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Read need-to-know updates, commentary, and analysis on Nonprofits issues written by leading professionals.
Kohrman Jackson & Krantz LLP

Closing Out 2025: Tax Planning Under the One Big Beautiful Bill Act for State and Local Tax and Charitable Deductions

As 2025 comes to an end, it is an appropriate time to revisit state and local tax deductions and charitable giving plans. The One Big Beautiful Bill (OBBBA) introduced several updates that may influence year-end strategies,...more

Foley Hoag LLP - State AG Insights

SCOTUS Considers Pre-Enforcement Challenges to State AG Subpoena: Oral Arguments in First Choice Women's Resource Centers, Inc. v....

Key Takeaways: The Supreme Court heard oral arguments in First Choice Women’s Resource Centers v. Platkin, Docket No. 24-781, on December 2, 2025, concerning the administrative subpoena sent by the New Jersey Attorney...more

Whiteford

Client Alert: Knowing When to Call Counsel

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From approving resolutions to responding to owner requests, community association boards and their management companies are called on to make countless decisions regarding their governance and operations. But even routine...more

Neal, Gerber & Eisenberg LLP

2025 Corporate Social Responsibility Report

As we reflect on 2025, we’re excited to share the story of how our NGE community worked together to make a difference within our firm, across the legal profession, and in the communities we serve....more

PilieroMazza PLLC

Weekly Update for Government Contractors and Commercial Businesses – December 2025

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Nonprofits Celebrate PilieroMazza’s Kristen Centre for Transformative Legal Support - Pro Bono Partnership (PBP) has recognized PilieroMazza Partner Kristen Centre for her outstanding contributions to nonprofit...more

Haynes Boone

SECURE Acts’ Amendment Deadline for 457(b) Non-Governmental Plans is December 31, 2025

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Non-governmental, tax-exempt employers that sponsor 457(b) plans are required to make amendments to comply with the SECURE 2.0 Act of 2022 (including the SECURE Act of 2019) no later than December 31, 2025. As we previously...more

Whiteford

Client Alert: With End-Of-Year Giving in Full Swing, Actions Against Fundraising Platform Flipcause Highlight Need for Continued...

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In the midst of nonprofits’ discovery of GoFundMe’s creation of donation pages for approximately 1.4 million nonprofit organizations without their consent or knowledge , another online fundraising platform for nonprofits has...more

Thompson Coburn LLP

Higher Education Litigation Summary: December 3, 2025

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Thompson Coburn’s Higher Education Litigation Summary is your resource for legal updates on key rulings and ongoing cases shaping the higher education sector. This installment covers updates related to Gainful Employment, the...more

Patrick Malone & Associates P.C. | DC Injury...

Better Health Care Newsletter - December 2025

It’s the season of faith, hope, and giving. In these challenging and consequential holidays, it’s a great time to recall the Biblical wisdom of Luke 12:28, especially as paraphrased by the 35th president in a more optimistic...more

Davis Wright Tremaine LLP

Charitable Giving Under the OBBBA: Why 2025 Is a Critical Planning Year

The One Big Beautiful Bill Act ("OBBBA") brings major changes to federal charitable deduction rules beginning January 1, 2026. These changes reduce the tax value of charitable giving for many high-income individuals and...more

Morrison & Foerster LLP

Congressional Investigations Quarterly, Q3

Designed for busy in-house counsel, government affairs professionals, policy advocates, and legal practitioners seeking to navigate the ins and outs of congressional oversight, this edition of MoFo’s “Congressional...more

Davis Wright Tremaine LLP

Are Changes Coming to Tax Treatment of College and University Athletics?

