Fiscal Sponsorship Exits: Not Always Easy – Part 2

This post on fiscal sponsorship exits follows our first post focused on the selection of a successor and absence of an agreement regarding termination of the relationship between the fiscal sponsor and a Model A project’s leadership. Here, we focus on reasons for the termination that create problems. Poor Fit It’s not uncommon for a […]

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. This Business of Nonprofits course is […]

Scholarships to NCPGC 29th Annual Planned Giving Conference

Northern California Planned Giving Council (NCPGC) is holding its 29th Annual Planned Giving Conference virtually on May 5 and 6, 2022 and qualified applicants can submit a scholarship application (available here) by March 15 for the chance to attend and get a 12-month membership for free. Eligibility RequirementsApplicants should work within organizations that:•    Have begun […]

Affirmative Action Plans—A Potentially Important Safeguard for Race-Based Grantmaking

Anti-discrimination laws such as Title VII of the Civil Rights Act of 1964 and Section 1981 of the Civil Rights Act of 1866 preclude organizations from making decisions on the basis of race or other protected characteristics in a variety of situations such as funding, programming and employment. See our previous posts on Title VII and Section 1981. […]

Treasury and IRS 2021-2022 Priority Guidance Plan

The joint Treasury and IRS 2021-2022 Initial Priority Guidance Plan was released on September 9, 2021. The Plan includes a work list of projects for the 12-month period ending June 30, 2022 but does not provide for any deadlines. The following are some of the key provisions for exempt organizations (generally, carryovers from the previous […]

The American Rescue Plan Act and Nonprofits

The $1.9 trillion American Rescue Plan Act, signed into law by President Biden on March 11, 2021, authorizes federal spending for much needed economic relief and poverty alleviation. The most discussed provision in the Act may be the round of (up to) $1,400 stimulus payments to most Americans. But there are a number of provisions directly […]

Tips for Nonprofits During the COVID-19 Pandemic

Last week, Venable LLP hosted a webinar called COVID-19: What Your Nonprofit Needs To Know, which examined current questions surrounding workers, insurance, events, travel, and workplace situations. Below are some tips for nonprofits in handling the COVID-19 pandemic. Note that, as the situation is fluid and changing rapidly, good practices recommended today may be different […]

Public Trust and Nonprofits: What’s Going On?

Nonprofits have long relied on public trust and confidence that they are operating with good intent. But in recent years, that trust has been eroding. While, generally, the nonprofit sector still continues to be more trusted than (for-profit) business, government, and media, the public trust issue is a serious one that needs to be addressed […]

NCPGC 27th Annual Planned Giving Conference – May 17, 2019

Erin and I will be presenting a workshop at the 27th Annual Planned Giving Conference presented by the Northern California Planned Giving Council (NCPGC) on May 17. Here’s a description of the workshop: DEI, Governance, and Grantmaking Diversity, equity, and inclusion (DEI) are buzzwords now receiving great attention as issues of social justice, including racial justice, […]

Whaaat?! Nonprofits need to pay taxes for providing employee parking!

Thanks to the Tax Cuts and Jobs Act (TCJA), if your nonprofit provides parking to its employees, it may now need to pay unrelated business income tax (UBIT) on the value of that parking benefit. That’s right – your tax-exempt organization may now need to pay income tax on an expense. Unrelated business income is the […]