Donor-Advised Fund Regulations Step One: Request for Comments

Published on: December 12, 2017May 4, 2018 by Gene Takagi

On December 4, 2017, the Internal Revenue Service and U.S. Treasury Department released Notice 2017-73 (Request for Comments on Application of Excise Taxes With Respect to Donor Advised Funds in Certain Situations), seeking comments to help them develop donor-advised fund regulations in three specific areas. Written comments must be submitted by March 5, 2018 and may […]

Nonprofit Corporation Legal Audit

Published on: May 25, 2016May 25, 2016 by Michele Berger

All too often, whether a nonprofit corporation is legally compliant in its operations receives attention only after a conflict or issue arises. Instead, a nonprofit corporation can better prevent such conflicts and protect itself through regular legal audits of its corporate governance, federal and state tax exemption, other federal tax law matters, employment and volunteer […]

‘Tis the Season to Be Compliant: Tips for Organizations on IRS Requirements for Deducting Charitable Contributions

Published on: December 20, 2012February 25, 2014 by Emily Chan

The holiday season is a time of giving. Along with the presents exchanged at gatherings with friends and families, many gifts are made to nonprofits in the closing month of the year at holiday charity galas and auctions, through end-of-the year email and direct mail appeals, and through other fundraising events. For charities, the deductibility […]

Emerging Leaders Program: Center for Volunteer and Nonprofit Leadership

Published on: September 22, 2010February 25, 2014 by Gene Takagi

The Emerging Leaders Program (ELP) of the Center for Volunteer and Nonprofit Leadership "addresses the core competencies needed to effectively manage organizations and complex programs as well as the leadership skills one needs to be successful within our quickly changing sector." Last week, Emily Chan and I spoke to the ELP group on various legal […]

Nonprofit Resources of the Week – 3/21/26

Published on: March 21, 2026March 20, 2026 by Gene Takagi

Nonprofit Resources of the Week curates timely articles, tools, and commentary to help nonprofit organizations, their leaders, and their advisors stay informed about legal developments, sector trends, and emerging issues affecting the nonprofit and philanthropic ecosystem, including those related to equity, climate change, and resilience. The series also seeks to share tools, perspectives, and sources […]

WCTEO 2026: Selected Highlights

Published on: March 19, 2026March 19, 2026 by Gene Takagi

The following are just some of the many highlights from the 2026 Western Conference on Tax Exempt Organizations (WCTEO). As with all of our posts capturing highlights of events, my interpretations, opinions, and selection of additional resources may be sprinkled with the information provided by the presenters. Tribute to Doug Mancino Beyond the Congressional Record, there were […]