Long-Awaited ERISA Decision Reached
Late last year, we previewed a pending Supreme Court case involving pension plans of religiously affiliated nonprofits. On June 5, 2017, the ruling was issued:
California Administrative Dissolutions
In early January of last year, the California Franchise Tax Board and the California Secretary of State launched something brand new designed to clear a
Religious Nonprofits Score Big Constitutional Win
It all started several years ago on a playground at a church preschool in Columbia, Missouri. The saga concluded on June 26, 2017, when seven
Overtime Rules Changes: More News
A little over a year ago, the Obama Administration Department of Labor announced a huge pay raise for millions of American workers – just in
Newest Twists on the Johnson Amendment
The “Johnson Amendment” has been confusing and controversial since it was tossed into 501(c)(3) of the Internal Revenue Code in 1954. That year, Congress decided
GuideStar, "Hate Groups," Death Threats & A Lawsuit
What do you get when you mix: a respected charity-information reporting agency, a highly regarded civil-rights organization, 46 organizations with 501(c)(3) status but who espouse
Charities in the Courtroom 12: A Donation with Baggage
More than once we’ve discussed “problem donations” and “tainted donors.” With a “problem donation,” the gift itself – (often an in-kind donation) – is gratefully
Charity Asset Distribution on Dissolution: Who Decides?
When a 501(c)(3) charitable organization winds up its affairs, a key issue is the distribution of assets on the dissolution. Under federal tax law, a
Charities in the Courtroom 11: Old Ladies, Charity Bequests, and “Never Mind”
It’s a familiar tale in this installment of our Charities in the Courtroom series: Elderly person makes charitable bequest; charity gets excited and makes plans;
Nonprofits in Bankruptcy Must Plan Carefully
“Although it’s a step rarely discussed in the philanthropic community,” we explained in “Yes, Nonprofits Sometimes Do File Bankruptcy,” “filing for federal bankruptcy relief is
Charities in the Courtroom, Pt. 10: Disabilities Accommodation Rules
A recent federal court ruling in Texas is an important reminder that nonprofits must pay careful attention not only to the laws directly affecting their favored
501(c)(3) Groups: Steer Clear of the Legal Minefields
For directors and staff of many 501(c)(3) organizations, a primary concern and ongoing worry is – as it should be – compliance with all rules