By NEO Law Group
Is it possible for a 501(c)(3) organization to change into a 501(c)(4) organization? The short answer is no (Revenue Procedure 2017-5). But it may be possible for a 501(c)(3) organization to cause the creation of a 501(c)(4) organization and subsequently dissolve, leaving only the 501(c)(4) organization. This strategy has its own complications as we describe […]
Nonprofits are subject to laws with which they must comply or face the possibility of legal penalties. But they are also subject to ethical expectations from their key stakeholders. Certainly, many ethical standards are codified in the law. For example, compensating an executive of a charity an excessive amount may be considered both unethical and […]
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 federal government has placed thousands of unaccompanied immigrant children in the homes of sponsors, but last year it couldn’t account for nearly 1,500 of them. … Wagner’s statement has attracted […]
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: “An ideologically divided Supreme Court ruled Monday that companies may require workers to settle employment disputes through individual arbitration rather than joining to press their complaints, a decision affecting as […]
Erin and I just returned from Georgetown Law School’s Nonprofit Governance and Representing and Managing Tax-Exempt Organizations conferences. We had a great time learning and meeting with some of the brightest and most respected professionals across the country, including several friends. I also had the honor of speaking on a panel discussing strategic advocacy using 501(c)(3) and […]
Thanks to our friends at Perlman+Perlman for providing us with permission to re-publish this important post on the “Newman’s Own Exception” to the Excess Business Holdings Rule by one of its partners, Allen Bromberger, whose bio we include at the end of the post. On February 9, 2018, President Trump signed into law the Philanthropic […]
On February 14, 2018, I had the pleasure of participating in an international convening of about 50 members of the digital impact community at Stanford University, which was scheduled to immediately precede the Stanford Social Innovation Review’s Data on Purpose conference. Many thanks to Lucy Bernholz, Senior Research Scholar at Stanford University’s Center on Philanthropy and […]
While 2017 was a year many wish to forget, there were several special moments for us at NEO Law Group we wanted to share in our annual “Best of the Nonprofit Law Blog” post. We were one of the featured firms in the cover story for the February 2017 edition of the ABA Journal, our senior counsel […]
On January 23, 2018, NEO’s Erin Bradrick will be presenting So You Wanna Join a Nonprofit Board? at the Bar Association of San Francisco Conference Center from noon to 1:15 pm. The event (offered live and as a webinar) is sponsored by the Litigation Section of the Barristers Club. Victoria Weatherford of the San Francisco City […]
The Western Conference on Tax-Exempt Organizations (WCTEO), my #1 go-to conference every year for the past 12 years, will be held at the historic Millennium Biltmore Hotel in Los Angeles on Thursday, November 30, and Friday, December 1. NEO Law Group is proud to be a first-time Gold Sponsor of the WCTEO. With a schedule […]