News & Analysis as of

501(c)(3) Nonprofits

Farella Braun + Martel LLP

REFRESH Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the fourth "refresh" of several original episodes published in the summer of 2022. As we near the end of summer, it's a good time to...more

Venable LLP

Political Activity Policies: Keeping Calm on Campus During the 2024 Presidential Elections

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As the 2024 presidential election cycle is in full swing, schools should prepare for debate, discussion, and expression of a wide range of political views and beliefs. While political discourse can be a valuable tool in the...more

Chambliss, Bahner & Stophel, P.C.

FTC Regulation May Extend to Charities: What Nonprofits Need to Know

Were you paying attention to the recent news about the Federal Trade Commission’s (FTC) rule banning noncompetition clauses (the Rule)? You may have missed this critical point the FTC included as part of the rollout of that...more

ArentFox Schiff

10 Legal Issues for Nonprofit and Association Leadership in 2024

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As 2024 gets underway, the nonprofit sector will continue to face new challenges in addition to grappling with ongoing challenges that continue to impact the sector. Our interdisciplinary team, serving thousands of nonprofits...more

Venable LLP

Emerging Employee and Student Handbook Updates for the 2024-2025 School Year

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Each year, new issues, technologies, and events impact the way that independent schools set and carry out their expectations, values, and procedures in their communities. As independent schools embark on the 2024-2025 school...more

Sherman & Howard L.L.C.

Charities' Activities Attracting Congressional Attention

On two separate occasions in the first two months of 2024, members of Congress have invited IRS scrutiny of tax-exempt charitable organizations for activities that were perceived to be political lobbying. In January,...more

Fisher Phillips

Arizona Has Entered the Chat: Federal Court Rules That Non-Profit Schools Are Not Subject to Title IX

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After two federal courts in Maryland and California ruled that private schools were subject to Title IX just by virtue of being non-profit, an Arizona court has weighed in with the opposite view and given hope to schools...more

Farella Braun + Martel LLP

In the Weeds With New Supporting Organization Regulations

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today’s episode discusses highly technical Supporting Organization rules for public charity qualifications for charitable organizations. Last...more

ArentFox Schiff

Congress to Examine Political Activities of Nonprofits

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The US Congress has announced it will be conducting hearings on whether tax-exempt entities are abiding by existing laws that regulate the amount of partisan activity they may engage in — and whether foreign money is being...more

Farella Braun + Martel LLP

Nonprofit Quick Tip: State Filings in Alaska and Hawaii

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the fourth in a series of quick tip episodes focusing on the details of state registration of nonprofit corporations. Today, with the...more

ArentFox Schiff

Section 501(c)(4) and the Social Welfare Organization

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On September 14, 2022, The New York Times published an article detailing the Chouinard family’s transfer of the majority of their ownership interests in Patagonia to a 501(c)(4) nonprofit organization....more

Venable LLP

Myths about Lobbying, Political Activity, and Tax-Exempt Status - Are You Limiting Opportunities to Advance Your Nonprofit...

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Many 501(c)(3) or 501(c)(6) organizations shy away from lobbying and election-related activities out of concern for their tax status. But by failing to employ lobbying and political tactics, nonprofit organizations and...more

Proskauer Rose LLP

Paycheck Protection Program – SBA Clarifies PPP Guidance

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Third-Party Payroll Providers Cleared - On June 13, 2023, the U.S. Small Business Administration (“SBA”) issued new FAQ 72 (“FAQ 72”) to help clarify whether amounts paid by borrowers to third-party payers for the...more

Bricker Graydon LLP

Exempt Organizations: Deadline for Calendar Year 2022 Form 990

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The 2022 Form 990 due date is fast approaching for tax-exempt organizations that are calendar year filers. Exempt organizations with a filing obligation must submit the appropriate version of Form 990 or an extension request...more

Kohrman Jackson & Krantz LLP

Ohio’s Property Tax Exemptions: Do 501(c)(3) Non-profit Organizations Still Need to Pay Taxes on Their Real Property?

Ohio provides for property tax exemptions for real property held by 501(c)(3) non-profit organizations. However, the exemption is not automatic. The exemption generally applies to real property owned by a qualifying 501(c)(3)...more

Farella Braun + Martel LLP

Five Tax Traps for Business Lawyers Advising Nonprofit Organizations

Welcome to EO Radio Show – Your Nonprofit Legal Resource. Many business lawyers are called on to advise public charities such as their kids' schools and sports leagues, soup kitchens, and homeless shelters, museums and...more

Farella Braun + Martel LLP

Nonprofit Basics: Operating Foundation Rules

Welcome to EO Radio Show – Your Nonprofit Legal Resource. In this Nonprofit Basics episode, Cynthia Rowland explains the meaning of operating foundation status for a private foundation under the federal tax rules. She also...more

Freeman Law

Minnesota Nonprofit Corporations — Bread and Butter Regulatory Considerations

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Most of the 50 states (and the District of Columbia) have a specific statutory regime for nonprofit corporations. Some states, such as Delaware, regulate nonprofit corporations under general corporate statutes. Over the last...more

Felicello Law PC

Low Risk, High Rewards: Legal Protections for Non-profit Boards

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According to the National Council of Nonprofits, there more than 1.4 million 501(c)(3) charitable nonprofits in the United States alone. This nonprofit sector is a vital part of our national and local infrastructure,...more

Benesch

Lobbying by Tax Exempt Organizations - Part 2

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Our advice is often sought about forming a charitable organization for personal reasons, corporate philanthropy or to house the charitable/educational activities of a trade association or a social welfare association. There...more

Latham & Watkins LLP

7 Steps for Success After Forming a Section 501(c)(3) Organization

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Section 501(c)(3) status comes with a number of operational and compliance requirements that must be followed in order to maintain federal income tax exemption. This guide highlights key Section 501(c)(3) requirements that...more

Venable LLP

New FARA Advisory Opinions Put Nonprofits on Notice

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A flurry of recent advisory opinions from the Department of Justice’s FARA unit raise new questions about how the Foreign Agents Registration Act (FARA) might apply to the nonprofit community. Adding to the uncertainty, these...more

Orrick, Herrington & Sutcliffe LLP

Tax-Exempt Lending to Governments and Nonprofits; Bank Loans and Direct Purchases of Municipal Securities

Commercial banks and other financial institutions (“lender” or “lenders”) have historically provided financing to both governmental entities and nonprofits on a tax-exempt basis through loans and direct purchases of municipal...more

Miller Nash LLP

An Athlete's Guide to Philanthropy, Nonprofit Organizations, and Community Impact: International Operations of U.S. Charities...

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The world is increasingly a global community, and this phenomenon is equally visible in sports as in the business and social arenas. With professional sports leagues spanning national borders in Major League Baseball, the...more

Miller Nash LLP

An Athlete's Guide to Philanthropy, Nonprofit Organizations, and Community Impact: Philanthropy 101—Options for Giving (Part 1 of...

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A fundamental principle of sports competition is bringing your best self to the playing field. That principle applies equally to life outside of sports, and although Charles Barkley famously declared himself to be no role...more

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