Navigating the Practical Implications of the Illegality and Public Policy Doctrine – ABA Tax

As part of last month’s American Bar Association Exempt Organizations Committee meeting, Karl Mill (Mill Law Center), Tom Schroeder (Davis Wright Tremaine), and I discussed the use of (1) illegality and (2) violations of fundamental public policy as independent bases for the revocation of tax-exempt status in these ‘not normal’ times and appropriate counsel to […]

Highlights from the ABA Exempt Organizations Committee Meeting 1/16/26

Here are some of the highlights from the American Bar Association Exempt Organizations Committee meeting held on January 16 as part of the ABA Midyear Tax Meeting. As with all of our posts capturing highlights of events, my interpretations, opinions, and additions of supplemental resources may be sprinkled in with the information provided by the presenters. Roundtable […]

Nonprofit Resources of the Week – 1/10/26

Nonprofit Resources of the Week curates timely articles, tools, and commentary to help nonprofit organizations, their leaders, and their advisors stay informed about legal developments, sector trends, and emerging issues affecting the nonprofit and philanthropic ecosystem, including those related to equity, climate change, and resilience. The series also seeks to share tools, perspectives, and sources […]

California Registry – Online Filing Service for New Charitable Organizations

Most startup charitable organizations and foreign organizations starting to operate or fundraise in California are required to register with the California Attorney General’s Registry of Charities and Fundraisers. Until very recently, registrations were completed on paper and mailed to the Registry. A link near the top of the Initial Registration webpage on the Attorney General […]

TEGE Exempt Organizations Council Update

The TEGE Exempt Organizations Council, in cooperation with D.C. Bar Continuing Legal Education and The Greater Washington Society of CPAs, provided a webinar update on November 21, 2025. Here are some highlights and my notes from the webinar with additional links to some supplemental resources: Beyond the Bill: Navigating the Implementation and Impact of 2025’s […]

Nonprofit Resources of the Week – 12/13/25

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Resources of the Week. Notable Nonprofit Posts, Articles, & Other Resources: FBI Making List of American “Extremists,” Leaked Memo Reveals (Ken Klippenstein, Substack) Stronger Together: the Benefits of Joining Nonprofit Networks (Laurie Mazur, Chronicle of Philanthropy) Opinion: How the […]

Nonprofit Resources of the Week – 12/6/25

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Resources of the Week. Notable Nonprofit Posts, Articles, & Other Resources: Health of the U.S. Nonprofit Sector (Independent Sector) [Ed. Among the reported findings: 81% of nonprofits report struggling to raise enough funds to cover all their costs; 14 […]

Comments Submitted to the California AG on the Notice of Modifications to Dissolution Regulations

The California Attorney General recently issued modifications to the proposed regulations governing the dissolution of charitable entities. As part of the rulemaking process, stakeholders were invited to submit written comments on the revised provisions. Below is the comment we submitted, focusing on practical implications for nonprofits navigating the dissolution and foreign registration requirements. “We submit […]

Nonprofit Resources of the Week – 11/29/25

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Resources of the Week. Notable Nonprofit Posts, Articles, & Other Resources: Unleashing the Superpowers of Executives: How Boards Can Help Us Soar (Monika Kalra Varma and Jamie Allison, BoardSource) How a State AG Can Short-Circuit A Fed Executive Order […]

Nonprofit Resources of the Week – 10/25/25

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Resources of the Week. Notable Nonprofit Posts, Articles, & Other Resources: Annual Report on State Enforcement and Regulation (National Association of State Charity Officials) Designing a Legal Framework to Encourage Nonprofit Success (Elizabeth Schmidt, De Gruyter Brill) Breaking: GoFundMe […]