International Grantmaking: Equivalency Determinations

Private foundations in the United States are often interested in funding promising organizations and projects that are based outside of the country. When doing so, these foundations are required to follow certain rules and procedures promulgated by the IRS to help ensure that the foreign grantees are properly using those funds for charitable purposes. Currently, […]

Select Committee on the Non-Profit Sector: Oversight, Federal Law Perspective

Earlier today, I had the honor of testifying at the first hearing of the Select Committee on the Non-Profit Sector. Here is my draft written testimony (some of which I omitted from my verbal testimony in the interest of time): Good afternoon Madame Chair and Members of the Select Committee. It’s a historic day marking the […]

Nonprofit Tweets of the Week – 5/12/17

Catch up with the week’s notable events and shared resources with Nonprofit Tweets of the Week. Notable Events of the Week: President Trump fired FBI Director James Comey while Comey was leading an investigation into Russia’s interference in the U.S. Presidential election. Trump’s dubious rationale for the firing essentially amounted to Comey being too harsh […]

Comparing 501(c)(3) vs. 501(c)(4) for Nonprofit Startups

A nonprofit organization organized and operated for charitable purposes may be exempt under Section 501(c)(3) of the Internal Revenue Code while a nonprofit organized and operated for social welfare purposes may be exempt under Section 501(c)(4) of the Code. We are often asked about the difference between the terms “charitable” and “social welfare” and why an […]

Wharton Social Impact Conference – SF 2016

The 2016 Wharton Social Impact Conference in San Francisco took place on December 13, and I had the pleasure of catching a couple of the sessions during the day. Funding Models for Maximizing Impact Moderator Dr. Amara Enyia noted the Rockefeller Foundation’s identification of a $2.5 trillion annual funding gap to achieve the Sustainable Development Goals (SDGs) in […]

New Frontiers: 2016 Independent Sector Annual Conference

Washington DC is the site for New Frontiers, the 2016 Independent Sector Annual Conference and Public Policy Action Institute, taking place  November 15-18. The Conference comes at a pivotal time for the nonprofit sector and our nation, rigidly divided on so many issues and characterized in many ways by a disengaged and disenchanted citizenry. The opening reception will […]

SOCAP16

The Nonprofit Law Blog has been writing about SOCAP (Social Capital Markets) since 2010, and I am thrilled to be attending and covering the annual SOCAP conference this year. SOCAP16 is gathering impact investors, social entrepreneurs, foundations, corporations, global nonprofits, and other valuable strangers all contributing to a vibrant marketplace for socially, environmentally and economically […]

2016 ABA Business Law Section Annual Meeting

The American Bar Association (ABA) Business Law Section is holding its 2016 Annual Meeting in Boston on September 8-10. I’m looking forward to meeting with my colleagues in the Nonprofit Organizations Committee, attending the various programs, and expressing my appreciation as one of the recipients of the Committee’s Outstanding Nonprofit Lawyer Awards. Accelerators and Incubators The first […]