REFRESH Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity
REFRESH Nonprofit Basics: Overview of Nonprofit Charitable Organization Types: Corporation, LLC, Trust, Association and Fiscal Sponsorship
Expedited Review of IRS Applications for Recognition of Exempt Status
Nonprofit Quick Tip: State Filings in New Mexico and Utah
Back to Compliance: Reinstating Tax-Exempt Status for a Charity
REFRESH: Loot and Private Foundation Rules – Part 1
Nonprofit Quick Tip: State Filings in Rhode Island and New Hampshire
In the Weeds With New Supporting Organization Regulations
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
Welcome to EO Radio Show - Your Nonprofit Legal Resource. In Episode 87, Cynthia Rowland covers the rules that apply to a new charitable organization that wants expedited review of its application for recognition of exempt...more
Welcome to EO Radio Show - Your Nonprofit Legal Resource. This is the 13th in a series of “Quick Tip” episodes focusing on the details of state registration of nonprofit corporations. In an earlier episode, we addressed...more
Welcome to EO Radio Show - Your Nonprofit Legal Resource. In episode 85, Cynthia Rowland addresses the steps needed when a charitable organization has its tax-exempt status revoked by the IRS for failure to file the required...more
Welcome to EO Radio Show - Your Nonprofit Legal Resource. This is the eighth in a series of “Quick Tip” episodes focusing on the details of state registration of nonprofit corporations. In this episode, Cynthia Rowland and...more
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
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
Charitable leave-based donation programs provide employees the option of donating leave that can be converted into cash contributions to charities assisting the victims of the novel coronavirus (COVID-19) pandemic....more
In recent years, private foundations increasingly have sought to incorporate socially responsible investing (“SRI”) mandates. Some SRI mandates take the form of negative screens—e.g., screening out tobacco stocks. Other SRI...more
Private foundations, community foundations, and other public charities and nonprofit organizations are seeking different, and sometimes innovative, ways to further their charitable purposes. One area receiving increasing...more
Proskauer’s 20th Annual Trick or Treat Seminar was held on Friday, October 30. The Seminar discussed: - Non-Profit Revitalization Act of 2013: Recent Developments and Outstanding Issues - Recent Developments in...more
As we previously reported, the IRS has updated its guidance with helpful examples concerning program-related investments for private foundations. In its recently issued Notice 2015-62, the IRS provides further assurance that...more
New guidance permits private foundations to consider charitable purposes when making investments with a substantial purpose of capital appreciation or the production of income....more
Recent guidance on mission-related investing should give comfort to private foundations that seek to hold their capital in assets consistent with their charitable purpose. Notice 2015-62, released by the Internal Revenue...more
The Internal Revenue Service ("IRS") recently held in Private Letter Ruling 201323035 that a corporation that was established as a nonprofit corporation under state law should not be granted tax exempt status because its...more