IRS EO Technical Guide: Disqualifying and Non-Exempt Activities Part 2 [Trade or Business Activities]

Last month, we published a post on the recently revised IRS EO Technical Guide: Disqualifying and Non-Exempt Activities, Inurement and Private Benefit. This month, we share some excerpts from the Exempt Organizations Technical Guide: Disqualifying and Non-Exempt Activities – Trade or Business Activities – IRC Section 501(c)(3). This Technical...

Nonprofit Resources of the Week – 8/30/25

Notable Nonprofit Posts, Articles, & Other Resources: DHS moves to bar aid groups from serving undocumented immigrants (Brianna Sacks, Washington Post) [Ed. This dubious prohibition targets nonprofits providing disaster relief funded in part by federal grants and awards. Imagine denying emergency medical relief until a disaster victim proves their...

Nonprofit Leadership: Delegation

Nonprofit board members and managers rely on delegating their responsibilities to others. Of course, the size of the organization will dictate the options, persons, groups, and contractors involved. This post is aimed principally at nonprofit corporations with at least a few employees holding management-level responsibilities and will not discuss...

Nonprofit Resources of the Week – 8/16/25

Notable Nonprofit Posts, Articles, & Other Resources: New Trump Order Injects Politics Into Federal Grant Decisions (Alex Daniels, Chronicle of Philanthropy) Executive Branch Oversight of Federal Grantmaking: A New Era? (Mehrin (“Mir”) Masud-Elias, Pari R. Mody, Amy Budner Smith, Sara Garofalo Linder, Arnold & Porter) 2025 Federal Grants Guide...