Charitable: Defending Human and Civil Rights

Charitable purposes under IRC Section 501(c)(3) include the the promotion of social welfare by organizations designed to defend human and civil rights secured by law. The IRS Exempt Organizations Technical Guide: TG 3-3 Exempt Purpose, Charitable IRC 501(c)(3) (rev. 3/20/23) provides the following description: “(1) Treas. Reg. 1.501(c)(3)-1(d)(2)(iii) includes defending human and civil...

Nonprofit Resources of the Week – 11/3/24

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Resources of the Week. Notable Nonprofit Posts, Articles, & Other Resources: Jeff Bezos Should Donate the Washington Post to a Charity (Steven Waldman, Columbia Journalism Review) Philanthropy report explores pandemic’s impact on charitable...

Fiscal Sponsorship and Donor Intent

Fiscal sponsorship is a complicated relationship to understand because it is not defined by law, it takes on multiple forms, there are nonprofits that have improperly structured fiscal sponsorship relationships (misleading others), and, in one form (comprehensive or Model A fiscal sponsorship) it allows for what may appear to...

2024 NAAG/NASCO Annual Charities Conference

The National Association of Attorneys General (NAAG) and National Association of State Charities Officials (NASCO) held their 2024 Charities Conference on October 8-10. This conference is the sole annual event at which charity regulators and nonprofit organizations and their attorneys, accountants, fundraisers, and advisers can meet, learn about, and...

Nonprofit Resources of the Week – 10/13/24

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Resources of the Week. Notable Nonprofit Posts, Articles, & Other Resources: The Growing Pains of America’s Nonprofit Sector (Sara Herschander, Chronicle of Philanthropy) U.S. Treasury says tribally owned entities should be tax-exempt (Kadin...

Nonprofit Resources of the Week – 10/6/24

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Resources of the Week. Notable Nonprofit Posts, Articles, & Other Resources: The IRS and ‘Churches’ That Aren’t Really Churches (Lloyd Hitoshi Mayer, Chronicle of Philanthropy) Coming Together, Not Apart: How Philanthropy Supports Connection...