By NEO Law Group
Fiscal sponsorship sometimes gets a bad rap because an organization setting itself up as a fiscal sponsor fails – sometimes for ordinary reasons, similar to why other nonprofits and for-profit businesses fail at a relatively high rate, and sometimes because someone did something wrong, similar to what can happen with other nonprofits and for-profit businesses. […]
With heightened political rhetoric and public statements from the current federal administration suggesting that the government may target 501(c)(3) organizations that oppose its policies, it is understandable that many nonprofits are worried about losing their 501(c)(3) tax-exempt status. While the concern may be justified, the reality is that (so far) revocation of exempt status remains […]
I had the opportunity to attend three events this week providing me with perspectives on the current state of the nonprofit sector in light of the federal government’s increased scrutiny of progressive nonprofits and funders and varying state governments’ support of or opposition to the federal government’s actions and rhetoric: 2025 NAAG/NASCO Charities Conference (National […]
Nonprofit board members and managers rely on delegating their responsibilities to others. Of course, the size of the organization will dictate the options, persons, groups, and contractors involved. This post is aimed principally at nonprofit corporations with at least a few employees holding management-level responsibilities and will not discuss the very important employee – independent […]
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: NFF’s 2025 State of the Nonprofit Sector Survey (Nonprofit Finance Fund) How Nonprofits and Activists Can Oppose Trump’s “Big Beautiful Bill” (Matthew Rozsa, NPQ) Major Tax Package Advances […]
Charities – If the status quo is harming your ability to advance your mission consistent with your values, what can you do? What should you do? The first question is a little easier to answer from a legal perspective. But I’ll try to provide a tiny amount of personal insights on the second question at […]
The following are just some of the many highlights from the 2025 Conference on Representing & Managing Tax-Exempt Organizations (the “Georgetown Conference”). Not surprisingly, the current hostile political climate towards the nonprofit sector was a pervasive theme. As with all of our posts capturing highlights of events, my interpretations, opinions, and suggestions of additional resources may […]
The following are just some of the many highlights from day two of the 2025 Western Conference on Tax Exempt Organizations (WCTEO), not including the breakout sessions. Day one highlights can be found here. As with all of our posts capturing highlights of events, my interpretations, opinions, and suggestions of additional resources may be sprinkled in with […]
The following are just some of the many highlights from day one of the 2025 Western Conference on Tax Exempt Organizations (WCTEO). As with all of our posts capturing highlights of events, my interpretations and opinions may be sprinkled with the general information provided by the presenters. Power Hour Plus Ofer Lion, Seyfarth Shaw LLP; Jean Tom, […]
Charitable purposes under IRC Section 501(c)(3) include the the promotion of social welfare by organizations designed to defend human and civil rights secured by law. The IRS Exempt Organizations Technical Guide: TG 3-3 Exempt Purpose, Charitable IRC 501(c)(3) (rev. 3/20/23) provides the following description: “(1) Treas. Reg. 1.501(c)(3)-1(d)(2)(iii) includes defending human and civil rights secured by law under the […]