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
Nonprofit Quick Tip: State Filings in Iowa and Idaho
Political Speech in the Workplace: What Nonprofit Leaders Need To Know
Nonprofit Quick Tip: State Filings in Mississippi and Georgia
Nonprofit Basics: Grant Agreements—Matching Grants, IP, Recoverable Grants & More
Key Takeaways: HB 797 will comprehensively modernize the Florida Nonprofit Corporation Act, with changes taking effect July 1, 2026....more
With the 2026 election campaign season underway, nonprofit organizations exempt under section 501(c)(3) (“charities”) must be careful to ensure that their exempt status is not placed at risk because of an association with a...more
I am certain that most of you have encountered at least one unscrupulous “advisor” who tried to convince you or your client to take advantage of what they described as a perfectly legal “loophole” in the Code that could...more
Share on LinkedIn Share on Twitter Print Share by Email Share Back to top A loan regime split-dollar life insurance arrangement can be an important option to provide retirement benefits to nonprofit executives while...more
At first glance, leaving real estate to charity seems straightforward. In practice, highly appreciated property encumbered by mortgage debt is frequently declined. Public charities and private foundations are generally...more
As the United States approaches the July 4, 2026. semiquincentennial, companies are fielding a growing number of requests to sponsor or donate to celebrations and other 250th anniversary events....more
Thoughtful estate planning is essential for artists seeking to ensure the long‑term preservation, management, and presentation of their lifelong work....more
RECENT LOBBYING, ETHICS & CAMPAIGN FINANCE UPDATES - Campaign Finance & Lobbying Compliance - New Mexico: Former Las Cruces Mayor Ken Miyagishima’s gubernatorial campaign exceeded New Mexico’s contribution limits by more than...more
On January 6, 2026, the First District Court of Appeal in Spilman v. The Salvation Army, 117 Cal. App. 5th 913 (2026), held that volunteers are neither owed wages nor entitled to rights under the California Labor Code and...more
California AG Rob Bonta led a bipartisan coalition of AGs and state charity regulators in sending a letter to GoFundMe seeking information about reports that the platform allegedly created donation web pages for charities...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 147 of EO Radio Show. As most listeners are undoubtedly aware, 2026 is an election year. Charities and private foundations...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. Cynthia Rowland is starting 2026 the way she always starts election years, with a reminder to leadership of charities and private foundations to refresh their...more
The General Services Administration (GSA) recently published a notice requesting public comment on changes to the standard certifications that entities must make when registering in the System for Award Management (SAM)....more
On January 6, 2026, the California Court of Appeal (First Appellate District, Division Five) issued a published decision in Spilman v. The Salvation Army (A169279) that adopts a new framework for distinguishing volunteers...more
In December 2025, Governor Kathy Hochul announced the start of a new $100 million Child Care Capital Construction Funding Program (4CFP). The program is designed to expand the availability of licensed, registered and...more
A historic, widespread, and long-lasting winter storm is in progress, bringing destructive ice and heavy snow from the Plains to the Midwest and Northeast. Forecasts indicate dangerous travel conditions for days, and parts of...more
There have been several recent Congressional developments involving the Foreign Agents Registration Act (FARA), underscoring that enforcement of FARA remains a priority issue for members of Congress, in particular. Among...more
As we discussed in our previous article, the deadline for incorporated societies in New Zealand to reregister under the Incorporated Societies Act 2022 (New Act) is fast approaching. With only two months to go, almost half of...more
RECENT LOBBYING, ETHICS & CAMPAIGN FINANCE UPDATES - Campaign Finance & Lobbying Compliance Georgia: Georgia Republican gubernatorial candidate Rick Jackson filed a federal lawsuit challenging a 2021 state campaign...more
A coalition of ten Republican state attorneys general recently sent letters to companies participating in plastics-related section 501(c)(3) and section 501(c)(6) organizations, warning that their participation may violate...more
Join us for a special edition of the Bridge Series as we kick off Bockfest in style! We'll start the morning by tapping the keg at 8:50 AM, setting the tone for a day of celebration along Main Street and in OTR....more
On January 16, the IRS released two documents – Notice 2026-8 and Rev. Proc. 2026-8 – which provide updated guidance for organizations regarding group tax exemptions....more
With the federal government’s increased scrutiny of nonprofit organizations and their tax-exempt status, the impact of losing tax-exempt status must be considered when these organizations are interested in issuing tax-exempt...more
Nonprofits continue to be closely scrutinized by the executive and legislative branches, as well as state attorneys general and legislatures, expressing interest in examining the ways in which foreign donors use nonprofits to...more
From Taxable to Tax-Exempt Corp Travel back with me to 1986, if you will, and the repeal of the General Utilities doctrine. The Tax Reform Act of 1986 added Sec. 337(d) to the Code and directed the Treasury to prescribe...more