Tax Credit for Donations to Scholarship-Granting Organizations
In 2027, taxpayers are eligible to receive a nonrefundable full federal income tax credit for cash contributions to SGOs, limited to $1,700 per individual per taxable year, with a five-year...
View ArticleIHSAA Board Composition Litigation: What Nonprofits Should Know About...
A recently filed lawsuit involving the Indiana High School Athletic Association (IHSAA) has brought renewed attention to nonprofit board composition and reserved board seats. Indiana Attorney General...
View Article[Audio] Fourth Quarter Strategies: Managing the Public Support Test When the...
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 165 of EO Radio Show. Imagine this: it's the closing quarter of your fiscal year, and your development...
View ArticleDevelopments in Nonprofit and Association Law 2025–2026
The following review offers associations and other nonprofit organizations a concise guide to significant cases and regulatory developments from the past year. What follows are practical summaries of...
View ArticleThinking About Borrowing from “Your” Charity? Think Again
Earlier this month, the Fed raised the federal funds rate for the first time in three years. Inflation remains high relative to the Fed’s target rate. Energy costs continue their upward trend. The...
View Article[Video] Starting a Nonprofit: What Every Business Leader Should Know
Launching a nonprofit organization can be a powerful way to advance a mission, address community needs, and create lasting impact. However, forming and operating a nonprofit involves unique legal,...
View ArticleClient Alert: U.S. Tax Court Upholds Excise Tax Liability for Excess Benefit...
On September 24, 2026, the U.S. Tax Court held in Jagannath v. Commissioner, Tax Court Memorandum Opinion 2026-92, that the president of a Section 501(c)(3) organization engaged in an excess benefit...
View ArticleMission Locked: Why Life Sciences Companies Should Consider the Public...
In 2015, Turing Pharmaceuticals (“Turing”) acquired the rights to Daraprim, a life-saving antiparasitic drug. Under Martin Shkreli’s leadership, Turing raised Daraprim’s price overnight from $13.50 to...
View ArticleIRS proposes new nondiscrimination requirement as a condition of federal...
On September 4, 2026, the Treasury Department and the Internal Revenue Service (IRS) published in the Federal Register proposed regulations that would establish an explicit nondiscrimination...
View ArticleClient Alert: IRS Issues Private Letter Ruling 202639013 Exempting...
On September 25, 2026, the Internal Revenue Service (IRS) issued private letter ruling (PLR) 202639013 ruling on IRC §6033 and Treasury Regulation §1.6033 exempting a church-affiliated educational...
View ArticleDOL Opinion Letters Clarify Rules on Meal Breaks, Tip Pooling, and Employee...
The U.S. Department of Labor’s (DOL) Wage and Hour Division recently issued three opinion letters addressing meal periods, tip pooling, and volunteer arrangements under the Fair Labor Standards Act...
View ArticleSit. Stay. Get Paid? DOL Addresses Whether Nonprofit Employees Can Volunteer...
Most wage-and-hour opinion letters are not particularly adorable. This one is. In a recent opinion letter, the U.S. Department of Labor (DOL) addressed whether employees of a nonprofit organization...
View ArticleClient Alert: U.S. Department of Justice Sides with Religious Groups in...
On April 28, 2026, the U.S. Department of Justice (DOJ) filed its brief as defendants-appellees in the U.S. Court of Appeals for the Fifth Circuit in National Religious Broadcasters v. Bessent, No....
View Article[Event] October Bridge Series - October 1st, Covington, KY
What does it take to turn a vision into something that makes a difference? Join us at SparkHaus for our next Bridge Series with local leaders who are doing just that—building organizations, creating...
View ArticleTreasury and IRS Issue Proposed Regulations that Threaten the Tax-Exempt...
On September 3, 2026, the Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) issued proposed regulations (“Proposed Regulations”) that provide that a “private school” is...
View ArticleDollars and (a) Sense (of Purpose)
For professionals who work with or near family and individual wealth, dollars are rarely just dollars. Those assets may represent a lifetime of work, a family business built over generations, an...
View ArticleConsiderations for Administrators of Non-ERISA Governmental & Church Plans
Administrators of governmental plans and church plans that are not subject to the Employee Retirement Income Security Act of 1974 (ERISA) should review the following actions to be taken before the end...
View Article[Webinar] Nationwide Charitable Registrations: Fact vs. Fiction - September...
Online fundraising does not automatically trigger nationwide charitable solicitation registration requirements for nonprofits. For example, many misconceptions persist about whether “Donate Now”...
View ArticleConsiderations for General Counsel of Tax-Exempt and Governmental Entities
The following checklist highlights key issues for general counsel with respect to employee benefit plans and executive compensation arrangements....By: Williams Mullen
View ArticleTreasury and IRS Proposes New Rule on Racial Nondiscrimination: Impacts on...
The proposed rule would make private schools, colleges, and universities ineligible for tax-exemption under section 501(c)(3) if they discriminate on the basis of race, color, or national or ethnic...
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