Somos ’24 More Than Before: Conference Recap with DHC's Sean Crowley & Bianca Rajpersaud
Nonprofit Basics: International Grantmaking Part 3 -Special Rules for Private Foundations
Nonprofit Basics: International Grantmaking – Part 2 Income Tax Withholding Rules
A Q&A With Exempt Organization Lawyer and EO Radio Show Host Cynthia Rowland
Nonprofit Basics: International Grant Making - Part 1 Overview and Antiterrorism Rules
Ask a Certified Fraud Examiner Q&A - Part 4
Nonprofit Quick Tip: Corporate Filings in Washington, D.C.
Fraud Prevention Techniques for Nonprofit Organizations - Part 3
Steps Your Nonprofit Can Take to Mitigate Fraud Risks - Part 2
Fraud Risks at Nonprofit Organizations - Part 1
Nonprofit Quick Tip: State Filings in Colorado and Wyoming
REFRESH Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity
REFRESH Nonprofit Basics: Director Duties and Best Practices for the Typical Nonprofit Public Benefit Corporation
REFRESH Nonprofit Basics: Designators, Members, Directors, Officers - The Who’s Who of Nonprofit Governance
REFRESH Nonprofit Basics: Overview of Nonprofit Charitable Organization Types: Corporation, LLC, Trust, Association and Fiscal Sponsorship
Expedited Review of IRS Applications for Recognition of Exempt Status
Nonprofit Quick Tip: State Filings in New Mexico and Utah
Back to Compliance: Reinstating Tax-Exempt Status for a Charity
Nonprofit Book Review: ABA Guidebook for Directors of Nonprofit Corporations
Nonprofit Quick Tip: State Filings in Oklahoma and Texas
The Tax Exempt & Government Entities Division (TE/GE) of the Internal Revenue Service (IRS) recently published a program letter outlining the Division’s priorities in fiscal year 2025. The Division lists “tax-exempt...more
On November 19, 2024, a bipartisan pair of senators, Sen. Charles E. Grassley (R-Id.) and Sen. Elizabeth Warren (D-Ma.) united again, a year after a similar letter, to urge the Internal Revenue Service (IRS) to increase...more
As the 2024 tax year comes to a close, owners of individual retirement accounts (IRAs) might consider combining the tax benefits of charitable giving with a qualified charitable distribution (QCD) from their IRA....more
The U.S. Department of the Treasury and the Internal Revenue Service have issued final regulations allowing tax-exempt entities that are partners in clean energy projects to elect to receive energy tax credits in cash....more
A conversation with Milam Newby and Nancy Pollard on their work with Friends of the Children, a national youth mentoring organization, and its life-changing impact on kids facing adversity....more
On November 20, 2024, OIG released new compliance program guidelines for nursing facilities titled, “Nursing Facility Industry Segment-Specific Compliance Program Guidance” (the Nursing Facility ICPG or the Guidance). The...more
Leading Age, a community of nonprofit aging service providers, including long-term care organizations and hospices, is seeking congressional action before the swearing in of the incoming 119th Congress (on January 3, 2025),...more
The National Center for Non-Profit Sector (“NCNPS”) is the supervisory body of civil society organizations and private foundations. The NCNPS regulates civil society organizations and private foundations in accordance with...more
Board composition impacts the strategic direction, financial health, and overall performance of every enterprise. A well-functioning board of directors is the backbone of any successful organization, whether it operates...more
Administrators of governmental plans and church plans that are not subject to the Employee Retirement Income Security Act of 1974 (ERISA) should review the following actions to be taken before the end of 2024 and address what...more
The following checklist highlights key issues for general counsel with respect to employee benefit plans and executive compensation arrangements....more
This season, step away from the holiday rush and connect with leaders who are transforming Greater Cincinnati through bold action and compassion. Join us as we spotlight four leaders "moving the needle" on community care and...more
HM Treasury has published two letters from Tulip Siddiq, Economic Secretary to the Treasury sent to the CEOs of the Financial Conduct Authority and the Prudential Regulation Authority requesting a report on the current...more
Land banks and community land trusts (CLTs) are non-profit corporations each formed under Ohio law. They share similar missions to unlock the potential of vacant, abandoned, and/or tax-delinquent (VAD) properties....more
Host Zack Fink, sat down with colleagues Bianca Rajpersaud, and Sean Crowley, to recap the Somos ’24 Annual Conference in San Juan, Puerto Rico from November 6-10. This year DHC hosted a panel discussion on M/WBE Contractor...more
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today's episode is the third in a series of several critical compliance topics relevant to international grantmaking by U.S. public charities...more
When Emily Brown joined Project W's first Tech Equity Hub, she was in the process of transitioning her work in the "food as medicine" space from the nonprofit she founded to her digital health company, Attane Health. Whether...more
On October 25, Pennsylvania Attorney General (AG) Michelle Henry announced a court order requiring the pastor and founder of Peniel Christian Fellowship International to pay $305,704 in restitution for allegedly misusing...more
On October 28, the US Court of Appeals for the Fifth Circuit held that a nonprofit corporation that coordinates health care for privately insured patients does not qualify for tax exemption under Section 501(c)(4) because it...more
This alert provides an overview of the Corporate Transparency Act (CTA) and explains the procedures that a newly formed tax-exempt entity must undertake in order to comply with the CTA....more
As Hurricane Helene survivors mark one month since the storm hit, and long-term recovery continues in Western North Carolina, this client alert addresses financial resources for businesses. ...more
One of the best things that a family foundation’s governing board can do is embark on a “Wellness Check” of the foundation. A Wellness Check is a review of the foundation’s compliance with state and federal law, filings, key...more
In the nonprofit sector, organizations often face unique legal challenges that require efficient and cost-effective dispute resolution mechanisms. Arbitration provisions in contracts can offer nonprofits a strategic advantage...more
As the aftermath from Hurricanes Helene and Milton continue to unfold, charitable organizations have pondered how they can provide aid to individuals who are in need of medical supplies, housing, and other basic necessities....more
Welcome to EO Radio Show - Your Nonprofit Legal Resource. Today's episode is the second in a three-part series addressing several critical compliance topics relevant to international grantmaking by U.S. public charities and...more