Nonprofits to Congress: Ditch Form 1023-EZ
In March and April 2018, the House of Representatives took up and passed legislation, the Taxpayer First Act, H.R. 5443, to modernize certain aspects of
Form 990: Important Processing Changes
For many nonprofit organizations that operate on a calendar fiscal year, the due date for the annual Form 990, Return of Organization Exempt From Income
CA Hospitals Want OK to Provide Less Charitable Care
Nonprofit hospitals are a large and influential part of the charitable sector as well as the overall U.S. economy. Despite efforts, over many decades, by
Private Foundation Lobbying: Ninth Circuit Bunts
In December 2017, the Ninth Circuit Court of Appeals issued a decision in a much-anticipated case involving the conservative-leaning Parks Foundation of Oregon and its
Nonprofits & The Spending Act
If you’re confused by the seemingly endless stream of budget battles in Congress, including the most recent spending act, you’re not alone. The Congressional budget
CA Issues Cease-and-Desist Orders to Out-of-State Charities
On March 12, 2018, Javier Becerra, the Attorney General of California, announced cease-and-desist actions against four charities from other states that had fraudulently – according
The End of the Berkshire Museum Saga: Everyone Loses
Last summer, the directors of the Berkshire Museum in lovely Pittsfield, Massachusetts, abruptly announced a momentous – previously secret – decision to sell off artwork
Congress & Nonprofits: What’s Happening Now
Late last year, Congress undertook an overhaul of the federal tax code that led to the passage of the Tax Cuts and Jobs Act of
Exempt Organizations: What’s New From the IRS
The Internal Revenue Service has recently announced substantive changes to application forms and procedures for tax-exempt status under sections 501(c)(3) and 501(c)(4) of the Internal
More About Nonprofits and Labor Laws
In A Reminder to Nonprofit Employers, we discussed common fallacies that many nonprofit directors and staff believe; these mistaken ideas can and do cause their
Donor Seeks Return of $22.9 Million
The Nonprofit Quarterly’s Ruth McCambridge aptly sums up the most recent, high-profile, “donor wants money back” story: This is an ironic story about a $100
New Guidance for Nonprofits Making Corporate Changes
Many nonprofit organizations thrive year after year in the same location with the same mission, structure, activities, and operations. For others, though, large or small