Charities Exiting California: Paperwork, Pitfalls, and Patience
2026 IRS Dirty Dozen: Key Scams to Watch For
Grantmaking Due Diligence: A Risk-Based Approach for Charitable Giving
Building Sustainable Peace with Shalom Center's Father Patrick Devine
REFRESH Election Year Issues for Private Foundations and Public Charities: Legislative Lobbying Activities by Public Charities
Election Year 2026: A 501(c)(3) Compliance Refresher for Charities and Private Foundations
The Heart of the Hustle: Leading with Soul in the Social Sector with Amber Melanie Smith & Danny Rosin
Top 10 Compliance Best Practices for Nonprofits
Nonprofit Quick Tip: State Filings in Kansas and Missouri
REFRESH Loot and an Introduction to Private Foundation Rules - Part 2
REFRESH Loot and an Introduction to Private Foundation Rules - Part 1
The Lobby Bar Podcast | The Swiss Army Knife of Political Entities: 501(c)(4) Risks and Rewards
2025 Veterans Day Tribute
REFRESH Key Questions To Ask When Launching a New Charitable Corporation
Nonprofit Basics: Creating an Employer-Sponsored Disaster Relief Charity
Nonprofit Quick Tip: State Filings in Montana and Nebraska
AI Risks and Realities for Nonprofits: Traps for the Unwary and Tips for Avoiding Them
Leading With AI: Nonprofit Management and Boardroom Perspectives
AI on a Shoestring: A Startup Nonprofit’s Real-Life Journey
Philanthropic-minded individuals face changes to their charitable giving strategies as new tax provisions take effect in 2026. The One Big Beautiful Bill Act (OBBBA) introduces both opportunities and limitations that require...more
On April 7, the NCUA announced a proposed rule to amend its chartering and field of membership regulations under Appendix B to 12 CFR 701, as part of its ongoing “Deregulation Project” (previously covered by InfoBytes here)....more
When does a volunteer legally become an employee? For California’s nonprofit sector, the answer just got a lot clearer. A recent California appellate case, Spilman v. Salvation Army, provides a roadmap for distinguishing...more
China’s rules for international NGOs are shifting, and the stakes are high. This Lawflash breaks down what is changing, what regulators now expect, and how NGOs can adjust their strategy to protect programs, partnerships, and...more
Last week, the Ninth Circuit issued a published decision striking down California’s Assembly Bill 290 (“AB 290”) on First Amendment grounds. See Fresenius Med. Care Orange Cnty., LLC v. Bonta, No. 24-3654 (9th Cir. Apr. 7,...more
In a decision dated 17 March 2026 (published on 1 April 2026), the French Competition Authority (the "Authority") imposed a fine of €3.4 million on the Syndicat National des Moniteurs du Ski Français (the "SNMSF"), for having...more
RECENT LOBBYING, ETHICS & CAMPAIGN FINANCE UPDATES - Campaign Finance & Lobbying Compliance - Colorado: A federal judge upheld Colorado’s individual campaign contribution limits as constitutional on March 26, 2026, ruling...more
On March 26, 2026, California Attorney General (AG) Rob Bonta filed a complaint in state court against six individuals and three organizations for allegedly creating and operating sham charities. According to the complaint,...more
A major new tax credit quietly arrived with last year’s omnibus budget reconciliation bill, opening a new opportunity for existing or prospective educational organizations to incentivize scholarship donations....more
The enactment of Section 25F of the Internal Revenue Code—part of the One Big Beautiful Bill Act (P.L. 119-21)—is one of the most significant developments in education-related tax policy in a generation. Building on decades...more
The bill on transparency of civil society organizations (Wetsvoorstel transparantie maatschappelijke organisaties) was rejected by the Dutch Senate (Eerste Kamer) on March 24, 2026. The bill primarily contained two measures...more
In this edition of Development Incentives Quarterly, we welcome Nathan Ohle, president & CEO of International Economic Development Council (IEDC). In the Q&A, Nathan discusses the IEDC, its 100-year history and the value it...more
The main question in this case was whether an unpaid, voluntary charity trustee can be considered a "worker" for the purposes of the Employment Rights Act 1996 (ERA) and be protected against detriments after making protected...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 151 of EO Radio Show. Today, I'm joined by my colleague, Joe Hilliard, for our review of the common pitfalls charities and...more
As spring arrives, so does tax day. Now is a good time for political organizations, including a company’s PAC, to review their tax filing obligations and avoid any unwelcome surprises....more
The False Claims Act (FCA) is the single-most powerful tool for rooting out fraud against the US government, and any nonprofit that receives federal funds should ensure compliance is integrated into its programs to avoid the...more
On January 20, 2026, the Internal Revenue Service reopened its group exemption program with the release of Revenue Procedure 2026-8, ending a multi-year suspension on new group exemption applications. The new guidance...more
On January 23, 2026, the Internal Revenue Service (the “IRS”) publicly released Field Attorney Advice 20260401F (the “FAA”)1, in which the Office of Chief Counsel rejected a promoted "charitable LLC" structure designed to...more
As it becomes increasingly difficult to pass legislation in a polarized political environment, with narrow margins in either chamber of the U.S. Congress, congressional investigations have become a more frequent – and...more
Colleges and universities have historically operated with the understanding that, as nonprofit institutions, they fall largely outside the jurisdiction of the Federal Trade Commission (FTC). That assumption is increasingly...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. Each year, the IRS publishes a "Dirty Dozen" list of fraud schemes targeting unsuspecting taxpayers. Seven of the items on the IRS's 2026 list are of particular...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 149 of EO Radio Show provides a checklist for developing or improving the diligence checklist for grantmaking charities. Some...more
Charitable remainder trusts (CRTs) remain a key strategy in philanthropic and tax planning, particularly for clients facing significant liquidity events or seeking to diversify highly appreciated, low-yielding assets. When...more
Welcome to the latest edition of Tax Bytes. Our team of tax lawyers is actively monitoring for federal and international tax developments and issues of note. We pull together the items we deem most important to provide...more
Last month, the IRS released GLAM 2026-001 clarifying that applicable tax-exempt organizations (“ATEOs”) cannot escape the IRC Section 4960 excise tax on excess executive compensation simply because a covered health insurance...more