Religious Institutions Update - November 2013
Diminished donations have led many faith-based organizations to become more creative about increasing revenue. Sometimes these organizations look beyond ordinary ministry functions to supplement income...
View ArticleGuidelines for Nonprofits when Negotiating Online Advertising Arrangements
Nonprofits have long looked to advertising and marketing agencies to assist with their marketing and promotion efforts relating to fundraising, membership development, program promotion, product and...
View ArticleEmployee Benefits for Same-Sex Couples: What Your Nonprofit Needs to Know
In this presentation: - United States v. Windsor - IRS Revenue Ruling 2013-17 - IRS FAQs - IRS Notice 2013-61 - Correction of employment tax overpayments for health and other fringe benefits - IRS FAQs...
View ArticleManaging Donated Funds: Donor Intent, Restricted Funds, and Gift Acceptance...
In this presentation: - Complying With (or Deviating From) Donor Intent: Recent Developments for Nonprofits - Donor Restrictions on Contributions - Factors to be Considered in Deciding Whether a Gift...
View ArticleDrafting and Revising Nonprofit Bylaws: Common Pitfalls and Best Practices
In this presentation: - Introduction - Considerations Regarding Process for Updating Bylaws - Common Bylaw Pitfalls - Provision-By-Provision Guide - Special Topic – Chapter Structure - Policies &...
View Article‘Tis the Season – For Year-End Charitable Giving
Most people make the bulk of their charitable contributions during the year-end holiday season. This post summarizes some of the charitable giving ideas and opportunities, as well as some planning...
View ArticleMcAfee & Taft AgLINC - Fall 2013: The (stock) show must go on: Oklahoma Youth...
For nearly a century, Oklahoma City has hosted a junior livestock show each spring where youth from across the state display the best farm animals their generation has to offer in hopes of winning...
View ArticleNew York Cracks Down on Executive Compensation for Not-for-Profits
Those powerful words were spoken by New York Governor Andrew M. Cuomo just over two years ago in his announcement of the formation of a task force to combat excessive executive compensation at...
View ArticleRecaps from Proskauer’s 18th Annual Trick or Treat Tax Exempt Seminar
Proskauer’s 18th Annual Trick or Treat Seminar was held on Thursday, October 31. The Seminar discussed: - Statutory Authority of New York Attorney General’s Charities Bureau - Proposed Revisions to New...
View ArticleFederal Grant & Contract News for Nonprofits - November 2013
With the federal government back to work, we saw several important federal initiatives continue in earnest in November. Two of these initiatives will have a tremendous impact on nonprofits’ reliance on...
View ArticleIRS Changes the Game?
On Wednesday November 26, 2013, the US Department of Treasury and Internal Revenue Service issued proposed guidance, subject to a comment period, that would limit the scope of permissible political...
View ArticleTax Exemption For Ministers Unconstitutional?
The Western District of Wisconsin recently issued a decision that makes the parsonage exemption unconstitutional as a violation of the Establishment Clause of the US Constitution. This ruling is...
View ArticleProposed Rules May Curtail Political Activities by Nonprofit Organizations
Summary - Last week, the Internal Revenue Service (“IRS”) published a proposed rule concerning the political activities of nonprofit organizations. The proposed rule may make it significantly more...
View ArticleBusiness News Digest – December 2013
In this issue: - NIST Holds Fifth Workshop on Cybersecurity Framework; Incentives Still Lacking - Advertising Law News & Analysis - November 1, 2013 Edition - November 7, 2013 Edition - November...
View ArticleWork & Family: What Nonprofit Employers Should Know about Family-Oriented...
In this presentation: - Overview of the Family and Medical Leave Act (“FMLA”) – Eligibility – Leave – Care of Covered Military Service Members – Intermittent Leave and Reduced Schedule - Pregnancy and...
View ArticleYear-End Checklist for California Nonprofits
As 2013 comes to a close, officers and directors are well advised to take a few moments to confirm that important year-end responsibilities have not been overlooked. Even if your organization has a...
View ArticleYour Nonprofit Has Gone Global: Now What Are Your U.S. and Foreign Tax...
In this presentation: - Form of foreign operations - Foreign tax treatment of the foreign operations - U.S. tax treatment of the foreign operations - VAT/GST issues - Employee and independent...
View ArticleWould Hobby Lobby Stores, Inc. Have A Stronger Case As A Flexible Purpose...
Steve Hazen alerted me to the fact that California Attorney General Kamala D. Harris has filed an amicus brief in Sebelius v. Hobby Lobby Stores, Inc., U.S. Supreme Court Docket No. 13-354. The...
View ArticleTaxes and Politics Collide in New IRS Guidelines for 501(c)(4) Organizations:...
On November 29, 2013, the Internal Revenue Service (“IRS”) issued proposed rules, “Guidance for Tax-Exempt Social Welfare Organizations on Candidate-Related Political Activities” (78 Fed. Reg....
View ArticleNonprofit Liability Paradigm –“The Perfect Storm” (Root Causes)
Risk Factors - Areas that rise to legal or related side: - Endowments/Budgets/Assets {$} - Employees/Employee oversight/Volunteers - Users of Services (e.g. children, infirm) - Personal Data (Privacy)...
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