2026 California Employment Law Updates for Nonprofits
Legal Principles of Fiscal Sponsorship for Sponsoring Organizations
Charitable Entrepreneurs and Fiscal Sponsorship 101
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
Serving as an officer or director of a nonprofit organization is both an honor and a serious legal responsibility. Whether your organization is a large regional association or a small community-based nonprofit, the...more
Key Points - This is the second late-session bill affecting the nonprofit housing property tax exemption. As covered in our May 12, 2026, client alert, H. 5006 was amended on the Senate floor to rewrite the exemption under...more
The Trump administration is weighing whether to allow contributions of appreciated stock directly into §530A “Trump Accounts” — children’s savings accounts created by the One Big Beautiful Bill Act of 2025 (OBBBA), Pub. L....more
Across the country, a quiet revolution is underway in unexpected places: church parking lots. From Los Angeles to Detroit, religious institutions of every denomination are sitting on some of the most underutilized land in...more
Key Points: Pending South Carolina legislation would unexpectedly amend the nonprofit housing property tax exemption statute....more
The House settlement redefined college sports, but though it resolved revenue-sharing and name, image and likeness (NIL) issues, it opened the door to new concerns for schools. Colleges now find themselves in a competitive...more
The U.S. Supreme Court recently issued an unanimous decision holding that a New Jersey Attorney General subpoena seeking nonprofit donor information inflicted a present injury on the organization’s First Amendment...more
If your organization sponsors or maintains a 403(b) plan on a Cycle 1 IRS pre-approved document, you need to start the process of restating the plan document with your document provider. Plans must be restated on a Cycle 2...more
The UK’s data protection regulator, the Information Commissioner’s Office (ICO) has published guidance for charities to use the new charitable purposes soft opt-in for electronic marketing. The new version of the soft...more
On April 29, 2026, the United States Supreme Court issued a unanimous decision in First Choice Women’s Resource Centers, Inc. v. Davenport, holding that a faith-based nonprofit organization has Article III standing to...more
A recent review of civil filings in Washington, DC reveals a conspicuous pattern challenging strike-through pricing: a single nonprofit plaintiff, represented by a small group of attorneys, has filed more than 150 lawsuits...more
Charitable fundraising is under increased regulatory oversight and heightened donor expectations as evidenced by four recent developments. Together with the possible end of one fundraising channel and start of an innovative...more
As California charter schools look ahead to the 2026-27 school year, several new legal requirements are set to take effect soon. These changes span governance, pupil and personnel policies, fire evacuation procedures,...more
Christian Ministry May Decline to Hire Non-Ministerial Employees Who Do Not Share Its Religious Beliefs In Union Gospel Mission of Yakima Wash. v. Brown, 162 F. 4th 1190 (9th Cir. 2026), the court of appeals considered a...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and in episode 154 of EO Radio Show, I welcome back my Farella partner, Ben Buchwalter, to discuss changes in employment laws affecting...more
As election activity increases, nonprofit organizations should revisit the federal tax rules governing political campaign intervention, lobbying, voter education, and issue advocacy. Those rules vary significantly based on an...more
Nonprofit leaders have more on their plates than ever before and it can be easy to inadvertently stumble over governance requirements established in your organization’s articles of incorporation, bylaws, and board policies....more
This is an overview of the steps to establish a section 501(c)(3) organization that is exempt from paying income tax (including both a private foundation and an operating charitable organization/public charity)...more
The Supreme Court on Wednesday held that organizations have the right to challenge subpoenas seeking the identity of its donors in federal court, recognizing that such demands for sensitive information chill protected First...more
On April 29, 2026, the US Supreme Court issued a unanimous opinion in First Choice Women’s Resource Centers, Inc. v. Davenport, No. 24-781, holding that a subpoena demanding information about a nonprofit’s donors injured the...more
The Scientific Instrument Exception allows qualifying nonprofit institutions and their vendors to import certain scientific instruments and apparatus into the United States entirely duty-free. As shifting U.S. tariff...more
For high-net-worth families, charitable giving is often more than a financial decision — it is a reflection of deeply held values and a cornerstone of family legacy. Two of the most popular vehicles for structured...more
On April 29, 2026, the Supreme Court of the United States issued two decisions: Louisiana v. Callais, No. 24-109: This decision involving two consolidated appeals addresses whether the Voting Rights Act can provide a...more
From its founding, Lowenstein Sandler has been committed to advancing the public interest and serving communities in need. The Lowenstein Center for the Public Interest embodies this commitment, directing the firm’s strong...more
The Treasury Department announced plans on April 23, 2026 to revise IRS Form 990, with a sharp focus on transparency around government contracts, government grants, and fiscal sponsorship arrangements. The goal is to detect...more