Political Activity and 501(c)(3)s: What’s Allowable, Part 1
Two years ago, during the midterm election season, we wrote about the strict ban in the federal tax code on political campaign activities by 501(c)(3),
More Nonprofit Woes from State Budget Troubles
We’ve reported before on nonprofits being caught in the financial crossfire from state (and local) budget impasses and cutbacks. In “Local Governments Eager to Snag
Politics, 501(c)(3)s, and the Clergy
Now that we’re in full-swing presidential-election season, the absolute ban in section 501(c)(3) on political campaign activities moves to center stage. One of the trickiest
Crowdfunding: What California Charities Should Know
It seems like a perfect marriage: the internet and charitable fundraising. A lightning-speed way to pitch alerts about causes – often in times of emergency
When the Revenue Agent Comes Calling: Organizational Control
Since the early 2000s, federal and state charity regulators around the nation – spooked by the high-profile corporate scandals of Enron and Worldcom – have
Senate Review of Private Museums Ends With a Whimper
Early in 2015, the New York Times published a lengthy article about the proliferation of so-called “private museums.” The feature piece begins with a description
The Other Nonprofit Discrimination Lawsuit in the News
“The nation’s colleges and universities have been on pins and needles waiting for the U.S. Supreme Court to decide whether race can be a factor
The MacArthur $100-Million Grant Contest
“Big problems require bold solutions.” That’s how Chicago’s MacArthur Foundation has announced its spectacular new “100&Change” competition. There will be a single $100-million grant for
Machine-Readable Form 990 Launched!
On June 16, 2016, the Internal Revenue Service made it happen: the long-awaited introduction of the machine-readable Form 990 (Modernized E-file, “MeF”): …[T]he publicly available
Corporate Governance Redesigned: A Sweet Briar College & San Diego Opera Update
Last year, we highlighted two intriguing governance stories that captured the attention of the philanthropy community. There were certain striking similarities in these cases on
Private Foundations: New Program-Related Investments Guidance
Recently, the directors and managers of private foundations read some good news in the Federal Register. On April 25, 2016, The U.S. Treasury Department issued
The Political Ban in 501(c)(3): Its Odd History
We in the philanthropic community are – along with the rest of the nation – deep in the muck of perhaps the most bizarre election