A Quick Guide to Voting Terms (Plus PDF Download)
Attend a meeting or read an organization’s rules, and you’re likely to encounter a variety of voting terms. Parliamentary procedure (e.g., the rules of Robert’s Rules and other parliamentary procedure...
View ArticleDevelopments in Association Law, 2016 – 2017
There have been important legal developments at the federal and state levels for nonprofit organizations. - Takeaways - Nonprofits continue to experience Federal government and private litigant...
View ArticleDoes FEMA Unconstitutionally Deny Relief to Churches? President Trump Thinks...
Hurricane Harvey’s devastation has impacted thousands of people and businesses throughout Texas. Private nonprofits and religious organizations have been playing key roles in providing emergency relief...
View ArticleAvoid Scams and Ensure Tax Deductions When Donating to Hurricane Relief
In the wake of Hurricanes Harvey and Irma, you may be looking to make a charitable donation to support relief efforts. With dozens of organizations accepting donations, it can be difficult to know (1)...
View Article[Webinar] Issues and Recent Developments in Art Law - October 5th, 11:00am ET
Please join Christie's and the Locke Lord LLP Art Law Group for an overview of the art market and key legal issues....By: Locke Lord LLP
View Article4 No-Nonsense Reasons to Take Good Minutes – Part 1
Taking minutes arguably tops the list of “most thankless jobs,” and those who assume the role often wish they hadn’t been such a willing volunteer. But accurate minutes are a parliamentary procedure...
View ArticleTransaction Structuring Matters: North Carolina Rejects Third-Party Rooftop...
A North Carolina appeals court has reminded energy developers in the state of the importance of structuring a transaction so as not to trigger the state’s utility franchise laws. For one unfortunate...
View ArticleMandatory Disclosure: Belgium Requires Large Companies to Provide Certain...
The Background: On September 3, 2017, Belgium adopted a law implementing EC Directive 2014/95/EU on the disclosure of non-financial and diversity information by certain large undertakings and groups. -...
View ArticleEO Update: e-News for Charities & Nonprofits
The IRS is providing several types of tax relief for those affected by hurricanes hitting Texas, Florida, Georgia, Puerto Rico and the U.S. Virgin Islands. We’re monitoring the situation closely to...
View Article4 No-Nonsense Reasons to Take Good Minutes – Part 2
A previous post provided the first two reasons that accurate minutes are a “must” for all non-profits, including homeowners associations, churches, unions, sororities, and political parties. Here’s...
View ArticleFinal Regulations on PRIs Make for Inspirational Reading for Family Foundations
The hesitancy of foundations to use PRIs can be partly attributed to lack of guidance. Although PRIs have been utilized in certain circles of the charitable foundation world since the 1960s, until...
View ArticlePerspectives for the Professions Newsletter - September 2017: The...
The Chief Executive Officer of a professional regulatory organization is the senior staff person responsible for the overall operations of the organization. Typically, the CEO will report to Council...
View ArticleGreedy Charitable Deductions May Cost You
Taxpayers are not required to pay a negligence penalty for underpayment of income taxes if, under Internal Revenue Code regulations, there is reasonable cause for a position that the Taxpayer takes in...
View ArticleA Path Forward: Corporate Integrity Agreement Sheds Light on Manufacturer...
Manufacturers of pharmaceuticals and biologics have been closely watching the industry-wide investigation by the Boston U.S. Attorney's Office into manufacturer support of independent charitable...
View ArticleIRS Issues Guidance on US Private Foundation Equivalency Determinations for...
On 14 September 2017, the IRS issued Revenue Procedure 2017-53, setting out the requirements for ‘preferred written advice’ upon which a US domestic private foundation can rely when making grants to...
View ArticleFocus on Health Care Provider Bankruptcies
The next few years are expected to see a significant increase in the volume of bankruptcy cases filed by health care providers. Thus far in 2017, the number of bankruptcies in health care-related...
View ArticleHospitals Take Heed: Gradual Evolution of the IRS’ Position on Tax Exemption
There has been much fanfare, but little discussion, among healthcare experts in the United States regarding the Internal Revenue Service recently published PLR 201731014. The Letter Ruling provides a...
View ArticleQuick Guide: The Lifecycle of a Motion
Remember that previous post on the parliamentary procedure basics for how to make a motion? Here’s “Making Motions – Round 2,” a more detailed guide on the specific language* you should use both for...
View ArticleRecent IRS Ruling Creates (Interest)ing Tax Conundrum for Sports Teams...
On June 2, 2017, the Internal Revenue Service (IRS) held in a private letter ruling that proceeds used to a fund portion of the new stadium for the Los Angeles Rams franchise of the National Football...
View Article[Event] Community Association Seminar Fall 2017 - November 9th and November...
Join us for our Fall 2017 Community Association Seminar! - What to do if your Association is the victim of embezzlement? - Understanding Changes to MCIOA for Construction Defect Claims...By: Hellmuth...
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