Steps Your Nonprofit Can Take to Mitigate Fraud Risks - Part 2
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
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
Nonprofit Book Review: ABA Guidebook for Directors of Nonprofit Corporations
Nonprofit Quick Tip: State Filings in Oklahoma and Texas
Advice for Nonprofit Investment Committees From an Investment Advisor June 3, 2024 Podcast
REFRESH: Loot and Private Foundation Rules – Part 1
IRS Dirty Dozen Warnings on Charitable Scams
Nonprofit Quick Tip: State Filings in Kentucky and Tennessee
California Regulation of Charitable Fundraising Platforms Part 2 - Reporting Due Diligence, Recordkeeping, and Disclosure Rules
California Regulation of Charitable Fundraising Platforms: Part I - Definitions
Employment Law Update for Nonprofits With Holly Sutton
Nonprofit Basics: Unpacking Prudent Investments, PRIs and MRIs
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
On June 3, 2024, a divided U.S. Court of Appeals for the Eleventh Circuit issued a decision in American Alliance for Equal Rights v. Fearless Fund Management, LLC, No. 23-13138 (11th Cir., June 3, 2024) (“Fearless Fund”)...more
Based on First Amendment concerns, the Eleventh Circuit has blocked enforcement of provisions in Florida’s Stop WOKE Act that would restrict mandatory trainings endorsing DEI concepts. The Second Circuit has rejected a...more
The decision of the U.S. District Court for the Eastern District of Pennsylvania in Satanic Temple, Inc. v. Saucon Valley School District, ___ F.Supp.3d ___, 2023 WL 3182934, 2023 U.S. Dist. LEXIS 75001 (May 1, 2023) is a...more
Like Gaul, the California Nonprofit Corporation Law has three major parts ("Gallia est omnis divisa in partes tres'). These three parts govern the formation and operation of three different types of nonprofit corporations:...more
The US Supreme Court – once again – sided with advocates of the First Amendment in a decision striking an unconstitutional limit on campaign speech. In a 6-3 ruling, the Supreme Court struck a $250,000 limit on the...more
Charities registered in New York will no longer be required to submit Schedule B of IRS Form 990 to the New York Attorney General. Schedule B collection has been suspended as of July 30, 2021. On July 1, 2021, the US Supreme...more
On July 1, 2021, the U.S. Supreme Court issued a 6-3 decision, holding that California’s blanket demand for charities to disclose donor information to the state Attorney General (AG) is facially unconstitutional.2 In addition...more
On July 1, 2021, the Supreme Court struck down a California donor-disclosure law as facially unconstitutional in its decision in Americans for Prosperity Foundation v. Bonta. The law required nonprofits operating or...more
In one of its final decisions of its recent term, the U.S. Supreme Court strongly reaffirmed heightened First Amendment protection for associational privacy. The Court ruled (6-3) that government-mandated disclosure of the...more
On July 1, the Supreme Court issued a major decision concerning nonprofit donor disclosure laws and the First Amendment. In Americans for Prosperity Foundation v. Bonta, No. 19-251, the Court held that a California law...more
The petitioners appeared to have a more sympathetic bench and went so far as to say the Attorney General of the State of California was “not genuine” in his position. On April 26, the Supreme Court held a lively oral...more
On January 8, the U.S. Supreme Court granted certiorari in two donor privacy challenges to California’s compulsory donor disclosure for nonprofit organizations. The first is Americans for Prosperity Foundation v. Xavier...more
A review of key legal developments for nonprofit organizations at the federal and state levels in 2019 and 2020. Antitrust enforcement continues against nonprofits. Nonprofits have litigated in other areas, including...more
Privacy in Focus has been tracking three petitions for certiorari pending in the U.S. Supreme Court in cases challenging California’s mandate for nonprofit organizations to disclose their donors to the state Attorney General...more
On May 6, 2020, Judge Richard G. Stearns of the United States District Court for the District of Massachusetts put the brakes on an attempt by Massachusetts Attorney General Maura Healey to alter the relationship between...more
As MuniBlog readers may be aware, public access television airs programs ranging from school district and municipal government meetings to publicly hosted programs. Sometimes a program may offend viewers or be critical of...more
On June 17, 2019, the United States Supreme Court decided Manhattan Community Access Corp. v. Halleck, No. 17-1702, holding that a private nonprofit corporation that operates the public-access channels on the cable system in...more
On February 6, 2018, a New York federal judge rejected a challenge to a New York City law requiring fast-food businesses to, upon request of their employees, forward voluntary deductions from employee paychecks to nonprofits....more
The New Jersey Appellate Division, in a landmark ruling — Oasis Therapeutic Life Centers, Inc. v. Wade et al., (December 10, 2018) — upheld a real estate purchaser’s right to assert a claim under New Jersey’s Law Against...more
A federal court in Maryland has denied the City of Laurel, Maryland’s (“City”) motion to dismiss a lawsuit brought by Redemption Community Church (“Church”). ...more
Timely Topics - By Shannon B. Hartsfield - The U.S. Department of Health and Human Services (HHS) announced on Jan. 18, 2018, the creation of a new division within its Office for Civil Rights (OCR). OCR is described as...more
One of the key provisions of New York City’s Fair Workweek Law was just put on hold while a federal judge sorts out a constitutional challenge brought by two restaurant advocacy organizations. The “Deductions Law” portion of...more
The Situation: A federal court recently weighed in on some of the considerations involved in applying the Telephone Consumer Protection Act's ("TCPA") exemption for charities and the third-party services that conduct...more
Hurricane Harvey’s devastation has impacted thousands of people and businesses throughout Texas. Private nonprofits and religious organizations have been playing key roles in providing emergency relief to those who have been...more