821-0016) on...more
Anyone currently trying to buy a home in the United States is keenly aware of the low inventory of available homes and record-high prices. The current home-buying environment is especially challenging for low-income,...more
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
Over the last decade, impact investing has become a significant focus of many nonprofits, just as it has captured the attention of investors who care about social benefit or environmental results as much as financial results....more
On March 13, 2020, President Trump declared a national emergency under the Robert T. Stafford Disaster Relief and Emergency Assistance Act (the “Declaration”) due to extraordinary circumstances resulting from Coronavirus....more
Various Charities and Nonprofits webpages have been redesigned to improve organization, design and navigation using data analytics and user testing. Charitable hospitals under the Affordable Care Act – Section 501(r) - ...more
The IRS reminds people seeking tax-exempt status to use the current version of forms to avoid processing delays. The current version of Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the...more
Nonprofit entities that intend to operate as tax-exempt organizations described in section 501(c)(4) of the Internal Revenue Code (Code) are subject to new reporting requirements with the IRS. Specifically, newly-enacted...more
New requirement for organizations intending to operate under Section 501(c)(4): Submit Form 8976 - New legislation enacted at the end of 2015 added section 506 to the Internal Revenue Code. Section 506 requires an...more
The 2016 election season is red hot. So, now is the perfect time for a reminder about the political activity prohibitions applicable to public charities and private foundations....more
The IRA charitable rollover provision of the Internal Revenue Code, which allows individuals age 70½ or older to transfer, tax-free, up to $100,000 per year from an IRA to one or more eligible charities, has become permanent...more
When making grants to foreign organizations, private foundations must conduct costly and time-consuming expenditure responsibility, unless the foundation makes a good faith determination that the foreign organization is...more
The IRS released final regulations under Internal Revenue Code Sections 4942 and 4945 on September 25, 2015, specifically addressing grants by private foundations to foreign organizations. These final regulations are partly...more