Trinity Lutheran Pops Up in Latest Religion Case

In the veritable blizzard of this year’s end-of-term Supreme Court rulings - which is not over yet - is a significant First Amendment/religious liberty case:  Espinoza v. Montana Department of Revenue, (full text).  Handed down on Tuesday, June 30, 2020, the decision was a 5-4 win from the right-wing of the Court.  Simply put, “religious schools should have the same access to scholarships and funds as other Read More

Group Exemptions: Rules Changes Proposed

For many decades, affiliated nonprofit organizations have enjoyed the “administrative convenience” offered by the Internal Revenue Service’s special group exemption procedures. While the program will continue, there are important changes on the horizon; the 4,000 or so “parent” groups in the United States and their more than 440,000 “subordinates” should know about and understand them.  On May 1, 2020, the IRS Read More

Donor Disclosure Regulations Finalized

For the past two and a half years, there’s been a roller coaster of confusion and controversy about whether some or all nonprofits must disclose their donors’ identities. Recently, the Treasury and IRS published a set of final regulations that ends this uncertainty. Or does it? Experts predict that either litigation or legislation may turn this issue on its head once again.     Donor Disclosure: Dark-Money Read More

Remote-Work Costs: Must Nonprofits Reimburse?

Remote work is among the many adjustments that employers - including nonprofits - have had to make during the COVID-19 pandemic. The emergency has resulted in an abrupt switch for most or all of the employees, which includes making sure that everyone in the workforce has needed hardware, software, and internet and phone connectivity.  California is among the jurisdictions that initiated early and mandatory Read More

Controversial Dot.ORG Sale Blocked

Back in the waning days of 2019, we alerted you to a troubling development in the tech world: The regulation of the dot.ORG domain-name assignments was being removed from a nonprofit entity and sold to a for-profit group. See Your Dot ORG Domain May Soon Cost More (December 4, 2019). The secretive and highly irregular back story to this move raised blaring alarms and red flags for the tech and nonprofit worlds Read More

New UBIT “Silo” Proposed Regulations

In the final weeks of 2017, there was a frenzy of activity on Capitol Hill. The GOP leadership and the White House were laser-focused on overhauling the federal tax code by the Christmas recess.  Along the way, they skipped a number of the usual niceties: thoughtful drafting, committee hearings, bipartisan debate and consideration - to name a few. Indeed, the Tax Cuts and Jobs Act of 2017 (TCJA ‘17) was all so Read More

Some Good News: Funders are Stepping Up

Read the post (hosted on our COVID-19 microsite) by clicking here: Some Good News: Funders are Stepping Up.   Read More

Nonprofit Board Meetings in an Emergency

Read the post (hosted on our COVID-19 microsite) by clicking here: Nonprofit Board Meetings in an Emergency.   Read More

Funders Must Step Up – