By NEO Law Group
Editor’s Update (11/21/24): The Republican-controlled House of Representatives passed H.R. 9495 this morning 219-184 mostly along party lines. The bill now moves to the Senate for its consideration. Exactly seven days after the Presidential election, the Republican-controlled House of Representatives failed to acquire the two-thirds majority it needed for...
Charitable purposes under IRC Section 501(c)(3) include the promotion of social welfare by organizations designed to combat community deterioration and juvenile delinquency. The IRS Exempt Organizations Technical Guide: TG 3-3 Exempt Purpose, Charitable IRC 501(c)(3) (rev. 3/20/23) provides the following description: “Organizations combating community deterioration in a charitable manner provide economic development activities...
Charitable purposes under IRC Section 501(c)(3) include the the promotion of social welfare by organizations designed to defend human and civil rights secured by law. The IRS Exempt Organizations Technical Guide: TG 3-3 Exempt Purpose, Charitable IRC 501(c)(3) (rev. 3/20/23) provides the following description: “(1) Treas. Reg. 1.501(c)(3)-1(d)(2)(iii) includes defending human and civil...
Last month, BakerHostetler presented a very helpful webinar titled Race-Based Grantmaking and Charitable Activities: Protected First Amendment Speech or Prohibited Racial Exclusion? Materials are available on the firm’s website at the preceding link. Highlights The term charitable is used in section 501(c)(3) in its generally accepted legal sense and includes the...
The Council on Foundations (CoF) and Independent Sector (IS) announced on December 13, 2023 that they had filed a joint amicus brief in support of the Fearless Foundation with respect to a lawsuit claiming that the Foundation’s grant program is in violation of Section 1981 of the Civil Rights...
I recently spoke with Tony Martignetti, host of Nonprofit Radio, about this summer’s Supreme Court decision on affirmative action in college admissions and the possible implications for nonprofits and their diversity, equity, and inclusion (DEI) efforts. You can join the 13,000 weekly listeners and catch the Nonprofit Radio podcast...
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 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...
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...
A nonprofit corporation’s board composition is a critical part of its governance. And many nonprofits devote substantial resources (including time) to development of a skills and background matrix, recruitment, and orientation. But a great many nonprofits do not. Too often, board members are simply asked to think of good...