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Read need-to-know updates, commentary, and analysis on Nonprofits issues written by leading professionals.
Mayer Brown

Updates and Summary of the Evolving Executive Federal Funding Freeze

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On January 20, 2025, President Donald Trump signed several executive orders pausing several federal funding streams while the Trump Administration evaluates whether covered government financial assistance aligns with the...more

Rivkin Radler LLP

Business Owner Borrows from Their Private Foundation – A Different Form of “For Profit Philanthropy”?

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Many successful business owners attribute some part of their success to their community. For some of these owners, it is not enough to simply acknowledge this “debt”; they feel an obligation to share some of their financial...more

McNees Wallace & Nurick LLC

Pennsylvania Act 122: Understanding Key Reporting Requirements and Deadlines for Businesses in 2025

As of January 1, 2025, new reporting requirements and annual filings under Pennsylvania Act 122 of 2022 have become effective. Under this new legislation, business entities and other organizations operating in Pennsylvania...more

Snell & Wilmer

Church Founder’s Works Not “Works for Hire” Even Though Founder Was Employee

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Keith Rhinehart started the Aquarian Foundation church in 1955, with a mission to study “Modern Spiritualism, Christianity, Eastern and Metaphysical Thought.” Bruce Lowndes joined the church in the 1970s and grew close with...more

Akin Gump Strauss Hauer & Feld LLP

Memorandum for the Heads of Executive Departments and Agencies - Advancing United States Interests When Funding (Trump EO Tracker)

Summary - Directs the heads of executive departments and agencies to review all funding provided to NGOs and align future funding decisions with the interests of the United States and the goals of the Trump-Vance...more

Bond Schoeneck & King PLLC

Service of Donated Alcohol by Not-for-Profit Entities and Institutions of Higher Education

Not-for-profit entities and institutions of higher education may hold liquor licenses for their facilities. They may also be involved in catering events where alcohol is served on and off their premises. In connection with...more

Littler

Non-Profits, NGOs, Overseas Staff, and the DOGE Shake-Up at USAID: A Six-Point Checklist for a Way Forward

Littler on

On January 20, 2025, President Trump issued an executive order establishing the Department of Government Efficiency under Elon Musk. Just days later, on February 3, DOGE closed the Washington headquarters of the U.S. Agency...more

IR Global

How donations to charity can provide tax relief

IR Global on

Gift Aid transforms charitable donations by allowing charities and CASCs to claim 25p extra for every £1 given—at no additional cost to you. Higher and additional rate taxpayers can also claim valuable tax relief, making...more

Freeman Law

Colorado Religious Property Tax Exemption and UBI

Freeman Law on

Property owned by qualified religious organizations in Colorado may enjoy an exemption from state property tax. To enjoy exemption, the real and personal property must be owned and used “solely and exclusively for religious...more

Venable LLP

Illinois Law Requiring Certain Not-For-Profits to Disclose Demographic Data Challenged in Federal Court

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Illinois' General Not-For-Profit Corporation Act (Act) was amended to begin requiring certain Illinois not-for-profits to annually report on the demographics of their governing bodies as of January 1, 2025....more

Davis Wright Tremaine LLP

New Administration Outlook: How Your Organization Can Adapt to Federal Grant Uncertainty

This past week, the Trump Administration issued and then rescinded its January 27, 2025, OMB memorandum that temporarily paused federal agency grants, loans, and other financial assistance programs. In the supplemental...more

Woods Rogers

Federal Funding Freeze: Should Institutions and Government Contractors Prepare for the Worst?

