501(c)(3)s Behaving Badly
There are hundreds of thousands of 501(c)(3)s in the United States. Most do great work and are operated cleanly and ethically. Others … not so
Common Accounting Errors of Small Nonprofits
There’s no one-size-fits-all for an accounting set-up for nonprofits. Needs and best practices may vary widely depending on the organization’s size, financial situation, and purposes
Benefit Corporations: Who Enforces the Rules?
Social entrepreneurs and policymakers have joined forces in recent years to enable new forms of corporate enterprise: hybrid for-profits that are more than just engines
Another Feeder Organization Denied Tax Exemption
In “All Profits to Charity?: Not a 501(c)(3),” we noted that from time to time, folks come into our office with the idea of doing something
Some Good News for Charities in a Time of Upheaval
For charities, there are daunting challenges these days; it’s good to be able to report some happy news as well. The first story is from
Charities in the Courtroom, Pt. 13: Creative Differences
Aspen Film, founded in 1979, is a “year-round film arts and education organization.” Appealing to “both the serious cinephile and casual movie lover,” the nonprofit
Nonprofit Boards: How Effective Are They?
How well a nonprofit board performs is a critical factor in the ultimate success of the organization. Do nonprofit directors believe they are doing well
Donor-Advised Funds: New Criticisms
The donor-advised fund (DAF), a charitable-giving format which has been around for many decades, has been surging in popularity for several years. But this massive
Surge Donations for the Charitable Community
The events of November 8, 2016, were – not to put too fine a point on it – unexpected. The sudden reality of a GOP-controlled
Bipartisan Philanthropy Bill Unveiled
During the 2016 election-campaign season, a key GOP talking point was a promise of “tax reform.” Now in control of both ends of Pennsylvania Avenue,
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