Protecting Assets of a Separate Supporting Foundation
The philanthropic sector includes much more than the simple model of a single 501(c)(3), publicly supported, charitable organization. A fairly common variation, especially for prominent
Charity Board Term Limits: What’s the Best Practice?
“Board governance is often taken for granted in the early stages of creating a nonprofit organization.” There is excitement about “the first steps in achieving
Ethics Codes for Nonprofits
Ethics – or lack thereof – has been in the news quite a bit recently. Back in 2009, the prestigious Stanford Social Innovation Review published
Charity Regulators: Focus on Enforcement of Corporate Policies
“When government regulators meet,” we wrote in a recent post, “they make lists of the most pressing topics that keep them up at night.” One
Issues in Online Giving
When government regulators meet, they make lists of the most pressing topics that keep them up at night. These lists aren’t static, especially given the
Charities in the Courtroom, Part 9: Relief for Flint
For almost three years since April 2014, the beleaguered citizens of Flint, Michigan, have suffered from a shocking decision by an emergency city manager appointed
What’s Next After the Tax Exemption Letter?
There’s no shortage of books, articles, blog posts, website columns, and other sources of information about how to form a nonprofit corporation or how to
Do We Need to Have a CPA Audit Our Books?
Many small- to mid-sized 501(c)(3) organizations are often confused about their accounting and reporting duties. They may hear or read about an “independent audit” and
A Third Way to Get Noticed by the CA Attorney General
Hint about this blog post title: It’s ironic. It’s never a good thing to get noticed by an attorney general from anywhere, like it’s never
Dodgy Scholarship Scheme Doesn’t Get Tax Exemption
Responding in 2014 to a nightmarish backlog of tax-exemption applications, the Internal Revenue Service came up with a solution: Offer a short and simple alternative
Charities in the Courtroom, Part 8: Universities
Recall the story of Virginia’s Sweet Briar College that we covered in 2015. Nestled in the foothills of the Blue Ridge Mountains, this idyllic campus
501(c)(3) Politics Executive Order: What Effect?
For over a year, there’s been serious chatter in certain quarters about easing the 100% ban – the Johnson Amendment – on political campaign activities