By NEO Law Group
In a previous post (“Affiliated Organizations: Sharing Employees“), we examined how an affiliated 501(c)(3) organization and 501(c)(4) social welfare organization (or 501(c)(6) business league) can “share” employees. Such affiliations provide an ability to coordinate activities and share resources to more effectively and efficiently further a common goal. But, as...
It is becoming increasingly common to see 501(c)(3) organizations affiliated with 501(c)(4) social welfare organizations or 501(c)(6) business leagues. Such affiliations provide an ability to coordinate activities and share resources to further a common goal. But the affiliated organizations must maintain appropriate separation to mitigate against the risks of...
The Consolidated Appropriations Act, 2018 was enacted by Congress and signed into law by President Trump on March 23, 2018. The Act authorizes funding for the federal government for FY 2018 ending on September 30, 2018. For nonprofits, three aspects of the Act may be of particular general interest:...
Originally published on LinkedIn. We’ll see an increase in the number of 501(c)(4) social welfare organizations being formed and receiving contributions. While contributions to 501(c)(4) organizations are not deductible as charitable contributions, this won’t matter to many donors for two major reasons: With the increase in the standard deduction,...
We’ve previously weighed in on our strong opposition to any change in the law that would allow public charities to use their resources to support or oppose political candidates. This is precisely why we, along with nearly 4,500 other organizations from every state and segment of the charitable nonprofit...
A couple of weeks ago, I had the privilege of speaking to leaders of the National Asian Pacific American Bar Association (NAPABA) attending its Western Regional Conference. Following the Conference, I participated on a NAPABA webinar – Speaking Out – Advocacy and Rapid Responses to Urgent Issues. Here are some...
Bolder Advocacy, an Initiative of Alliance for Justice, is hosting a workshop on Wednesday, July 26th for nonprofits in California’s Central Valley. The interactive workshop is intended for staff and board members of 501(c)(3) public charities and cover the applicable legal rules on such organizations engaging in advocacy. The...
Yesterday, the House Appropriations Committee failed to pass an amendment to the appropriations bill (largely along party lines), leaving in a controversial rider (Section 116) that would effectively prevent the IRS from enforcing the 501(c)(3) prohibition against political campaign intervention activities (known as the Johnson Amendment), but only specifically...
It was an honor to participate at the Asian Americans-Pacific Islanders in Philanthropy (AAPIP) 2017 National Network Convening and Annual Meeting that took place May 19-20 in Los Angeles and speak on the subject of nonprofit advocacy. The Legal Aspects of Philanthropic & Nonprofit Advocacy in the Trump Era Moderator: Suk...
So far, 5,500+ charitable nonprofits, community and private foundations, and for-profit entities have signed the Community Letter in Support of Nonpartisanship to protect the 501(c)(3) community from the ravages of partisan politics. The NEO Law Group is proud to have been one of the first organizations from all 50 states to have signed. Why? Because if the proposal...