Highlights from the ABA Exempt Organizations Committee Meeting 2/10/23

Here are some of the highlights from 3 of the sessions at the ABA Exempt Organizations Committee meeting held on February 10, 2023 as part of the ABA 2023 Midyear Tax Meeting. What’s New, IRS? Whoa-oa-oa-ah! Representatives from the IRS and Treasury Department will discuss topics of current interest to exempt organizations practitioners Climate Change […]

Nonprofit Radio: In Nonprofits, Do We Trust?

I recently spoke with Tony Martignetti on Nonprofit Radio about the erosion of public trust in nonprofits. This follows a recent post we published on Nonprofits: The Impact of Law on Trust. Here are some highlights of our discussion (listen to the program to hear much more) as well as some additional thoughts: The importance of public trust […]

2022 Exempt Organizations Symposium – Part 1

The American Bar Association Tax Section’s Exempt Organizations Committee held an Exempt Organizations Symposium virtually on September 8, 2022. We’ll publish some highlights in multiple posts starting with this one. Subcommittees on Political and Lobbying Activities of Exempt Organizations and Religious Organizations Family Research Council (FRC) obtained recognition of church status by the IRS. Churches […]

Nonprofits: Engaging Millennials and Gen Z

Nonprofit leadership is old. Literally. In age and in thinking. And the world is changing faster than these leaders can respond or get ahead of in part because they lack diverse perspectives and aren’t prioritizing the engagement of younger generations. When I suggested the engagement of younger persons (my reference for Millennials and Gen Z) […]

If I Were a Billionaire Philanthropist …

Multiple Vehicles for Individual Philanthropy Anyone can dream … but I’m not convinced this is necessarily a dream scenario. Aspiring to be a billionaire appears to come with difficult concessions, serious risks, and major changes to relationships and activities. But at first blush, it sounds cool to be able to give or spend money to […]

Some Thoughts for First-Year Nonprofits

Congratulations on your first year as a nonprofit corporation exempt under Section 501(c)(3) of the Internal Revenue Code! Your first anniversary is a notable milestone and a chance to take a quick look back as it relates to moving forward with impact and compliance. This post is written partly in response to some very high-profile, […]

More Highlights from the 2022 Georgetown EO Conference

This is the third and last post we’ll publish on Georgetown Law’s 39th Annual Representing and Managing Tax-Exempt Organizations Conference featuring highlights from a number of sessions (mixed in some cases with my own thoughts). You can find our earlier posts here (IRS, Treasury, Capitol Hill) and here (Current Developments). State AG Offices: Updates & The […]

Alternatives to Starting a Nonprofit

Many well-intended individuals who want to work on addressing public, social, and environmental needs think about starting a charitable nonprofit. Founding and leading a nonprofit may be viewed as a badge of significance and honor. But before moving forward, founders of a charitable venture should first consider the alternatives. Similarly, lawyers and bar associations asked […]

Nonprofit Tweets of the Week – 5/13/22

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Tweets of the Week. Notable Events of the Week: “The explosive leak of a draft Supreme Court opinion that would overturn Roe v. Wade not only focused the nation on the magnitude of the change facing abortion rights, it also signaled the rise […]

Fiscal Sponsorship: Fees (Model A)

We’ve written extensively on fiscal sponsorship on this blog and for others, including The Nonprofit Quarterly and the American Bar Association. Over the past few years, we’ve seen a great increase in interest in fiscal sponsorship, but also a rise in misconceptions and disputes, sometimes resulting from fiscal sponsors correcting past unlawful or imprudent practices. […]