[Audio] Refresh: Setting up a New Charity for Disaster Relief
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 60 of EO Radio Show. This week's episode is a refresh of episode 10, first recorded on July 3, 2022....
View ArticleOntario Employers, This Is Your Reminder to File Your Accessibility...
Ontario employers, mark your calendars. On December 31, 2023, accessibility compliance reports for certain organizations are due under the Accessibility for Ontarians with Disabilities Act, 2005...
View ArticleNew Technical “Fixes” in the Not-for-Profit Corporation Law: Board...
On Oct. 25, 2023, Governor Hochul signed legislation which updates the Not-for-Profit Corporation Law (NPCL) and authorizes non-membership not-for-profit corporations to classify their boards through...
View Article[Audio] In the Weeds With New Supporting Organization Regulations
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and today’s episode discusses highly technical Supporting Organization rules for public charity qualifications for...
View ArticleIRS Issues Proposed Regulations on Donor-Advised Funds
Since the enactment of the statutory donor-advised fund (“DAF”) rules under the Pension Protection Act of 2006, sponsoring organizations that manage DAF programs have relied on the Internal Revenue...
View ArticleNew Year, New California Regulations? California Issues, for the Third Time,...
Newly proposed regulations that would help define the parameters that charitable fundraising platforms and platform charities must observe in California were published by the California Department of...
View ArticleThe Corporate Transparency Act – Is Your Nonprofit Exempt?
Beginning on January 1, 2024, the vast majority of new and existing business entities will become subject to beneficial ownership information reporting requirements under the Corporate Transparency Act...
View Article[Audio] An Introduction to DAFs and Overview of the Newly Proposed DAF...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. I’m Cynthia Rowland, and episode 62 describes new proposed regulations important to the administration of donor advised funds. The Internal...
View ArticleProposed Regulations Define Donor Advised Funds
Donor advised funds (DAFs) are wildly popular with donors because they reduce the costs and administrative burdens of charitable grants and investing, thereby increasing amounts available for...
View Article[Audio] New Proposed Regulations Defining Donor Advised Fund Terms
Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 63 explores new proposed regulations important to the administration of Donor Advised Funds (DAFs). The Internal Revenue Service and...
View ArticleMassachusetts Court Awards Preliminary Injunction to Wrongfully Terminated...
Judge Kazanjian, sitting in the Massachusetts Business Litigation Session, allowed a plaintiff board member’s motion for a preliminary injunction. Judge Kazanjian’s order reinstated the plaintiff to...
View Article[Audio] Exceptions to the DAF Definition Under the Proposed Regulations
Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 64 continues the exploration of the new proposed regulations important to the administration of Donor Advised Funds. The Internal...
View ArticleThe Corporate Transparency Act and Tax-Exempt Organizations
Beginning January 1, 2024, many types of legal entities must report information regarding their “beneficial owners” and certain other information (collectively, “BOI”) to the Financial Crimes...
View Article[Audio] The New Proposed Regulations on DAFs: Taxable Distributions and the...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. In today's episode, the final episode on the new DAF regulations, Cynthia Rowland takes a close look at the new Proposed Regulations 53.4966-2...
View ArticleThe Nonprofit Sector Need Not Apply: The Corporate Transparency Act and its...
ArentFox Schiff’s clients report being inundated with notices from registered agents and other service providers to comply with the Corporate Transparency Act (CTA), a new law that will require many...
View ArticleIRS, Treasury Release Proposed Regulations on Donor-Advised Funds
The US Department of the Treasury (Treasury Department) and Internal Revenue Service (IRS) recently published proposed regulations under Section 4966 to provide additional guidance on several issues...
View ArticleArizona Has Entered the Chat: Federal Court Rules That Non-Profit Schools Are...
After two federal courts in Maryland and California ruled that private schools were subject to Title IX just by virtue of being non-profit, an Arizona court has weighed in with the opposite view and...
View Article403(b) Plans - Not Your Average Salary Deferral Plan
Congress continues to pass laws that move 403(b) plans ever closer to 401(k) plans, but 403(b) plans remain distinct. Understanding these differences allows you to maintain a compliant plan that best...
View ArticleTexas Nonprofits and Sales Tax on Admissions
Sales tax . . . A (if not the most) commonly overlooked tax for nonprofit organizations. In 2022, I blogged on Florida Sales Tax on Ticket Sales for the Sunshine State’s Nonprofits. This Freeman Law...
View ArticleMaximize Your Impact by Understanding Cause-Related Marketing Rules
The following is a summary of the remarks made by Cristina Vessels at the ACCP Annual Conference held in Denver, Colorado, on October 17, 2023. Understanding the legal requirements for different...
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