Ways and Means Committee Seeks Information Regarding OPO Activities
On April 16, 2025, the Committee on Ways and Means in the U.S. House of Representatives issued a letter to the public requesting information regarding Organ Procurement Organizations (OPOs)—the...
View ArticleThe Oceanside Pat On The Back Society
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...
View ArticleIs A Stake An Unincorporated Association?
I have devoted several posts over the years to California's Unincorporated Association Law. Although many houses of worship are incorporated, some are not. Even amongst incorporated religious groups,...
View ArticleInsurance for Non-Profits: The Crisis Within the Low-Income Housing Crisis
Homelessness in the United States has reached a critical point. A significant contributor? The lack of affordable housing. No state has an adequate supply of affordable rental housing for the...
View ArticleFiduciary Litigators Beware: the Overlapping Coverage of the Uniform Trust...
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...
View ArticleA Priceless Mistake: How Faulty Appraisals Can Undermine Charitable Tax...
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...
View Article[Audio] Nonprofit Quick Tip: State Filings in Virginia and West Virginia
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and EO Radio Show episode 120 is the 20th episode in a series of quick tips episodes focusing on the details of state...
View Article[Audio] Insider Transaction Traps for the Unwary
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today I'm joined by David Sacarelos, a principal at Baker Tilly. We do a deep dive into the penalties under the...
View ArticleFTSA’s Application to Nonprofits Remains Unsettled as Florida’s Legislative...
The FTSA - The FTSA (Fla. Stat. § 501.059), often referred to as Florida’s mini-TCPA, regulates how and when solicitors can call and text consumers. Most notably for present purposes, it prohibits...
View ArticleThe Real Impact (Spring 2025)
Drinking From the D.C. Firehose: 10 FAQs for Charitable Organizations and Their Donors....By: Nutter McClennen & Fish LLP
View ArticleReturn to Office Mandates: Best Practices and Minimizing Litigation Risks
The transition to in-person work after years of permitting and promoting remote work presents unique challenges for nonprofit organizations. While returning to the office (RTO) can enhance...
View ArticleEmployment Law Update: May Day! The Department of Labor Pauses Enforcement of...
In a significant shift for businesses, nonprofit organizations and gig-economy workers, the Department of Labor (DOL) Wage and Hour Division (WHD) announced on May 1st that it will no longer enforce...
View ArticleIt’s Time to Restate Your 403(b) Plan: Deadline Looms for Nonprofits and...
If your organization sponsors a 403(b) retirement plan, there’s a crucial Internal Revenue Service (IRS) deadline you can’t afford to ignore. The IRS has announced a plan restatement deadline for...
View ArticleSupreme Court Revives ERISA Litigation Dismissed in Second Circuit: Will the...
On Thursday, April 17, a unanimous Supreme Court held that a less demanding pleading standard is applicable when plaintiffs bring an Employee Retirement Income Security Act of 1974 (ERISA) class action...
View ArticleTax-Exempt Financing for 501(c)(3) Borrowers – Part I: Eligibility and Issuance
When borrowing for capital projects, 501(c)(3) borrowers often have various options to achieve their financing goals. Traditional financing through a bank or engaging in specific capital campaign...
View ArticleDon’t Let One Missing Clause Derail Your Nonprofit: Why You Need IRS Language...
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...
View ArticleThe Next Front in the Administration’s Sponsored Research Crackdown: What...
The Trump Administration’s effort to remake the Federal government’s relationship with Higher Ed and research grantees continues to gather steam, and an unprecedented recent letter to Harvard presages...
View ArticleSignificant Changes for Tax-Exempt Organizations Included in House Ways and...
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...
View ArticleFraud Risks in Nonprofit Organizations: Eight Steps Nonprofits Can Take Today...
Fraud is a pervasive and costly issue that can affect all types of organizations, including nonprofits. Nonprofit organizations are especially vulnerable due to limited resources, less staff resources,...
View ArticleLimits of IEEPA’s Designation Authority
Over the first 100 days and beyond, the Trump Administration has deployed national security authorities in novel ways. Perhaps most notably, President Trump has asserted authority under the...
View ArticleNonprofit Boards: What Should You Consider Before Joining?
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...
View ArticlePlanning with Intention: Charitable Giving Through Your IRA
“Nowhere is wisdom more necessary than in the guidance of charitable impulses. Meaning well is only half our duty; thinking right is the other, and equally important, half.” — Samuel Gridley Howe...By:...
View ArticleTax Bill Proposes Trillions in Tax Cuts and Significant Tax Increases
The race to remake portions of the Internal Revenue Code (Code) and to prevent expiration of certain Tax Cuts and Jobs Act (TCJA) provisions has begun, with House Ways & Means Committee proposals...
View ArticleProposed Tax Legislation: Implications for Tax-Exempt Organizations
This week, the US House Ways and Means Committee released tax legislation that includes several provisions relevant to tax-exempt organizations....By: ArentFox Schiff
View ArticleThe One Big Beautiful Bill: Relevant Provisions for Sports Industry
On May 12, 2025, the House Ways and Means Committee released an updated text of draft tax legislation (the “House Draft Bill”)......By: Proskauer - Tax Talks
View ArticleHouse GOP Tax Proposal Targets Nonprofits
On May 12, 2025, the House Ways and Means Committee released a draft version of the Republican-led tax bill, "The One, Big, Beautiful Bill" (the "Bill"), which is designed to advance President Trump's...
View ArticleExempt organization revenue raisers under House tax bill
On May 12, 2025, the Republicans from the House Committee on Ways and Means released an updated draft tax bill. Several of the provisions in the draft would affect tax-exempt organizations. The bill...
