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: Top 10 Nonprofit Tweets: Equity and Justice: Why There Was No Racial Reckoning (Wesley Lowery, The Atlantic) But there was no Great Reckoning in American policing. No sweeping act of […]
Author: Gene Takagi
Highlights from the ABA Exempt Organizations Committee Meeting 2/10/23
Here are some of the highlights from 3 of the sessions at the ABA Exempt Organizations Committee meeting held on February 10, 2023 as part of the ABA 2023 Midyear Tax Meeting. What’s New, IRS? Whoa-oa-oa-ah! Representatives from the IRS and Treasury Department will discuss topics of current interest to exempt organizations practitioners Climate Change […]
Nonprofit Tweets of the Week – 2/10/23
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: Top 10 Nonprofit Tweets: Equity and Justice: The Meaning of African American Studies (Keeanga-Yamahtta Taylor, The New Yorker) He said, “The events surrounding George Floyd and the increased awareness and […]
501(c)(4) Social Welfare Organizations
501(c)(4) is the second most common basis of tax-exemption after 501(c)(3). 501(c)(4) social welfare organizations include several well-known advocacy organizations including the Sierra Club, the ACLU, Planned Parenthood, the NRA, and AARP. However, the majority of 501(c)(4) organizations – an estimated 85 percent – do not engage in issue advocacy, lobbying, support for candidates and […]
Nonprofit Tweets of the Week – 2/3/23
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: Top 10 Nonprofit Tweets: Equity and Justice: Opinion: The police killing in Memphis is a reminder we must change policing (Perry Bacon Jr., Washington Post) Opinion: Tyre Nichols video shows […]
501(c)(3) Operational Test
To be or stay exempt under section 501(c)(3) of the Internal Revenue Code, an organization must be operated exclusively for one or more of the exempt purposes described in section 501(c)(3) (“exempt purposes”). The first part of a compliance analysis with respect to this requirement referred to as the Operational Test is to examine whether […]
Nonprofit Tweets of the Week – 1/27/23
Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Tweets of the Week. On this day in 1945, Auschwitz was liberated. Today, the world marks International #HolocaustRemembranceDay. We can say “never again” all we want, but only constant effort to defend universal human rights has a chance of […]
Seeking Nominations for the 2023 Outstanding Nonprofit Lawyer Awards
The Committee on Nonprofit Organizations of the American Bar Association’s Business Law Section is calling for nominations for the “2023 Outstanding Nonprofit Lawyer Awards.” The Committee presents the Awards annually to outstanding lawyers in the categories of Academic, Attorney, Nonprofit In-House Counsel, and Young Attorney (under 35 years old or in practice for less than […]
Entering into a Fiscal Sponsorship Agreement
Fiscal sponsorship can be an effective and efficient alternative to starting and operating a new nonprofit organization. But there are great variations in how fiscal sponsorship relationships are established and memorialized in a written agreement. One of the first areas of confusion is who enters into the agreement with the fiscal sponsor. These are the […]
Nonprofit Tweets of the Week – 1/20/23
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: Top 10 Nonprofit Tweets: Equity and Justice: Opinion: The Kind of Revolution That Martin Luther King Jr. Envisioned (Esau McCaulley, NY Times) Opinion: The racial reckoning led to lots of […]