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Ballard Spahr LLP

President Trump’s Budget Extends His 2017 Individual Tax Provisions

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President Trump signed into law what is commonly referred to as the One Big Beautiful Bill Act (OBBBA), extending provisions from the Tax Cuts and Jobs Act of 2017 otherwise set to expire at the end of this year. The new...more

Goodwin

Tax-Exempt Organizations and the OBBBA: Legal Analysis, Compliance Risks, and Planning Strategies

Goodwin on

The Opportunity, Balance, and Better Budget Act (OBBBA), formerly known as the One Big Beautiful Bill Act, enacted on July 4, 2025, introduces the most significant changes to the tax landscape for tax-exempt organizations...more

Holtzman Vogel Baran Torchinsky & Josefiak

IRS Enters into Consent Decree Limiting Application of Johnson Amendment; New Position Allows Churches to Endorse Candidates in...

On July 7, 2025, in National Religious Broadcasters, et al. v. Billy Long, Commissioner of the Internal Revenue Services, et al., Docket no: 6:24-cv-00311-JCB (E.D. Texas) (“NRB”), the IRS entered into a consent decree in...more

Morgan Lewis

Crypto Donations: The State of Play, Opportunities, Regulations, and Tax Treatment in the EU and France

Morgan Lewis on

More than 1,300 global nonprofit organizations are now embracing cryptocurrency donations, demonstrating how easy it is for charities to take advantage of new payment methods to collect funds. As of early 2025, 10% of...more

Proskauer - Proskauer For Good

Supporting Legal Aid and Second Chances: A Conversation on Sentencing Reform

This summer’s annual event highlighting Proskauer’s participation in the Associates’ Campaign for Legal Aid (an effort led by associates at top New York City law firms to raise funds) carried special significance, as both...more

Stinson LLP

One Big Beautiful Bill Explained

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On July 4, President Trump signed into law the One Big Beautiful Bill Act (Bill), which was approved by the Senate and House earlier in the week.  The 870 page-bill covers nearly every sector of the American economy, and...more

Goodwin

OBBBA Solidifies High Estate Tax Exemptions & Charitable Giving Changes

Goodwin on

President Trump’s July 4th signing of the Opportunity, Balance, and Better Budget Act sets an increased $15 million federal estate and gift tax exclusion and generation-skipping transfer tax exemption per individual,...more

McGlinchey Stafford

IRS Agrees That Political Speech Is Permitted in Houses of Worship

McGlinchey Stafford on

The Internal Revenue Service has reached a settlement, subject to court approval, that would permit political speech in houses of worship. Background - Section 501(c)(3) of the Internal Revenue Code defines an organization...more

Fisher Phillips

Non-Profit Snapshot: 4 Things Non-Profits Need to Know About SCOTUS’s Religious Tax Exemption Ruling

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Welcome to this edition of the FP Non-Profit Snapshot, where we take a quick look at a recent significant legal development with an emphasis on how it impacts non-profit organizations. This edition focuses on a landmark...more

Holland & Knight LLP

Nonprofits Registered to Solicit in Florida Must Now Consider the Source of Donations

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Following the 2025 regular legislative session, Florida has enacted new limitations impacting persons from "foreign countries of concern" and nonprofits registered to solicit donations in Florida. Effective July 1, 2025,...more

Bass, Berry & Sims PLC

Churches Can Now Endorse Political Candidates Without Losing Tax-Exempt Status

On July 7, the Internal Revenue Service (IRS) overturned  an over 70-year-old interpretation of the Internal Revenue Code via a federal court filing in the U.S. District Court for the Eastern District of Texas, which now...more

Partridge Snow & Hahn LLP

Tax Implications of the Big Beautiful Bill on Nonprofits

The proposed One Big Beautiful Bill Act (OBBBA) introduces sweeping tax changes that will significantly impact nonprofit organizations. While the bill aims to encourage charitable giving through a new universal deduction...more

