Charitable Split-Interest Trust Planning With Dale Schroeder and Anneke Niemira - Part One
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 Quick Tip: State Filings in Illinois and Indiana
REFRESH Nonprofit Basics: Year-End Thoughts and New Year To-Do List
Nonprofit Quick Tip: State Filings in Michigan and Ohio
Somos ’24 More Than Before: Conference Recap with DHC's Sean Crowley & Bianca Rajpersaud
Nonprofit Basics: International Grantmaking Part 3 -Special Rules for Private Foundations
Nonprofit Basics: International Grantmaking – Part 2 Income Tax Withholding Rules
A Q&A With Exempt Organization Lawyer and EO Radio Show Host Cynthia Rowland
Nonprofit Basics: International Grant Making - Part 1 Overview and Antiterrorism Rules
Ask a Certified Fraud Examiner Q&A - Part 4
Nonprofit Quick Tip: Corporate Filings in Washington, D.C.
Fraud Risks at Nonprofit Organizations - Part 1
Nonprofit Quick Tip: State Filings in Colorado and Wyoming
REFRESH Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity
REFRESH Nonprofit Basics: Director Duties and Best Practices for the Typical Nonprofit Public Benefit Corporation
REFRESH Nonprofit Basics: Designators, Members, Directors, Officers - The Who’s Who of Nonprofit Governance
President Trump’s proposed One Big Beautiful Bill, which the House of Representatives passed last week, contains several provisions applicable to nonprofit organizations and their donors. While the Senate could still revise...more
As a result of the Superior Court of the District of Columbia’s (Tax Division) recent ruling that a District of Columbia law unconstitutionally denied out-of-state charities a hotel and sales tax exemption, eligible nonprofit...more
This week, the US House Ways and Means Committee released tax legislation that includes several provisions relevant to tax-exempt organizations....more
Perhaps a friend or business colleague has just contacted you to ask you to join a nonprofit board. You feel honored and excited to receive the invitation, and you have heard of this organization and believe that it has a...more
On May 12, the House Ways and Means Committee released its draft portions of “The One Big Beautiful Bill,” the expected tax package intended to extend expiring provisions of the 2017 Tax Cuts and Jobs Act (“TCJA”) and to...more
Starting a nonprofit is exciting—but missing one critical detail in your formation documents can cost you time, money, and potentially your federal tax-exempt status. If your goal is to operate as a 501(c)(3) charitable...more
Drinking From the D.C. Firehose: 10 FAQs for Charitable Organizations and Their Donors....more
A recent US Tax Court case (WT Art P’ship LP v. Commissioner, T.C. Memo. 2025-30) illustrates how failing to comply with the technical requirements for substantiating the value of charitable contributions can jeopardize a...more
Some administered charitable gifts may qualify as “charitable trusts” under the Uniform Trust Code (UTC) and as “institutional funds” under the Uniform Prudent Management of Institutional Funds Act (UPMIFA). An “institutional...more
In the 401(k) industry, people get honored from time to time. Heck, I’ve even been named to 401k Wire’s Top 100 people in the 401(k) industry a couple of times. At no point, have I ever seen people undeserving get an honor....more
Media reports about the Trump administration’s desire to revoke the tax-exempt status of prominent charitable organizations recently jolted the United States’s nonprofit community with anxiety over the impact potential...more
Montana Allows Donor Standing for Endowment Violations - On April 17, 2025, Montana’s governor signed Senate Bill 134 — the Safeguarding Endowment Gifts Act — which took effect immediately and amends Montana’s version of...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. In today's episode, Cynthia Rowland's guests are Dale Schroeder and Anneke Niemira at NewEdge Wealth, and our topic is charitable split-interest trusts. These come in...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this episode is a "refresh" of episode 37, first released in April 2023. This year, 2025, we've seen the usual strong interest in starting new...more
This post is the second of two focused on the Texas sales and use tax treatment of tax-exempt entities. The first, which can be found here, discussed the general categories and criteria applicable tax-exempt entities for...more
Few provisions of the Code have a single, clear meaning that leaves no room for interpretation. Even many of those that, on the surface, appear fairly straightforward, are usually open to alternative “understandings.”...more
Betty White wasn’t just America’s beloved “Golden Girl”—she was also a passionate, lifelong advocate for animal welfare. As a longtime trustee of the Greater Los Angeles Zoo Association (GLAZA) and a dedicated supporter of...more
I’ve previously posted about various Texas sales and use tax rules – general rules, exceptions, and exemptions applied to both taxable services and tangible personal property. However for certain entities—specifically,...more
Charitable organizations are dependent, in no small part, upon the financial support of many successful business owners. The generosity of these individuals and their organizations may be a manifestation of several factors...more
When a client’s family does not wish to inherit a collection or if its inclusion in the estate would create a significant tax burden, it is crucial to explore charitable giving options. Proper planning can help maximize the...more
President Trump’s executive order (EO) “Restoring Public Service Loan Forgiveness,” issued March 7, 2025, sets limits on student loan forgiveness under the Public Service Loan Forgiveness (PLSF) program. But the language used...more
In today's EO Radio Show episode, Cynthia Rowland reports on the IRS' recent promotion of a free 10-course workshop on basic topics for individuals interested in learning about tax-exempt organizations described in Internal...more
March 2025 AFRs and 7520 Rate - The March 2025 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5.40%, which was the same as the February 2025 rate...more
According to the New York City Comptroller, the City collected approximately $1.13 billion in Real Property Transfer Tax (“RPTT”) in the FY 2024. The Comptroller’s Office has forecast that $1.21 billion of RPTT will be...more
Join us as we spotlight select chapters of Venable’s popular Advertising Law Tool Kit, which helps marketing teams navigate their organization’s legal risk. ...more