Accelerating Charitable Efforts Act

The Accelerating Charitable Efforts Act (“ACE Act”) is creating quite a stir among nonprofits and leaders in or advising the sector. The TL;DR version of the controversy: the increase in the funds donated to the charitable nonprofit sector resulting from donor advised funds (DAFs) either offsets or fails to offset the problems associated with (1) […]

Nonprofit Tweets of the Week – 9/17/21

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Tweets of the Week. Notable Events of the Week: “Twice in the final months of the Trump administration, the country’s top military officer was so fearful that the president’s actions might spark a war with China that he moved […]

Nonprofit Tweets of the Week – 9/10/21

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Tweets of the Week. Notable Events of the Week: “President Biden’s new coronavirus vaccine mandates will have sweeping ramifications for businesses, schools and the political discourse in the United States. But for many scientists, the question is a simpler […]

Bylaws: Indemnification

Indemnification in the context of nonprofit bylaws generally refers to how the nonprofit will protect its directors and other agents in the event they are sued for acting in their capacity as agents of the nonprofit. More specifically, indemnification is an assurance by the organization to make good an individual or group of individuals against […]

Nonprofit Tweets of the Week – 9/3/21

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Tweets of the Week. Notable Events of the Week: “The Supreme Court refused just before midnight on Wednesday to block a Texas law prohibiting most abortions, less than a day after it took effect and became the most restrictive […]

IRS Resources for Tax-Exemption Determinations

The Internal Revenue Service (IRS) has a page for Applying for Tax Exempt Status that addresses and has links to applications for 501(c)(3), 501(c)(4), and other exempt organizations. Types of Application Forms Applicants for recognition of exemption under Section 501(c)(3) of the Internal Revenue Code (IRC) file either Form 1023 or Form 1023-EZ. Either of […]

Nonprofit Tweets of the Week – 8/27/21

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Tweets of the Week. Notable Events of the Week: “Two explosions killed dozens of people, including at least 13 U.S. troops, ripping through the crowds outside Afghanistan’s main airport on Thursday, just hours after Western governments had warned of […]

Maintaining Standing: A California Case

Question Whether a director of a nonprofit public benefit corporation who brings an action on behalf of the nonprofit public benefit corporation can lose standing to pursue its claims if the director is not reelected during the litigation? Answer Yes. The statutory scheme and public policy considerations require a continuous relationship with the public benefit […]

Nonprofit Tweets of the Week – 8/20/21

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Tweets of the Week. Notable Events of the Week: “Afghanistan’s government collapsed on Sunday with President Ashraf Ghani’s flight from the country and the Taliban’s entry into the capital, effectively sealing the insurgents’ control of the country after dozens […]

Fiscal Sponsorship – Some Tricky Issues: CLA Presentation

Today, NEO Law Group’s Erin Bradrick presented to the California Lawyers Association’s Nonprofit Organizations Committee on some tricky issues involving fiscal sponsorship. The focus was on 501(c)(3) fiscal sponsors and projects. Some highlights below: Common Models Comprehensive (Model A) Pre-approved Grant Relationship (Model C) For a brief summary of these models, see Erin’s article for […]