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Informed Giving During Times of Crisis

If you are like most people, you have heard the urgent calls to aid Ukraine and want to help. In a time of crisis like this, new nonprofit organizations and charitable initiatives are launched quickly, with compelling cases...more

Employees Telecommuting Across State Lines? 5 Things Nonprofits Should Know 

Let’s consider a scene that has become increasingly familiar over the past two years: Nonprofit “A,” an organization exempt from federal income tax under Internal Revenue Code Section 501(c)(3) and headquartered in New...more

New York Not-for-Profit Corporation Legislative Update

The nonprofit sector received welcome news last week as Governor Hochul signed two pieces of important legislation: (i) S4817a/A1141a which repeals recently-enacted and redundant state filing requirements, which could have...more

IRS Provides Long-Awaited Formal Guidance on 501(c)(3) LLCs

Since their rise to prominence in the 1990s, limited liability companies (LLCs) have become one of the most valuable tools in the corporate lawyer’s toolkit. Amongst all of the possible corporate forms to choose from, LLCs...more

Give While the Giving is Good: CARES Act Charitable Giving Incentives Expiring December 31

Among the many forms of relief included in the Coronavirus Aid, Relief, and Economic Security (CARES) Act, certain “limited-time only” enhanced tax benefits for charitable giving are of particular note as we head into the end...more

Exempt Organizations: 2015 Amendments to New York’s Nonprofit Revitalization Act (2/16)

In December of 2013, New York enacted the Nonprofit Revitalization Act (the NPRA) which impacted all New York not-for-profit corporations as it sought to not only update New York’s Not-for-Profit Corporation Law (NPCL) but it...more

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