By NEO Law Group
This is part three of a three-part list of highlights from the Exempt Organizations Symposium held by the American Bar Association Tax Section’s Exempt Organizations Committee on September 8, 2022. Also see Part 1 (Political and Lobbying Activities, News from IRS/Treasury/Hill) and Part 2 (DAOs, Illegality). Charities and the First Amendment:...
Multiple Vehicles for Individual Philanthropy Anyone can dream … but I’m not convinced this is necessarily a dream scenario. Aspiring to be a billionaire appears to come with difficult concessions, serious risks, and major changes to relationships and activities. But at first blush, it sounds cool to be able...
The Subcommittee on Taxation and IRS Oversight of the Senate Committee on Finance held a public hearing on May 4, 2022, entitled “Laws and Enforcement Governing the Political Activities of Tax Exempt Entities.” The Joint Committee on Taxation (JCT) prepared a document in connection with the hearing containing an...
Lucy Bernholz, Director of the Digital Civil Society Lab at Stanford University’s Center on Philanthropy and Civil Society, is the expert you need to listen to on matters of digital technology, the nonprofit sector and broader civil society, and democracy. I was fortunate enough to attend two of her...
Nonprofits must be a key part of any national relief and recovery effort from the immense impacts of COVID-19. The following is the text of a letter to our Congressional leaders from the leaders of 38 national nonprofit organizations dated September 24, 2020: Dear Speaker Pelosi, Leader McConnell, Leader...
Thanks to Jen Bokoff for permitting us to republish this post originally published on the Jeneralist blog. 13 lists of ways to learn and show up as antiracist* in this world *Let’s start with the term “antiracist,” since I know this term alone causes many to go on the...
The planned sale of the DotOrg (.ORG) domain registry from a charitable nonprofit to a private equity firm was rejected on April 30, 2020 by the Internet Corporation for Assigned Names and Numbers (ICANN). This marks a huge victory for the nonprofit sector and millions of nonprofits and nongovernmental...
I’ll be on on Nonprofit Radio this Friday, December 20, at 10:00 am PT / 1:00 pm ET talking with host Tony Martignetti about charities getting political. You can listen live on Talking Alternative. The archived podcast will be available a few days after the show airs. We’re fast coming into a pivotal election year...
2018 has seen several developments regarding the required disclosures of donors by nonprofits. Disclosures of Donors – Charitable Organizations On September 11, 2018, a three-judge panel of the United States Court of Appeals for the Ninth Circuit upheld the right of the California Attorney General (AG) to require from reporting...
The Treasury Department announced a change in the regulations making it no longer necessary for 501(c)(4) and 501(c)(6) organizations to disclose the identities of their donors on their annual information returns to the IRS. More specifically, tax-exempt organizations described by section 501(c), other than section 501(c)(3) organizations, are no...