Nonprofit Tweets of the Week – 11/9/18

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: “Democrats seized control of the House while Republicans held the Senate on Tuesday in a national referendum on President Trump that drew record numbers of voters to the polls and […]

Nonprofit Radio: Donor-Advised Funds

I was on Nonprofit Radio last Friday, October 19, talking with host Tony Martignetti about donor-advised funds. A donor-advised fund or DAF is a charitable fund housed within a public charity that allows a donor to make a gift, take an immediate charitable deduction, and recommend, typically with strong persuasive authority, future grants made from the fund. You can read more […]

Webinar: NGOsource – Preparing Your Next International Grant

Join our friends and legal experts Martha Lackritz-Peltier and Brigit Kavanagh for NGOsource’s next webinar – “Planning Your Next International Grant: Legal Issues for Foundations and DAFs” on Sept. 12 at 11 AM PST. Register free here.  This one-hour webinar will discuss various issues private foundations and donor advised funds should consider before making grants […]

IRS Guidance on UBIT Silos – 512(a)(6) – PART I

On August 21, 2018, the IRS released Notice 2018-67 which both provides preliminary guidance and seeks comments on the calculation of unrelated business taxable income (UBTI) under the Tax Cuts and Jobs Act (TCJA). Tax-exempt organization that may be earning unrelated business income should be aware of the changes under the TCJA that impact this […]

Can a 501(c)(3) Organization Change Into a 501(c)(4) Organization?

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 […]

Nonprofit Tweets of the Week – 7/20/18

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: “President Trump stood next to President Vladimir V. Putin of Russia on Monday and publicly challenged the conclusion of his own intelligence agencies that Moscow interfered in the 2016 presidential election, […]

Nonprofit Tweets of the Week – 6/29/18

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: I usually only list 2-3 events, but this has been a particularly eventful week marked by three important (and problematic) U.S. Supreme Court decisions. The voting of the Justices on […]

Upswell Labs – San Francisco

On Tuesday, June 4, 2018, I participated in the Upswell Lab in San Francisco, hosted by Independent Sector, Northern California Grantmakers, and Fetzer Institute. If it was a more typical convening, I would have likely passed on writing about it beyond a few tweets. Sure, it’s always good to catch up with acquaintances and colleagues, […]

Nonprofit Tweets of the Week – 6/1/18

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 […]

Nonprofit Tweets of the Week – 5/18/18

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: “Special counsel Robert S. Mueller III’s investigation into whether the Trump campaign coordinated with Russia to influence the 2016 election turns a year old on Thursday. In 365 days, Mueller’s […]