Whiteford

Client Alert: Mid-Year Changes to Idaho and Kentucky Lobbying Laws; Changes in Montana and Oklahoma Coming Later this Fall

Whiteford on

Idaho Governor Brad Little signed HB 398 in April, which contains several notable changes, particularly for nonprofits and organizations engaged in grassroots or grasstops efforts in Idaho. First, there is now a definition...more

Fox Rothschild LLP

Nonprofits and Donors Face New Tax Rules as Congress Passes Landmark Bill

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Congress has officially passed the One Big Beautiful Bill Act, a sprawling piece of tax legislation with major implications for nonprofit organizations and their supporters. While some of the most controversial proposals were...more

Stikeman Elliott LLP

OSC Amends Capital Raising Exemptions for Early-Stage Businesses

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The Ontario Securities Commission (“OSC”) recently announced certain amendments to the dealer registration exemptions for not-for-profit angel investor groups and eligible early-stage businesses that had been developed to...more

Ropes & Gray LLP

Congress Passes Final Tax Package: Key Provisions for Tax-Exempt Organizations

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On July 3, the House of Representatives approved “The One Big Beautiful Bill Act” as approved two days earlier by the Senate. The final version of the bill contains several provisions relevant to tax-exempt organizations. The...more

Cadwalader, Wickersham & Taft LLP

Senate Passes Revised Budget Bill

On July 1, 2025, the Senate narrowly passed an amended FY 2025 budget bill that incorporates most of the House tax proposals, which we previously summarized here, but differs in various aspects.  The Senate bill will now...more

Ropes & Gray LLP

Senate Tax Package Includes Major Changes to Endowment and Executive Compensation Excise Taxes

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On July 1, the Senate approved its version of “The One Big Beautiful Bill Act,” containing several provisions relevant to tax-exempt organizations. Importantly, certain proposed amendments contained in draft legislation...more

Holland & Knight LLP

The High Stakes of Section 501(c)(3) Tax-Exempt Status Revocation: Declaratory Judgment Actions

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Discussions of the tax-exempt status of universities, nonprofit advocacy groups and other Section 501(c)(3) organizations frequently have been in the news lately. The IRS revocation of a Section 501(c)(3) organization's...more

Partridge Snow & Hahn LLP

Rhode Island Enacts New Reporting Requirements for Nonprofits

On June 26, 2025, Rhode Island enacted Bill 579 SUB A, Chapter 41, establishing new compliance and reporting requirements for nonprofit organizations operating within the state. Aimed at enhancing transparency and...more

K&L Gates LLP

Handbook for Directors of Nonprofit Corporations in the United States

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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

Partridge Snow & Hahn LLP

Rhode Island Nonprofits – Reminder to Meet Your Sales Tax Exemption Filing Deadline

Rhode Island nonprofits holding sales tax exemption certificates are reminded to file their renewal applications before the upcoming deadlines to maintain their tax-exempt status and comply with updated requirements. Sales...more

Fisher Phillips

SCOTUS Delivers a Win to Religious Organizations Seeking Certain Tax Exemptions: What Religious Schools Need to Know

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A recent Supreme Court ruling could have significant implications for religious schools and other nonprofit organizations seeking tax exemptions under state unemployment compensation systems. What standard will be applied to...more

Hahn Loeser & Parks LLP

U.S. Northern District of California Grants Limited Preliminary Injunction of DEI-Related Executive Orders

On June 9, 2025, the U.S. District Court for the Northern District of California issued a preliminary injunction in San Francisco A.I.D.S. Foundation, et. al. v. Trump, 25-cv-01824-JST (N.D. Cal.), enjoining three of the nine...more

Cadwalader, Wickersham & Taft LLP

Senate and House Seek Common Ground on Tax Bills

On June 16, 2025, the Senate Finance Committee released its draft FY 2025 budget bill, which generally incorporates most of the House’s tax proposals, which we previously summarized here, but also differs in various aspects. ...more

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