Nonprofit Corporation Legal Audit

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 […]

Starting a Related Nonprofit: 7 Initial Considerations

If your for-profit company is interested in starting a related nonprofit, here are 7 initial considerations to take into account before moving forward: 1. Are you properly intentioned? A nonprofit exempt under 501(c)(3) of the Internal Revenue Code must have a charitable, educational, or other 501(c)(3)-consistent purpose and must not be operated for the benefit of […]

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

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

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 – 11/1/25

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: As Trump talks of designating antifa a foreign terrorist group, experts see danger (Ryan Lucas, NPR) Nonprofits Facing Heightened Scrutiny via IRS Criminal Investigation Prosecutions May Soon Follow […]

State of the Nonprofit Sector – October 12, 2025

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 Radio: The State Of The Sector (Beginning With AI)

I recently joined fellow Nonprofit Radio contributor Amy Sample Ward (CEO, NTEN) in conversation with host Tony Martignetti about artificial intelligence (AI), cybersecurity, governance, and the general state of the nonprofit sector. Listen to the latest podcast here or on your favorite podcast apps. This year, any conversation about the nonprofit sector finds its way […]

Nonprofit Resources of the Week – 9/27/25

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: Facing Free Speech Threats, Foundations Prepare for Next Volley From the White House (Alex Daniels, Stephanie Beasley, and Ben Gose, Chronicle of Philanthropy) [Ed. This CoP article from […]

Nonprofit Resources of the Week – 8/30/25

Notable Nonprofit Posts, Articles, & Other Resources: DHS moves to bar aid groups from serving undocumented immigrants (Brianna Sacks, Washington Post) [Ed. This dubious prohibition targets nonprofits providing disaster relief funded in part by federal grants and awards. Imagine denying emergency medical relief until a disaster victim proves their immigration status.] Using Generative Governance Principles […]

IRS EO Technical Guide: Disqualifying and Non-Exempt Activities

The IRS recently revised its Exempt Organizations Technical Guide: Disqualifying and Non-Exempt Activities, Inurement and Private Benefit – IRC Section 501(c)(3). Organizations exempt under Section 501(c)(3) of the Internal Revenue Code (Code) must avoid engaging in impermissible conduct. Such conduct includes providing private benefit and inurement. An otherwise qualifying organization will be disqualified for exemption […]