We did What?! Now What? – Nonprofit Organizations and Excess Benefit...
This Freeman Law Insights blog provides an overview of the excess benefit transaction rules of 26 U.S.C. § 4958 and corresponding Treasury Regulations, 26 C.F.R. § 4958-1, et. seq....By: Freeman Law
View Article[Audio] Nonprofit Quick Tip: State Filings in Massachusetts and Connecticut
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 55 is the sixth in a series of Quick Tip episodes focusing on the details of state registration of nonprofit...
View ArticleBuilding Nonprofit Resilience: Dealing with Financial Distress
In this multi-part series, we highlight strategic steps that nonprofits can take to build organizational resilience in three different phases of its life cycle—in times of health, when beginning to...
View ArticleClimate Week NYC 2023: Key Takeaways and Insights on What’s to Come
Each year during the regular session of the United Nations (U.N.) General Assembly, the Climate Group—an international nonprofit that works to address climate change with government leaders and...
View ArticleNPOs Receive Exemptions from Real Estate Betterment Levies
The Israeli Supreme Court handed down a precedent-setting ruling recently in the Evangelical Episcopal Church case. According to the ruling, Israeli NPOs may receive an exemption from paying real...
View ArticleProject W: How a New Platform Is Addressing the Gaps in Cancer Care with AI...
Through her experience with breast cancer, Project W Alumna Carolyn Treviño Jenkins learned first hand the challenges of getting the resources needed to help her navigate the treatment and recovery...
View ArticleNew York Court Dismisses Challenges to CVS’s Donation Checkout Program
Customer donation programs work. Although consumer fatigue with answering round-up and add-a-dollar prompts is on the rise, these point-of-sale fundraising campaigns have become effective tools for...
View Article[Audio] What Nonprofit Board Leadership Needs To Know About Internal...
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today, we'll cover an important governance topic for all nonprofit organizations. That is, what leadership needs to...
View ArticleHighlights of the 2023 NAAG/NASCO Annual Conference
The National Association of Attorneys General (NAAG), in conjunction with the National Association of State Charity Officials (NASCO), hosted its annual conference to discuss the state of charities and...
View Article"Yes in God's Back Yard" Legislation Is the Next Tool to Battle the Housing...
On October 11, 2023, Governor Newsom signed SB 4, the Affordable Housing on Faith Lands Act (also known as "Yes in God's Back Yard" (YIGBY)), which promises to be one of the momentous housing bills of...
View ArticleWhat Nonprofits Need to Know About State Data Privacy Laws
In 2023, eight more states passed comprehensive data privacy legislation, adding to the six that had passed broadly applicable privacy laws in years prior. In addition, several issue-specific laws...
View Article[Audio] What Nonprofit Leaders Need To Know About the Corporate Transparency Act
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today on EO Radio Show, we are discussing a new law that will have implications for many nonprofit organizations,...
View ArticlePolitical Law With The Simpsons - A Four Part Series
As far back as 1995, The Simpsons established that you don't win friends with salad. Even though you may not make any friends with salad, it still has a monetary value. This dichotomy can actually...
View ArticleNonprofits’ Use of Artificial Intelligence Systems: Intellectual Property and...
In today's rapidly changing technological landscape, artificial intelligence (AI) is making headlines and being discussed constantly. To be sure, AI provides a powerful tool to nonprofits in creating...
View ArticleNonprofits and Prohibited Inurement (?)
It’s always wonderful when Congress includes in a statute a word that practically no one – except maybe tax attorneys – might use in their lifetime, much less in day-to-day parlance: Inure. When was...
View Article[Audio] Nonprofit Basics: What Nonprofits Need To Know About Expenditure...
Welcome to EO Radio Show – Your Nonprofit Legal Resource. Today, Cynthia Rowland talks about the meaning of expenditure responsibility or ER grants made by private foundations. The term expenditure...
View Article[Audio] Nonprofit Quick Tip: State Filings in Maine and Vermont
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 59 is the seventh in a series of Quick Tip episodes focusing on the details of state registration of nonprofit...
View ArticleValuing Noncash Charitable Donations, Including Digital Assets
As we’re approaching year end, this is a good time to revisit the tax rules that apply to donating noncash property—including donations of digital assets....By: ASKramer Law
View ArticleAccepting Cryptocurrency and Digital Asset Donations: What Charities Need to...
Charities should address several issues when considering whether to accept donations of digital assets, defined to include cryptocurrency, stablecoins, and non-fungible tokens (NFTs)....By: ASKramer Law
View ArticleThe Benefits of Donating Digital Assets to Charity
Taxpayers can receive significant tax benefits when donating cryptocurrency and other appreciated digital assets to a charity. This article looks at some key considerations to keep in mind as you...
View Article