The Real Impact (Summer 2024)
Welcome to the inaugural edition of The Real Impact. In this edition, we discuss three strategic alternatives to consider for nonprofit integration and insights on the proposed regulations on donor...
View ArticleThe Fearless Fund Decision: Implications for Corporate Giving and...
The U.S. Court of Appeals for the Eleventh Circuit released its much-anticipated follow-up decision in American Alliance for Equal Rights v. Fearless Fund Management, LLC, on June 3, 2024. The case has...
View ArticleHooked on a Feeling! The Benefits of 501(c)(4) Charitable Organizations
I seem to have been on a writing sabbatical for the last year. Over the course of the year, I have discovered a few new planning ideas to share going forward. From previous articles you already know...
View ArticleDenver State of the City
Denver Mayor Mike Johnston gave his first State of the City address today. Referring to Denver as the capital of the “New West,” he detailed a comprehensive vision for Denver, focusing on solutions to...
View ArticleI Still Have Not Found What I Am Looking For: Finding the Right Records
Although a nonprofit corporation does not have to file an annual report, its members do have statutory inspection rights similar to those of the shareholders of a business corporation. Rarely, however,...
View ArticleDrunk Driving Nonprofit Faces Do Not Call (“DNC”) Compliance Class Action
On July 22, 2024, Bikers Against Drunk Drivers Inc. (“BADD”) was sued in the United States District Court for the Southern District of California for allegedly violating the Internal Do Not Call...
View ArticleWhy is the Charitable Act Essential for New York’s Non-Profits?
New Yorker’s are known for giving back. There’s a bill in Washington that – if passed – will help us help others like never before. “The Charitable Act” (S566/HR3435) gives taxpayers an incentive to...
View ArticleDemystifying the Corporate Transparency Act for Tax-Exempt Organizations –...
The Corporate Transparency Act (CTA) took effect on January 1, 2024 and some U.S. nonprofits and tax-exempt organizations are still debating how the CTA applies to them. This article provides...
View ArticleDemystifying the Corporate Transparency Act for Tax-Exempt Organizations –...
This article provides Corporate Transparency Act (CTA) guidance to tax-exempt organizations with subsidiaries. For a general overview of CTA compliance for nonprofit and tax-exempt organizations,...
View ArticleNew Charity "Payment Processor" Raises Privacy and Security Concerns
Chariot Giving Inc. (Chariot), a company marketing itself as a Donor Advised Fund (DAF) payment processor, has recently approached a number of nonprofit organizations regarding its services. As a...
View ArticleEPA Announces Initial Recipients for Historic Community Change Grants Program
The United States Environmental Protection Agency (EPA) has announced more than $325 million in funding for 21 projects aimed at addressing environmental and climate justice issues in disadvantaged...
View ArticleNorthwest Arkansas Land Trust/Ozark Natural Science Center: Partnership...
The Northwest Arkansas Land Trust (“Trust”) issued an August 5th news release stating that it had entered into a partnership with the Ozark Natural Science Center (“Center”). The stated purpose of the...
View ArticleCalifornia Decides That The Sun Shall Not Set On Virtual Meeting Statutes
Despite being home to the Silicon Valley, California has not embraced with abandon virtual-only meetings of shareholders. Section 600(e) of the Corporations Code currently does not permit virtual only...
View ArticleIRS Audits & Ongoing Scrutiny of Nonprofit Hospitals – Key Background &...
The IRS is underway with conducting audits of 35 §501(c)(3) hospitals, which it announced in June 2024, with a particular focus on “community benefit.” Targeted hospitals appear to be those who...
View ArticleHomes for Vets in Harrisburg: Highlighting Two Projects in the Capital Region
We do not often highlight specific projects on this blog, but with the anniversary of 9/11 approaching, it seemed fitting to recognize two development projects in the area that will support our...
View ArticleCode Red: AHA and FHA Acknowledge Industry Distortions to Emerge from the...
As we recently reported, in its Final Rule banning most worker non-competes, the Federal Trade Commission (“FTC”) previously warned of its intent to vigorously enforce its non-compete ban wherever...
View ArticleFederal Court Narrowly Construes FTC Jurisdiction Over Nonprofit Institutions
In a surprising ruling, a federal district court in Arizona has held that the Federal Trade Commission (FTC) cannot prosecute claims under the FTC Act against a nonprofit educational institution. Late...
View Article[Audio] REFRESH Nonprofit Basics: Overview of Nonprofit Charitable...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. For the next few weeks, Cynthia Rowland refreshes several of the show's earliest episodes. During these dog days of summer, it’s a good time to...
View Article[Audio] REFRESH Nonprofit Basics: Designators, Members, Directors, Officers -...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. For the next few weeks, we refresh our earliest episodes on nonprofit basics. During these dog days of summer, it's a good time to bring back...
View Article[Audio] REFRESH Nonprofit Basics: Director Duties and Best Practices for the...
Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 90 is a refresh of the third of the original episodes published in the summer of 2022. During these dog days of summer, it's a good...
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