View ArticleClient Alert: Heightened Enforcement Risk for Ineligible Recipients of...
The United States Department of Justice (“DOJ”) has intensified civil fraud investigations aimed at borrowers who obtained Paycheck Protection Program (“PPP”) loans despite falling outside the class of...
View ArticleCommission Opens Pathway for Environmental NGOs to Challenge State Aid
The European Commission revised the Code of Best Practices for the conduct of State aid control procedures. The revised Code opens a pathway for NGOs to challenge State aid decisions on EU...
View ArticleBreaking Down the “One, Big, Beautiful” Tax Bill: Take One
On May 12, the Republican majority leadership in the House of Representatives released for consideration its tax and spending reconciliation legislation, called the “One Big, Beautiful Bill” (the...
View ArticleThe One Big Beautiful Bill: Relevant Provisions for Nonprofits
On May 12, 2025, the House Ways and Committee released an updated text of draft tax legislation (the “House Draft Bill”)......By: Proskauer - Tax Talks
View ArticleGuidance for Cultural Institutions Navigating the Federal Policy Landscape
This client alert reports on recent developments in the Trump Administration and a shifting legal landscape that may affect the operations, funding, and tax-exempt status of cultural institutions such...
View ArticleNew York Enacts Affordable Housing Retention Act
New York Gov. Kathy Hochul recently signed into law the Affordable Housing Retention Act (AHRA), which for the next four years enables condo conversions of specific buildings in New York City with a...
View ArticleBreaking Down the “Big, Beautiful Bill”: Priorities and Provisions in the...
This Pillsbury alert provides an overview of the “Big Beautiful Bill” (BBB) as passed by the House Ways & Means Committee on Sunday, May 18, 2025. The overview breaks the bill into three main...
View ArticleHouse Passes Tax Package with Several Carved-Back Provisions Relevant to...
On May 22, 2025 the House of Representatives passed its version of the “One Big Beautiful Bill Act” (the “BBB”). As described in our prior Alert, the proposed package includes several key provisions of...
View Article[Audio] REFRESH Nonprofit Basics: Federal Tax Filing Deadlines and Penalties
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 122 of EO Radio Show. This episode on federal tax filing deadlines and penalties was first released in...
View Article[Audio] Investing Charity and Foundation Assets in Turbulent Times With...
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 123 of EO Radio Show. In today's episode, I welcome back Jennifer Nelson, a Senior Wealth Manager with...
View ArticleCan the IRS Revoke a University's Tax-Exempt Status Overnight?
As a result of President Trump’s recent social media posts regarding Harvard University’s tax-exempt status, some institutions of higher education (IHE) have expressed concerns over whether the...
View ArticleOne Big Beautiful Bill Passed by the House
On Thursday May 22, the House of Representatives passed the One Big Beautiful Bill Act (H.R. 1, hereafter the “Bill”). The Bill will now be considered by the U.S. Senate....By: Proskauer - Tax Talks
View ArticleClient Alert: Nonprofit Charities: A Short Time Frame to Obtain DC Sales and...
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...
View ArticleTexas Nonprofit Corporations | Are Corporate Records Available for Inspection?
This Freeman Law blog provides an overview for the Texas nonprofit corporation to understand its obligations relating to the maintenance of books and records under Texas law and as to when, and under...
View ArticleOne Big Beautiful Bill: What It Means to Nonprofits
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...
View ArticleHouse Passes Major Tax Cuts in Budget Bill
On May 22, 2025, the House passed its FY 2025 budget bill, which includes substantial tax cuts. Following extensive negotiations in the House, legislators included last-minute amendments to the budget...
View ArticleOne Big Beautiful Bill Act Has Many Impacts for Nonprofit Health Systems
The US House of Representatives passed its One Big Beautiful Bill Act on May 22, 2025 (the Act), but nonprofit health systems may not find much about the Act that’s attractive. If passed by the US...
View ArticleVermont Enacts Law Prohibiting Medical Debt Reporting and Funding Debt Relief...
On May 16, Vermont Governor Phil Scott signed into law S. 27, a medical debt relief measure that prohibits the inclusion of medical debt on consumer credit reports and establishes a state-funded...
View ArticleHouse Advances Tax Legislation: Implications for Tax-Exempt Organizations
Last week, the US House of Representatives passed H.R. 1, the “One Big Beautiful Bill Act.” This alert highlights the provisions in the Bill that could impact tax-exempt organizations....By: ArentFox...
View ArticlePotential Refund Opportunity for Nonprofit Organizations Hosting Events in...
Nonprofit organizations may be eligible for significant refunds of hotel occupancy and sales taxes, plus interest, because of the results of a recent class action lawsuit involving events held in...
View ArticleNew Florida Law Restricts Foreign Support for Nonprofits and Charitable Sales...
Effective July 1, 2025, a recently enacted Florida law, Senate Bill 700, will broadly prohibit those involved with charitable solicitations or sales promotions from receiving or soliciting funds from...
View ArticleThink 501(c)(3) Means Tax-Free? Think Again.
One of the most common misconceptions in the nonprofit world is that 501(c)(3) organizations are exempt from all types of tax. While 501(c)(3) entities enjoy broad exemptions from federal and...
View ArticleThe One Big Beautiful Bill Act (Tax Reform): Employee Benefits and Executive...
On May 22, 2025, the House of Representatives passed legislation titled “The One Big Beautiful Bill Act” (the “House Bill”) (available here), which includes several tax reform provisions. The House...
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