Charitable: Lessening Neighborhood Tensions

Charitable purposes under IRC Section 501(c)(3) include the promotion of social welfare by organizations designed to lessen neighborhood tensions. See Treas. Reg. 1.501(c)(3)-1(d)(2) (promulgated in 1959). The IRS Exempt Organizations Technical Guide: TG 3-3 Exempt Purpose, Charitable IRC 501(c)(3) (rev. 3/20/23) provides the following description: Related Charitable Purposes Charitable purposes also...

Charitable: Eliminating Prejudice and Discrimination

Charitable purposes under IRC Section 501(c)(3) include the promotion of social welfare by organizations that conduct activities to eliminate prejudice and discrimination. See Treas. Reg. 1.501(c)(3)-1(d)(2). The IRS Exempt Organizations Technical Guide: TG 3-3 Exempt Purpose, Charitable IRC 501(c)(3) (rev. 3/20/23) provides the following description: The pursuit of eliminating...

Supreme Court Affirmative Action Decision

While many of us are still thinking and learning about how the June 29, 2023 Supreme Court decision overturning affirmative action in college admissions will impact the broader nonprofit sector, here are thoughts from the majority opinion, dissents, and others regarding the two critical and, in my opinion, wrongfully...

Upswell Summit 2022

The 2022 Upwell Summit held virtually on November 15 focused on self and community care, what the political landscape means for our communities, opportunities and challenges around creating a healthy and just nation, and a look ahead to 2023. Here are some highlights: Investing in Justice for the Deep...

NPQ Webinar: Boards as Social Movement Spaces

On July 28, 2022, the Nonprofit Quarterly presented an intriguing and highly insightful webinar, Changing the Subject: Boards As Social Movement Spaces. It featured Dr. Carmen Rojas, President and CEO of the Marguerite Casey Foundation, Makiyah Moody, Founder and President of Kairos & Heart LLC, and Jenifer Gager Holland,...