[Audio] Charitable Planning With Guest Stephanie Hood: Navigating Complex...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. This week, Stephanie Hood returns as Cynthia Rowland's guest on the EO Radio Show. Stephanie is a key member of Farella's top-notch estate...
View Article10 Legal Issues for Nonprofit and Association Leadership in 2024
As 2024 gets underway, the nonprofit sector will continue to face new challenges in addition to grappling with ongoing challenges that continue to impact the sector. Our interdisciplinary team, serving...
View Article[Audio] Nonprofit Quick Tip: State Filings in Florida and Louisiana
Welcome to EO Radio Show - Your Nonprofit Legal Resource. This is the ninth in a series of “Quick Tip” episodes focusing on the details of state registration of nonprofit corporations. In previous...
View Article[Video] Election Year Compliance Tips for Nonprofit Organizations
As this election year heads into full gear, many nonprofit organizations will have questions about the types of advocacy, policy, lobbying, fundraising, outreach and electoral activities they and their...
View ArticleThe Corporate Transparency Act's Impact On Charities and Tax-Exempt Entities
The Corporate Transparency Act (the “CTA”) became effective on Jan. 1. The CTA’s goal is to reduce money laundering and other financial crimes by requiring the reporting of ownership and control...
View Article501(c)(4) Organizations: Giving with an Edge
Many founders are familiar with tax-exempt charitable organizations. These nonprofit entities—which are commonly known by reference to Section 501(c)(3) of the Internal Revenue Code—are operated...
View ArticleMonetizing Renewable Energy Credits - Final Regulations on Direct Pay
As covered in our prior alerts, the Inflation Reduction Act modified and reinstated existing renewable energy credits, enacted new renewable energy credits, and enacted under § 6417 an election that...
View Article[Audio] Nonprofit Basics: Unpacking Prudent Investments, PRIs and MRIs
Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 73 discusses frequently used terms in the nonprofit world pertaining to investment activities. Public charity and private foundation...
View ArticleTennessee and Utah Amend Charitable Solicitation Laws: New Filing,...
Tennessee and Utah have revised the scope of their charitable fundraising laws. These changes will affect how and what nonprofit organizations registered to solicit in those states must disclose to...
View ArticleU.S. Courts of Appeals Block Two Legal Efforts to Curb DEI Initiatives
Based on First Amendment concerns, the Eleventh Circuit has blocked enforcement of provisions in Florida’s Stop WOKE Act that would restrict mandatory trainings endorsing DEI concepts. The Second...
View ArticleNonprofit Organizations and the Corporate Transparency Act
Effective as of January 1, 2024, the Corporate Transparency Act (“CTA”) requires most corporations, limited liability companies, and other registered entities to report Beneficial Ownership Information...
View ArticleStaying on Course: Navigating Election Year Issues for Exempt Organizations
With the 2024 election cycle underway, it is important for exempt organizations to understand and comply with relevant restrictions on political campaign activities to safeguard their tax-exempt status...
View Article[Audio] Employment Law Update for Nonprofits With Holly Sutton
Welcome to EO Radio Show - Your Nonprofit Legal Resource. Charities, foundations, and their founders often request help addressing employment practices and compliance questions. In this episode, host...
View ArticleMissouri Court Allows University to Reclassify Restricted Endowment Funds...
Earlier this month, a Missouri state court allowed Webster University to reclassify various donor-restricted endowment funds as unrestricted endowment funds so the funds could be held as collateral to...
View ArticleThe Corporate Transparency Act's Impact On Charities and Tax-Exempt Entities...
The Corporate Transparency Act (the “CTA”) became effective Jan. 1, 2024. The CTA’s goal is to reduce money laundering and other financial crimes by requiring the reporting of ownership and control...
View Article[Video] ESG Masterclass — Empowering Women and Girls in Sparking Lasting Change
Latham’s ESG Masterclass video series offers a dynamic exploration of the ever-changing environmental, social, and governance terrain. Sarah Fortt, Global Co-Chair of the ESG Practice at Latham, and...
View ArticleA Sigh of Relief for Private Schools: 4th Circuit Rules Tax-Exempt Status...
A federal appeals court ruled Wednesday that Title IX does not apply to a private school based purely on its nonprofit status, reversing a lower court’s bombshell decision that put the entire private...
View ArticleTo 457(b) or Not to 457(b): Five Rules You Must Follow to Keep Your 457(b)...
Recruiting and retaining top executives can be challenging for non-governmental tax-exempt organizations such as Code §501(c)(3) organizations, private universities, and certain healthcare...
View ArticleTitle IX and Tax-Exempt Status: Fourth Circuit Holds That 501(c)(3) Status Is...
In 2022, and as previously discussed here, two separate federal district courts each held that an independent school's status as a 501(c)(3) tax-exempt organization is considered a school's receipt of...
View ArticleFEC Allows Nonfederal Committee to Coordinate Paid Canvassing Efforts with...
The Federal Election Commission has issued an advisory opinion making it much easier for federal candidates to offload their paid canvassing programs onto state PACs, nonprofits, and super PACs....By:...
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