Nonprofit Mergers: Common Risks

In response to the COVID-19 pandemic, the associated financial and social crises, and the rising racial justice movement, many nonprofits are looking at collaborations and mergers as a strategic response. But nonprofit leaders must understand at the outset the risks associated with such transactions. Following up on our recent...

Nonprofit Mergers: Motivations

Facing the severe impacts of the current public health and economic crises, many nonprofits are considering mergers and other forms of collaboration as a strategy for maintaining or strengthening their programmatic activities, their brand and clout, and, for some, their survival. Prior to entering into any negotiations around a...

Private Benefit in Tandem Structures

Thanks to our friends at Perlman+Perlman for providing us with permission to re-publish this important post on private benefit issues raised by nonprofit/for-profit tandem structures by one of its partners, Allen Bromberger, whose bio we include at the end of the post. One of the basic principles of tax-exempt...

Affiliated Organizations: Sharing Resources

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...