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On January 28, 2025, reporters uncovered that President Trump’s pick to head the Office of Management and Budget (OMB) issued a government-wide directive to the heads of every federal agency titled “Temporary Pause of Agency...more

Benesch

Navigating the Impact of the Trump Administration’s Federal Funding Freeze

Benesch on

This bulletin discusses and advises about the recent flurry of activity from the Trump Administration directing a freeze on the expenditure of certain federal funds. We summarize the current status of the now rescinded...more

Farella Braun + Martel LLP

Nonprofit Basics: Unrelated Business Income Tax: Debt Financed Income - Part 3

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 109 is the third in a series of technical episodes describing the basic principles of the tax on unrelated business income generated...more

Bond Schoeneck & King PLLC

Most LLC Subsidiaries of Nonprofits Exempt From New York’s LLC Transparency Act, but Exemption is NOT Automatic

Quick Overview: The New York LLC Transparency Act (NYLTA) is a new law requiring limited liability companies (LLCs) to annually disclose detailed information about their owners to the Department of State. Most LLCs that are...more

Chambliss, Bahner & Stophel, P.C.

Federal Financial Assistance Payments to Continue for Now

A memo issued yesterday by the acting director of the Office of Management and Budget directed federal agencies to pause financial assistance payments or reimbursements, effective at 5 p.m. today. However, this afternoon, a...more

Ballard Spahr LLP

New 2025 Annual Report Requirements for PA Corporations, Nonprofits, and Associations

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The Pennsylvania Associations Code now requires annual reports to be filed as a result of Pennsylvania Act 122 (the Act), which will affect Pennsylvania entities or associations, as well as foreign entities or associations...more

Jenner & Block

Client Alert: Executive Order Suspending Foreign Aid Roils State Department and USAID Grantees and Contractors

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The first week of the second Trump Administration brought with it the issuance of dozens of executive orders (EO) that suggest far reaching implications for organizations large and small, for profit and non-profit alike....more

Dorsey & Whitney LLP

Federal Assistance in Jeopardy? What to Know about OMB Guidance About Hundreds of Billions in Federal Research and Loans to...

Dorsey & Whitney LLP on

On January 27, the Acting Director of the Office of Management & Budget issued a new Memorandum (M-25-13) that presages significant disruption—if not outright cancellation—of many federal assistance awards. ...more

Miller Nash LLP

Federal Agency Issues Memorandum Temporarily Freezing Federal Grant and Loan Payments; Judge Issues Temporary Stay

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Federal Office of Management and Budget Issues Memorandum Freezing Grant and Loan Payments On January 27, 2025, Office of Management and Budget (OMB) Acting Director Matthew Vaeth issued Memorandum #M-25-13, temporarily...more

Husch Blackwell LLP

Federal Government Freezes Grant/Loan Disbursements – What It Means for Nonprofits

Husch Blackwell LLP on

On January 27, 2025, the United States Office of Management and Budget (OMB) issued a pause, set to go into effect at 5 p.m. on January 28, to all “federal financial assistance programs and supporting activities.” The order...more

Sheppard Mullin Richter & Hampton LLP

ALERT: Trump Administration Issues “Pause” on Federal Grant Spending Effective January 28

On January 27, 2025, the White House Office of Management and Budget (“OMB”) released a memorandum regarding “Temporary Pause of Agency Grant, Loan, and Other Financial Assistance Programs” (OMB Memorandum M-25-13;...more

Cozen O'Connor

New York Note: NYS FY26 Executive Budget, City Legislation, Chief Nonprofit Officer

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Last Tuesday, Governor Hochul released her $252B FY26 Executive Budget. The proposal includes funding for $1B in tax cuts for middle class New Yorkers, $3B in rebate checks, $800M to expand the state’s child tax credit, $340M...more

Latham & Watkins LLP

Key Insights on Executive Order Directing Scrutiny of Private-Sector DEI Efforts

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On January 21, 2025, President Trump issued an executive order titled “Ending Illegal Discrimination and Restoring Merit-Based Opportunity” (the Order) directing federal agencies to enforce federal civil rights laws to...more

Whiteford

Client Alert: New Executive Orders on DEI

Whiteford on

On January 20 and 21, 2025, President Trump issued several executive orders (“EOs”)[1] that significantly impact diversity, equity, inclusion, and accessibility (“DEI” and “DEIA”) programs and initiatives. These executive...more

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