Charitable Fundraising Platforms
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....By: Venable LLP
View ArticleProposed Legislation Targets Nonprofits Supporting Immigrant Communities
Proposed legislation introduced in the US Senate last week would deny tax-exempt status to certain organizations that support undocumented immigrants. The legislation would change the eligibility...
View ArticleIs Your Nonprofit Slashing Benefits to Offset Federal Funding Cuts?
On February 6, 2025, the Trump administration (the Administration) issued an executive order (the Review Order) directing the heads of Federal executive departments and agencies (Agencies) to review...
View ArticleAn Overview of Federal Tax Filing Obligations for Political Action Committees
As those in the U.S. enter tax season, now is a good time to review and ensure company PACs are in compliance with federal tax law. As organizations that primarily engage in political activities, PACs...
View Article[Audio] Nonprofit Quick Tip: State Filings in Wisconsin and Minnesota
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and EO Radio Show episode 110 is the 18th in a series of quick tip episodes focusing on the details of state registration...
View Article[Audio] REFRESH Real Estate Leasing Tips for Nonprofits
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 111 of EO Radio Show is a "refresh" of our episode 53, "Real Estate Leasing Tips for Nonprofits," first...
View ArticleDEI Executive Orders and Related Litigation
Executive Summary - On January 20, 2025, President Donald Trump signed 26 executive orders (EO), a record number of EOs signed by a President on Inauguration Day. In his first two weeks as President, a...
View ArticleKey Changes in the Revised Earned Sick Time Act for Michigan Employers
Just as the Michigan Earned Sick Time Act was set to go into effect on February 21, 2025, the Michigan Legislature came to an agreement to revise the Act. The Bill (HB 4002) was promptly signed by...
View ArticleSupreme Court Rules E-Rate Reimbursement Requests Are “Claims” Under the...
On February 21, 2025, the Supreme Court unanimously held that requests for reimbursement from a privately administered fund qualified as “claims” under the False Claims Act (FCA) because the government...
View ArticleProtect Your Nonprofit's Mission with Smart Trademark Strategies
Your nonprofit's name, logo, and slogans are more than just branding—they're valuable assets that should be protected and strengthened. Taking the right trademark steps can prevent legal issues,...
View ArticleNYC Transfer Tax, Charities, and Single Purpose LLCs – Are Lenders...
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...
View Article[Audio] REFRESH Nonprofit Tenants and Lease Agreements Best Practices and...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland and episode 112 of EO Radio Show is a "refresh" of episode 54, "Nonprofit Tenants and Lease Agreements: Best Practices and...
View ArticleVenture Philanthropy More Important Than Ever for Rare Disease Care
Private foundations providing support, resources, and advocacy for individuals and families affected by rare diseases have played an important role for more than 30 years in the advancement of...
View ArticleImpending IRS Workforce Cuts Mean Taxpayers Should Act Now to Resolve IRS Issues
The New York Times reported on March 4, 2025, that the Trump administration is aiming to cut half of the Internal Revenue Service’s workforce by the end of the year. The cuts are reportedly across all...
View ArticleThe Scarlet Shield Against Cyber Threats: Women Pioneering a Better Digital...
Imagine a world reminiscent of Barbie Land, where women are empowered as leaders in the fight against cyber threats. The International Women's Cyber Alliance (IWCA) is making this a reality, providing...
View Article[Audio] Nonprofit Employer Return-to-Office Mandates: Best Practices and...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. In today's episode, Cynthia Rowland talks with Farella employment lawyer Benjamin Buchwalter about a hot topic for nonprofits with employees:...
View ArticleNonprofit Health Care Mergers – Introduction: With Complexity Comes Opportunity
Share on Twitter Print Share by Email Share Back to top In the evolving health care landscape, mergers between nonprofit health care organizations are becoming increasingly common. Mergers are often...
View ArticleWealth Management Update - March 2025
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...
View Article[Audio] Nonprofit Basics: IRS 10-Course Charity Workshop
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...
View ArticleLegislation Introduced Aiming to Prohibit Tax Exemptions for Not-for-Profit...
On March 3, 2025, Senate Bill S584, sponsored by Sen. James Skoufis, was introduced to the NYS Senate during the 2025-26 NYS Legislative Session (the “Bill“). The Bill aims to amend paragraph (b) of...
View ArticleKnow What You Don’t Know: What Are the Top Legal Issues Nonprofits and...
The landscape is in flux right now for nonprofits, to say the least. To help structure your action plan, these are some of the top questions our Nonprofits & Associations team has been helping our...
View ArticleExecutive Order Highlights Risks to Nonprofit Tax-Exempt Status
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)...
View ArticleNot Considering the Importance of Charitable Giving
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...
View ArticleExecutive Order on the Public Service Loan Forgiveness Program Has...
Nonprofits concerned about a politically motivated audit or other enforcement action under the current presidential administration should pay close attention to President Trump’s Executive Order...
View Article[Audio] The SEC's Reach Beyond Publicly Traded Companies
Think you don’t have to worry about the SEC because you’re at a private company or a non-profit? Think again says, Kevin Muhlendorf, attorney at Wiley Rein. You may still end up in the Commission’s...
View ArticleDOJ Moves to Challenge Illinois Nonprofit Board Disclosure Law
The U.S. Department of Justice (DOJ) has been granted judicial leave to intervene in the American Alliance for Equal Rights’ (AAER) suit against the State of Illinois challenging the state’s diversity,...
