The IRS recently published three Technical Guides on supporting organizations, one for each of the types describing the relationship between the supporting organization and its supported organization(s). A supporting organization (“SO”) is described in Section 509(a)(3) of the Internal Revenue Code as a category of 501(c)(3) organizations that does...
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Nonprofit Radio – 700th Show!
I’ve had the great fortune of being a regular for the last 14 years on one of the most popular podcasts serving nonprofits with over 13,000 weekly listeners, Tony Martignetti Nonprofit Radio. This week, Tony and the Nonprofit Radio crew celebrate the podcast’s 700th show! Big Nonprofit Ideas for...
2022 National Center on Philanthropy and the Law Annual Conference
Last week, I attended the 2022 National Center on Philanthropy and the Law Annual Conference. The theme this year was: Standards for Exemption: Old Rules, New World. The National Center on Philanthropy and the Law (NCPL) was established in 1988 at New York University School of Law (NYU School...
Restatement of the Law, Charitable Nonprofit Organizations
Restatement of the Law, Charitable Nonprofit Organizations is a treatise on the law of charities published by the American Law Institute. Restatements are highly respected secondary sources relied upon by lawyers, academics, judges, and others as persuasive, but not binding, authority. This Restatement, published in 2021, is the first one...
Business of Nonprofits – Columbia University
Erin and I teach a class we developed for Columbia University on the Business of Nonprofits. The class is part of the M.S. Nonprofit Management, and we think it provides a strong overview of the mix of common and/or important business and legal issues a nonprofit executive may encounter....
Best of the Nonprofit Law Blog 2021
2021 was another difficult year for much of the world and for the nonprofit sector. But it brought us greater recognition of our existing critical challenges, including climate change, systemic racism, and preservation of our democracy. Here are some highlights and articles from the Nonprofit Law Blog over the...
Best of the Nonprofit Law Blog 2020
2020 was a horrendous year for much of the world and for the nonprofit sector. But it came with reminders of longstanding problems and prices to pay for past actions and inactions, which will hopefully catalyze changes that need to be made in 2021 and beyond. For us at...
NASCO: Survey of State Laws Governing Registration of Charities
The National Association of State Charity Officials (NASCO) recently published the Survey of State Laws Governing Registration of Charities as of May 15, 2020. We hope this survey will assist charities and their advisors in navigating state registration requirements. This version of the survey includes information regarding relief certain states have...
Best of the Nonprofit Law Blog 2019
2019 was an eventful year for the world and for the nonprofit sector. For us at NEO Law Group, Erin Bradrick and I became Co-Principals of our firm and developed a Business of Nonprofits course for Columbia University, and Michele Berger had the biggest news of all. Here are...
Best of the Nonprofit Law Blog 2018
2018 was a tumultuous year for many, but along with some of the lows we at NEO Law Group experienced with the rest of the country, we also had some personal highs. Erin Bradrick received the 2018 Outstanding Young Lawyer award from the American Bar Association Nonprofit Organizations Committee, Michele...