Charitable: Combating juvenile delinquency

Charitable purposes under IRC Section 501(c)(3) include the promotion of social welfare by organizations designed to combat juvenile delinquency. The primary guidance on this specific charitable purpose may be found in Revenue Ruling 80-2015, which provides in pertinent part: Trusts created for the purpose of promoting sports for children have been...

2025 Outstanding Nonprofit Lawyer Award Recipients

Earlier this month, the Nonprofit Organizations Committee of the American Bar Association (Business Law Section) announced its 2025 Outstanding Nonprofit Lawyer Award recipients.  The Outstanding Nonprofit Lawyer awards are given annually to outstanding lawyers in the categories of Academic, Attorney, Nonprofit In-House Counsel, and Young Attorney. – Outstanding Nonprofit Lawyer...