View ArticleNationwide Injunction Shuts Down Enforcement of Trump’s DEI Executive Orders
On February 21, 2025, a federal district court judge issued a nationwide preliminary injunction that blocks enforcement of three major provisions of President Trump’s Executive Orders related to...
View ArticleAn Unanticipated Complication of Investing in SFR: Investors Sometimes End Up...
Build-to-Rent (“BTR”) is a subsector of Single Family Rentals (“SFR”). As a subsector of SFR, BTR occupies a unique space within the U.S. residential rental market. The broader category of SFR includes...
View Article403(B) Plan Employer Eligibility Failures
One of the principal drivers of 403(b) Plans for governmental agencies is that when they are combined with a governmental 457(b) Plan, employees eligible for both plans may “double dip.” This is a...
View ArticleNonprofit’s Diversity Scholarship Program Challenged in Federal Court
On March 5, Do No Harm filed a lawsuit against the American Chemical Society (ACS), a 501(c)(3) nonprofit organization, challenging a scholarship program for undergraduate students from historically...
View Article[Audio] Nonprofit Quick Tip: State Filings in South Dakota and North Dakota
Welcome to EO Radio Show - Your Nonprofit Legal Resource. EO Radio Show episode 115 is the 19th in a series of quick tip episodes focusing on the details of state registration of nonprofit...
View ArticleTransferring the Family Business To A Private Foundation? Are You Sure About...
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...
View ArticleTexas Sales and Use Tax for Exempt Entities – Part 1
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...
View ArticleIn the Wake of High-Profile Terminations of Grants and Cooperative...
Over the past few months, the second Trump administration has taken quick actions to suspend and terminate federal awards predating the transition of power. Many of these actions have resulted in the...
View Article10 Things California Non-Profit Employers Need to Know
1. Non-Profits Are Not Exempt from Employment Laws.Just because your organization is mission-driven doesn’t mean you’re exempt from California’s strict labor laws. Wage and hour rules, discrimination...
View ArticleBetty White’s Love for Animals and How Pet Trusts Can Protect Your Furry Friends
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...
View ArticleHow Trump’s DEI Rollback Affects Nonprofits and How to Protect Your Organization
Since taking office, President Trump has issued sweeping executive orders targeting Diversity, Equity, and Inclusion (DEI) initiatives across federal agencies and directing agencies to take action to...
View ArticleFederal District Court Temporarily Enjoins DEI Certification Provision for...
On March 27, 2025, a judge for the Northern District of Illinois granted a temporary restraining order (TRO) against the DEI Certification and Termination Provisions authorized by President Trump’s...
View ArticleCompliance Notes, Vol. 6, Issue 7
RECENT LOBBYING, ETHICS & CAMPAIGN FINANCE UPDATES - Campaign Finance & Lobbying Compliance The Federal Election Commission (FEC) approved two advisory opinions at its March 27, 2025, open...
View ArticleAn Independent School's Guide to Evaluating Federal Financial Assistance
Generally, independent schools intentionally refrain from participating in the majority of federal funding programs, preserving their ability to ensure the educational program is provided in a manner...
View ArticleAmerican Alliance for Equal Rights Files Complaints with the IRS Seeking...
On April 1, 2025, the American Alliance for Equal Rights (“AAER”) filed complaints with the Internal Revenue Service (“IRS”) alleging three tax-exempt private foundations—the Gates Foundation, the...
View ArticleBasic but Important Considerations for Corporations—Both For-Profit and...
Depending on the scope of the policy, the policy may also provide coverage for members of corporate committees or defined classes of volunteers. Corporations do! Whether for-profit or non-profit,...
View Article[Webinar] 2025 Climate Pro Bono Bootcamp - April 22nd - 23rd, 12:00 pm - 5:00...
Learn the skills you need to provide pro bono support to climate-friendly causes, communities, and startups! This unique event brings together attorneys from across the world to learn how they can...
View ArticleA Trap for the Unwary – Nonprofit Organization Compensation Arrangement...
Like any for-profit company, nonprofit organizations want to attract and retain high caliber executives to achieve and further their missions. To accomplish this, a nonprofit organization may have to...
View ArticleObservations on Charities, Taxes, and Cash Flow
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...
View ArticleTax-Exemption Implications of “Illegal DEI”
Recent Executive Orders issued by President Trump repeatedly refer to “illegal” diversity, equity and inclusion (DEI) preferences and activities....By: Lathrop GPM
View Article[Audio] REFRESH Steps for Launching a New Charitable Corporation
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...
View Article[Audio] REFRESH Nonprofit Basics: Insider Transactions and Nonprofits
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this episode is a "refresh" of episode 32, recorded in March 2023. It covers the Internal Revenue Code sections...
View Article[Audio] Charitable Split-Interest Trust Planning With Dale Schroeder and...
Welcome to EO Radio Show – Your Nonprofit Legal Resource. In today's episode, Cynthia Rowland's guests are Dale Schroeder and Anneke Niemera at NewEdge Wealth, and our topic is charitable...
View Article[Audio] Charitable Split-Interest Trust Planning With Dale Schroeder and...
Welcome to EO Radio Show – Your Nonprofit Legal Resource. In today's episode, Cynthia Rowland's guests are Dale Schroeder and Anneke Niemera at NewEdge Wealth, and our topic is charitable...
View Article