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 […]

Nonprofit Resources of the Week – 6/14/25

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: Nonprofits Are Under Siege: Why It’s Time to Get Loud, Get Legal, and Get Moving (May L. Harris, For Purpose Law Group) What To Do Now: How Philanthropy […]

Nonprofit Resources of the Week – 6/7/25

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: Testimony of Diane Yentel, President and CEO of the National Council of Nonprofits Before the House Subcommittee on Delivering on Government Efficiency (DOGE) Hearing on “Public Funds, Private […]

Nonprofits and the Draft Tax Bill: Lobbying & Advocacy

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 […]

Nonprofit Resources of the Week – 5/3/25

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Resources of the Week. Special recognition: May 1st was both International Workers’ Day and Law Day Notable Nonprofit Posts, Articles, & Other Resources: Harvard Signals It Will Resist Trump’s Efforts to Revoke Tax-Exempt Status ( Andrew DuehrenMaggie Haberman and […]

Highlights from 2025 Georgetown Conference on Representing & Managing Tax-Exempt Organizations

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 […]

President Trump … Meet Internal Revenue Code Section 7217

In an impromptu news conference in the Oval Office, Mr. Trump confirmed that he was potentially seeking to pull Harvard’s tax-exempt status, in an apparent act of retaliation for the university’s refusal to bow to a long list of demands. And he said there “could be” others, suggesting that the Internal Revenue Service could also […]

Nonprofit Advocacy in a Post-Election Year

I moderated a session titled “Advocacy in a Post-Election Year” at the 2025 Western Conference on Tax Exempt Organizations (WCTEO) held in Los Angeles at the end of February. The panelists were Eric Gorovitz (Adler & Colvin) and Nona Randois (Alliance for Justice). This post covers some of our discussion and adds some additional resources […]

Nonprofit Resources of the Week – 3/29/25

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: It’s Time for a New Approach to the Current Context (Phil Buchanan, Center for Effective Philanthropy) How We Got Here: Six Reasons Liberal Philanthropy Is Losing the Battle […]