Fourth Circuit: School’s 501(c)(3) Status Does Not Constitute Federal...
On March 27, 2024, in a long-awaited decision that carries major implications for 501(c)(3) organizations and independent schools, the Fourth Circuit held that an independent school’s 501(c)(3)...
View ArticleWyoming Adopts New Legal Structure for DAOs
The legislation allows decentralized autonomous organizations to gain legal entity status and operate within the bounds of applicable law....By: Latham & Watkins LLP
View ArticleTop Ten Current Key Copyright Issues and Pitfalls Affecting Nonprofits
With decades of experience assisting nonprofit clients with copyright issues, we periodically like to offer refreshers on key copyright issues and highlight current trends we see nonprofit...
View ArticleFourth Circuit Holds Federal Tax-Exempt Status Does Not Subject Private...
In an earlier article, we discussed how a federal district court’s decision that mere 501(c)(3) status can trigger obligations under Title IX created shock waves throughout the private independent...
View ArticleJersey's Royal Court holds that property of invalid non-charitable trusts can...
Jersey's Royal Court has confirmed the existence of rules in Jersey law that: Where a trust seeks to provide for mixed charitable and non-charitable purposes, the non-charitable purpose can invalidate...
View ArticleSpring Cleaning for your Nonprofit: Dusting Off Your Articles, Bylaws, and...
Every nonprofit is unique, with its own mission, structure, and history. At the same time, they share certain common characteristics – core governing documents, Form 1023, and an IRS determination...
View ArticleLegacy Matters (Spring 2024)
Welcome to the spring edition of Legacy Matters, Nutter’s private wealth and nonprofit newsletter focusing on estate planning and philanthropy topics. In this issue, we analyze charitable deductions...
View ArticleBuilding consensus is the key
I work as the attorney for a not-for-profit organization, at least as the attorney for the board....By: Ary Rosenbaum - The Rosenbaum Law Firm P.C.
View Article[Audio] Nonprofit Quick Tip: State Filings in North Carolina and South Carolina
Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 75 is the tenth in a series of Quick Tip episodes focusing on the details of state registration of nonprofit corporations. Today,...
View ArticleFourth Circuit: Institution's Tax-Exempt Status Does Not Trigger the...
On March 27, the Fourth Circuit Court of Appeals concluded that an independent high school’s Section 501(c)(3) tax-exempt status does not constitute “receiving Federal financial assistance,” for...
View Article[Virtual Event] Nonprofit Sector Compliance Conference - May 22nd, 8:00 am -...
Get focused insights on compliance management for nonprofits - From fraud and conflict of interest to tax exemption, fundraising, and data security, nonprofit organizations are faced with significant...
View ArticleNonprofits Managing Risk for Youth Programs: Ten Key Compliance Strategies
Many nonprofit organizations, such as summer camps, schools, sports leagues, membership associations, religious organizations, childcare centers, and youth clubs for various hobbies, regularly host...
View ArticleLook Before You Leap: Nine Fundamentals of Effective Subpoena Responses for...
Nonprofits and associations commonly receive subpoenas. Though it can be stressful to receive one, engaging in appropriate due diligence can help an organization effectively manage its response....By:...
View Article[Audio] California Regulation of Charitable Fundraising Platforms: Part I -...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. In episode 76, Cynthia Rowland introduces the provisions of California's Charitable Fundraising Platforms law (Gov. Code, § 12599.9). These...
View ArticleCorporate Insights: Modifying or Lifting Fund Restrictions
Restricted funds are monies donated or bequeathed to a charity or non-profit organization such as a museum that come with limitations imposed by the donor on the investment, management or use of the...
View ArticleMassachusetts and Rhode Island Charities: Unlocking Restricted Funds
For many charitable institutions, accepting gifts subject to certain donor-imposed restrictions is in the normal course of business. While these restricted funds are quite common, their usefulness can...
View ArticleNon-Profits May Benefit From Energy-Efficient Construction/Renovation Under...
Section 179D of the Internal Revenue Code, first enacted in 2006, grants qualifying building owners or tenants of commercial buildings a federal tax deduction for the installation of energy-efficient...
View ArticleCalifornia Publishes New Regulations Governing Charitable Campaigns
Doing good just got a little more complicated for companies that run charitable campaigns in California. In January 2023, we posted that California had passed a new law governing certain types of...
View Article[Video] Webinar: Is Your DEI Policy Setting You Up for a Lawsuit?
This webinar addresses the legal challenges presented by harassment, reverse discrimination and Section 1981 claims, among others, as well as various defenses and measures your team can take to reduce...
View Article[Audio] California Regulation of Charitable Fundraising Platforms Part 2 -...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 77 covers the provisions of California’s Charitable Fundraising Platforms law (Gov. Code, § 12599.9) relevant to all covered charitable...
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