The Heart of the Hustle: Leading with Soul in the Social Sector with Amber Melanie Smith & Danny Rosin
Nonprofit Quick Tip: State Filings in Kansas and Missouri
REFRESH Loot and an Introduction to Private Foundation Rules - Part 1
REFRESH Key Questions To Ask When Launching a New Charitable Corporation
Nonprofit Basics: Creating an Employer-Sponsored Disaster Relief Charity
Political Speech in the Workplace: What Nonprofit Leaders Need To Know
Nonprofit Basics: Grant Agreement Best Practices
REFRESH Nonprofit Basics: Setting up a New Charity for Disaster Relief
Nonprofit Quick Tip: State Filings in Maryland and Pennsylvania
REFRESH Five Tax Traps for Business Lawyers Advising Nonprofit Organizations
Nonprofit Quick Tip: State Filings in Virginia and West Virginia
REFRESH Steps for Launching a New Charitable Corporation
Nonprofit Basics: IRS 10-Course Charity Workshop
Nonprofit Basics: Unrelated Business Income Tax: Debt Financed Income - Part 3
Nonprofit Basics: Unrelated Business Income Tax: Modifications and Exceptions - Part 2
Nonprofit Basics: Unrelated Business Income Tax: Basic Rules for Charities - Part 1
Somos ’24 More Than Before: Conference Recap with DHC's Sean Crowley & Bianca Rajpersaud
REFRESH Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity
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
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
The Internal Revenue Service (IRS) recently finalized new procedures for section 501(c) organizations to obtain and maintain group exemption letters and, after more than five years of suspension, resumed accepting...more
What does it take to build a movement that lasts? Is it a perfect business model, a massive endowment, or just a bit of a rebellious spirit? Talking with Amber Melanie Smith, founder of Change Kit, and Danny Rosin, co-founder...more
The US Internal Revenue Service released Revenue Procedure 2026-8 on January 15, 2026, updating the procedures required for section 501(c) organizations to obtain and maintain group exemption letters. As of January 20, the...more
Host Trevor Schmidt chats with Amber Melanie Smith, founder of Change Kit, and Danny Rosin, co-founder of Brand Fuel and Band Together, about the unique challenges and "soul" required to lead in the nonprofit and social...more
The Internal Revenue Service (IRS) issued new rules (Revenue Procedure 2026-08) applicable to group exemptions on January 20, 2026, adding significant compliance requirements for nonprofits that maintain or wish to maintain...more
After a year of policy review, the City of Tacoma has amended its ordinances to provide some landlords of affordable housing with significant relief from a number of onerous burdens imposed on landlords by the City’s...more
On January 6, Minnesota Attorney General (AG) Keith Ellison filed a lawsuit against the Minnesota nonprofit corporation Act for Cause (AFC) and its president, Rajesh Mehta. While the stated mission of AFC was to help needy...more
As 2026 begins, nonprofit and association leaders face a legal landscape defined by heightened scrutiny, uneven funding conditions, rapid technological change, and continued uncertainty in policy direction....more
Donor-Advised Funds (DAFs) offer a flexible way to support causes that you care about while complementing your overarching estate planning goals. Incorporating a DAF is a strategic way to engage in charitable giving, maximize...more
Beginning with taxable years that start after December 31, 2025, changes to section 4960 of the Internal Revenue Code (IRC) will take effect that may substantially affect tax-exempt organizations, such as certain colleges and...more
About a decade ago, I had the honor of meeting Dave Winters, a 20-year U.S. Air Force veteran and government civilian who founded Black Dagger Military Hunt Club Inc. Based in Tampa, Florida, the 501(c)(3) nonprofit helps...more
Charitable planning during your lifetime is an opportunity to use your assets for good and see the impact. While you may give as much as you wish to any cause or charity you choose, it is wise to consult with your...more
Workers at the Museum of Science and Industry in Chicago just ratified their first union contract. Elsewhere in the city, employees at the Adler Planetarium voted last Thursday in favor of forming a union. But the trend of...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this episode marks the 26th in our series of "Nonprofit Quick Tip" episodes, which focus on the details of state registration for nonprofit...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and for EO Radio Show episode 142, I'm happy to refresh EO Radio Show episode 21, which was the first of our two episodes from several years ago...more
The following is a review of notable cases and regulatory developments for associations and other nonprofit organizations at the federal and state levels during the last year, organized by the following categories: ...more
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
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
With funding streams under threat, many not-for-profit organizations in New York City are looking to their real estate holdings to find creative solutions to help drive revenue. On October 15, Herbert Smith Freehills...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and EO Radio Show episode 141 is a refresh of episode 37, covering key questions to ask when thinking about launching a new charitable...more
Tax-exempt organizations are facing more scrutiny than ever. Federal and state regulators have signaled an intent to more aggressively investigate nonprofits, and compliance missteps that once drew a warning can now trigger...more
Major changes are underway at the IRS that could lead to an increase in criminal tax investigations into tax-exempt organizations. According to recent reporting from The Wall Street Journal, Gary Shapley, adviser to Treasury...more