Donor Disclosure: More Upheaval Coming
The simmering donor-disclosure, “dark-money,” battle is set to heat up considerably in the next few months. There were three specific developments in January 2021 directly
Nonprofit Excess Compensation: Final Regulations
The clock was ticking. The final regulations for IRC section 4960, the excise tax on the “excess compensation” of nonprofit executives, made it into the
Final UBIT Regulations Issued
It’s been three long years since Congress ambushed the nonprofit sector in its headlong rush to get huge tax cuts approved by the end of
Another Deceptive Charity Shut Down
In recent years, there’s been a noticeable slowdown in the federal regulation of charities by the Internal Revenue Service. There are a variety of reasons:
Endowments: Dipping in During Emergencies
“The COVID-19 pandemic has wreaked havoc on the finances of a broad swath of the nonprofit sector,” we wrote last summer in Diverting Restricted Funds
Financial Commons: New Nonprofit Resource
In “a year like no other,” there’s a new “commons” platform dedicated to providing nonprofits free information and advice about financial management and planning. This
Relief Bill Falls Short of Nonprofits’ Needs
“Please, sir,” said young Oliver Twist in the mid-nineteenth century, “I want some more.” In late December 2020, the nonprofit sector – and the millions
More COVID-19 Heads Ups for CA Employers
In ordinary times, employment law is no walk in the park. Employers – businesses and nonprofits alike – face lots of requirements and guidelines from
Important Charitable Giving Initiative Launched
“America’s charities are in a state of crisis” while there are at least 1,120,000,000,000 charitable dollars sitting around untouched. More precisely, that’s $1 trillion parked
501(c)(3) Post-Election Advocacy
The most consequential Election Day of our lifetimes is now in the rear view mirror. For the nation’s 501(c)(3) organizations as well as the communities
Sexual Harassment: Training Deadlines
Those “boorish, disrespectful and just plain dumb” comments? They were “just part of my shtick,” said the prominent philanthropist, “since before I had a penny
Uniform Guidance: Changes for Federal Grantees
The United States government has a huge chunk of change – currently over $600 billion – to award each year through federal grants. If your