2025 was the year of fear and greed. It was the year of attacks on diversity, equity, and inclusion (DEI) and climate change mitigation efforts. It was the year of disregard for science and ethics, but also the year championing the business of science and technology, particularly around artificial intelligence. It was the year of isolationism and the abandonment of humanitarian aid at the cost of millions of lives. It was the year we contemplated the possibility of a trillionaire, and the year of a political attack on the poor, the elderly, and the marginalized that many did not understand. It was the year of anti-Semitism and Islamophobia. Amidst all of the challenges, 2025 was also the year bringing more attention to community power-building, the importance of outcomes over volume, First Amendment champions, continued innovation in renewable energy and conservation efforts, and advances in healthcare. It was the year we started to reimagine a reconstruction of our systems, infrastructure, policies, and laws for stronger and healthier communities and dignity for all.
Here are some highlights and articles from the Nonprofit Law Blog over the past year:
Governance
Purpose-Driven Board Leadership During Challenging Times
FSG Podcast: Purpose-Driven Board Leadership
Nonprofit Leadership: Delegation
Practical Guidance for the Secretary of a Nonprofit Corporation
Trends
End of Chevron Deference: What Does it Mean for Nonprofits?
DOGE Subcommittee Hearing: Public Funds, Private Agendas: NGOs Gone Wild
IRS, Treasury, & Federal Tax Laws
Understanding the Risk of 501(c)(3) Revocation
Treasury and IRS 2025-2026 Priority Guidance Plan
Some Highlights of H.R. 1 – One Big Beautiful Bill Act
President Trump … Meet Internal Revenue Code Section 7217
IRS … Meet Internal Revenue Code Section 6103
Nonprofits and the Tax Bill: Corporate Giving Deduction Floor
Charitable: Combating juvenile delinquency
IRS EO Technical Guide: Disqualifying and Non-Exempt Activities
California Laws
Comments Submitted to the California AG on the Notice of Modifications to Dissolution Regulations
California AB 1318: A Response to Federal Threats
California Nonprofits: Franchise Tax Board Update
Fiscal Sponsorship
Do you really know what ‘fiscal sponsorship’ is?
Fiscal Sponsorship in Challenging Times
Fiscal Sponsorship: Six Ways to Tank Your Organization
Nonprofit Advocacy
Nonprofits and the Draft Tax Bill: Lobbying & Advocacy
Nonprofit Advocacy in a Post-Election Year
Racial Equity and Justice
Ellen Aprill on Revoking Tax-Exemption for Pursuit of DEI
Starting a Nonprofit
Starting a Nonprofit: Spinning Off From a Fiscal Sponsor
Miscellaneous
Nonprofit Radio: The State Of The Sector (Beginning With AI)
Nonprofits, First Amendment, and Jimmy Kimmel
Book: Rules of the Road for Nonprofit Leaders
Nonprofit Radio: Prudence [for Nonprofits] In Our Political Environment
NEO Law Group – 20th Anniversary!
Events
TEGE Exempt Organizations Council Update
ARNOVA Pre-Conference: Future State of the Philanthropic Sector
2025 CalNonprofits Policy Conference Supplement [W]Rap
2025 CalNonprofits Annual Policy Conference
State of the Nonprofit Sector – October 12, 2025
Highlights from the 14th Symposium on Public Policy for Nonprofits
Highlights from 2025 Georgetown Conference on Representing & Managing Tax-Exempt Organizations
WCTEO 2025 Highlights – Day One, Day Two
Highlights from the ABA Exempt Organizations Committee Meeting 2/20/25