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
In May 2020, Goodwill Industries of North Central Pennsylvania, Inc. (Goodwill) acquired the building in State College, Pennsylvania, in a high-traffic area that had numerous retail stores in the immediate vicinity. Later...more
Were you paying attention to the recent news about the Federal Trade Commission’s (FTC) rule banning noncompetition clauses (the Rule)? You may have missed this critical point the FTC included as part of the rollout of that...more
On April 23, 2024, the Federal Trade Commission (FTC), pursuant to sections 5 and 6(g) of the Federal Trade Commission Act (the “Act”), issued their final “Non-Compete Clause Rule” (Rule). This Rule provides that non-competes...more
While the U.S. Congress may be retarded in its lawmaking responsibilities, the States of Tennessee and Utah recently passed legislation affecting charitable sales promotions as follows: Tennessee: Amended its...more
District of Columbia AG Brian L. Schwalb reached three separate settlements regarding alleged violations of the District’s nonprofit laws. The AG’s office settled with the Fraternal Order of Police, Jerrard F. Young Lodge...more
Donor advised funds (DAFs) are wildly popular with donors because they reduce the costs and administrative burdens of charitable grants and investing, thereby increasing amounts available for charitable giving. Since 2009,...more
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I’m Cynthia Rowland, and episode 62 describes new proposed regulations important to the administration of donor advised funds. The Internal Revenue Service and the...more
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
The National Association of Attorneys General (NAAG), in conjunction with the National Association of State Charity Officials (NASCO), hosted its annual conference to discuss the state of charities and a variety of issues...more
Fall is in the air, and that means brands are planning holiday promotions. The season of buying is also the season of giving, and Q4 is prime time for brand + charity partnerships and cause marketing campaigns. Often, a...more
Many philanthropically minded clients have established their own private foundations to support charitable causes they believe in now, and to serve as a vehicle for giving for future generations of their family. While many...more
Donors with ownership interests in privately held companies (i.e., limited liability companies, corporations, partnerships) have the ability to utilize the interest to make a charitable gift. This strategy becomes...more
Faulty Framework? The question posed above is not intended to be rhetorical. Rather, it is one that the owners of a closely held business should consider thoroughly before transferring or committing any business assets to...more
Like Peas in a Pod? What do private, not-for-profit colleges and hospitals have in common? There are quite a few items that come immediately to mind: •They may qualify for exemption from federal income tax. •Tax-exempt...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. This is the second of two parts that discuss supporting organizations as a special type of public charity. All supporting organizations must pass an organizational...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. This episode is the first of two parts that discuss the definition of supporting organizations as a special type of public charity. All supporting organizations must...more
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
Welcome to EO Radio Show – Your Nonprofit Legal Resource with Cynthia Rowland. In this episode, my law partner Hons Yung and I bring you what we hope to be the first in an occasional series of reviews of popular media,...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
Welcome to EO Radio Show. This nonprofit basics episode is intended to help a founder of a new charity to navigate the complex rules that describe a public charity. Many people think that the designation 501(c)(3) means an...more
The Handbook for Directors of Nonprofit Corporations in the United States summarizes the duties of directors of nonprofit corporations, provides general background information regarding selected available federal tax...more
As the Internal Revenue Service ramps up its audit staff, its gaze is extending beyond the for-profit sector. IRS audits of public charities are also increasing. We have recently assisted several charities with their...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