On November 17, Senator Maria Cantwell of Washington sent a Letter to the Chief of Staff of the Joint Committee on Taxation (JCT) requesting assistance to develop legislative proposals to address the tax implications of...more

Brooks Pierce

Making a List and Checking It Twice: 2025 Amendment Deadline Approaches for Non-Profit 457(b) Plans

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Non-governmental, tax-exempt employers (i.e., non-profit organizations) that sponsor 457(b) deferred compensation plans should add this item to their year-end to-do lists: amending the plan to comply with the SECURE 2.0 Act...more

Nelson Mullins Riley & Scarborough LLP

HUD Continuum of Care Funding Gap: Risks and Recommendations

What Developers Need to Know - This article summarizes information contained in recent HUD guidance and public notices regarding the Continuum of Care (CoC) program funding cycle for FY 2025 (which funds projects operating...more

Bricker Graydon LLP

[Event] December Bridge Series - December 4th, Cincinnati, OH

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Join us for our December edition of the Bridge Series as we bring together an inspiring panel of leaders who are creating meaningful impact in our communities. This session highlights diverse perspectives from advocacy,...more

BakerHostetler

Courts Revisit the Rules for Section 501(c)(4) Political Activity and Exempt Status

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The law concerning federal limits on political advocacy by nonprofit organizations continues to evolve. For Section 501(c)(4) social welfare organizations, two federal court decisions, issued nearly a year apart, have...more

Chambliss, Bahner & Stophel, P.C.

The Risks of Crowdfunding for People With Special Needs

Crowdfunding can provide financial support for people with special needs but may jeopardize their ability to qualify for means-tested government benefits such as Supplemental Security Income and Medicaid. Common reasons...more

Farrell Fritz, P.C.

Applying for State Tax Exemptions

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Not for profit organizations typically ensure that they have completed the basics when it comes to formation. They check the box on the most significant steps: incorporating under state law, adopting internal governance...more

Polsinelli

Not So Fast – Not-For-Profit’s Access to Historic Tax Credits in Missouri to be Stripped

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A Cole County judge has invalidated Missouri’s recent expansion of its Historic Tax Credit (HTC) program, putting key changes implemented by HB 2062 — discussed in detail by our team here — at risk of repeal starting Nov. 19,...more

Ward and Smith, P.A.

Contract Smarter, Not Harder: Best Practices for Entering into and Managing HOA Vendor Agreements

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Accomplishing these goals requires contracting with service providers for everything from landscaping and pool maintenance to capital improvement projects. To avoid disputes, control costs, and ensure quality outcomes, it’s...more

WilmerHale

New Charitable Giving Rules for 2026 May Require 2025 Planning

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New federal tax laws effective as of January 1, 2026, will change how charitable deductions work for most taxpayers. Adopted under the One Big Beautiful Bill Act, the new rules may affect anyone who makes charitable...more

Skadden, Arps, Slate, Meagher & Flom LLP

The Lobby Bar Podcast | The Swiss Army Knife of Political Entities: 501(c)(4) Risks and Rewards

As the legal landscape for 501(c)(4) social welfare organizations faces potential change, “The Lobby Bar” podcast dives into why they are the “hot new toy” for government affairs professionals, as well as some of their...more

Barnea Jaffa Lande & Co.

NGOs and PBCs to Report Donations Digitally

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Starting on January 1, 2026, a significant change will take effect in the reporting format of donations received by NGOs, including amutot and public benefit companies (PBCs).   In July 2025, the Israel Tax Authority (ITA)...more

Nossaman LLP

Compliance Notes, Vol. 6, Issue 23

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RECENT LOBBYING, ETHICS & CAMPAIGN FINANCE UPDATES Campaign Finance & Lobbying Compliance - The United States Supreme Court will decide whether states can count mail-in ballots that arrive after Election Day, a ruling...more

Whiteford

Client Alert: When Trust Turns to Deceit: A Playbook for Financial Misconduct and Internal Investigations

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In an era of heightened regulatory scrutiny and unforgiving stakeholder expectations, internal investigations conducted on behalf of for-profit and not-for-profit organizations focused on employee embezzlement and financial...more

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