Weaponization of Counterterrorism

The ABA held a webinar, The Weaponization of Counterterrorism: Human Rights in the Crosshairs, on December 4, 2025. The invocation of terrorism is, and always has been, a convenient mechanism to disregard basic civil and human rights. States commit some of the most egregious human rights abuses in the name of counterterrorism: surveillance, arrest, detention, torture, […]

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 […]

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 […]

ARNOVA Pre-Conference: Future State of the Philanthropic Sector

The 54th ARNOVA Annual Conference took place in Indianapolis last month. The Association for Research on Nonprofit Organizations and Voluntary Action (ARNOVA) describes itself as “a diverse community of scholars, educators, philanthropists, and practice leaders focused on strengthening the field of nonprofit and philanthropic research to improve civil society and human life.” The ARNOVA conference […]

2025 CEP Conference

The biennial Center for Effective Philanthropy (CEP) conference was held in Los Angeles this year from November 3 through November 5. The conference attracted some great speakers and touched on many of the critically important issues facing philanthropy and the grantees, causes, and communities philanthropy supports. Here are some of the highlights with some additional resources and thoughts: […]

Treasury and IRS 2025-2026 Priority Guidance Plan

The joint Treasury and IRS Initial 2025-2026 Priority Guidance Plan was released on September 30, 2025. The Plan contains 105 guidance projects that are priorities for allocating Treasury Department and IRS resources during the 12-month period from July 1, 2025, through June 30, 2026. The following are the projects that may be of importance to tax-exempt organizations […]

Nonprofit Radio: The State Of The Sector (Beginning With AI)

I recently joined fellow Nonprofit Radio contributor Amy Sample Ward (CEO, NTEN) in conversation with host Tony Martignetti about artificial intelligence (AI), cybersecurity, governance, and the general state of the nonprofit sector. Listen to the latest podcast here or on your favorite podcast apps. This year, any conversation about the nonprofit sector finds its way […]

DOGE Subcommittee Hearing: Public Funds, Private Agendas: NGOs Gone Wild

One June 4, 2025, the Delivering on Government Efficiency (“DOGE”) Subcommittee of the House Committee on Oversight and Government Reform held a hearing: Public Funds, Private Agendas: NGOs Gone Wild. The title of the hearing as well as a majority of the witnesses invited to speak were a giveaway about the majority’s objective and predetermined […]

Purpose-Driven Board Leadership During Challenging Times

As readers of this blog may be aware, I’m a big fan of the governance model known as Purpose-Driven Board Leadership (PDBL). If you’re not familiar with PDBL, it follows four basic principles: PDBL in Context It’s important to understand that PDBL does not fully inform the roles and responsibilities of the board. But it […]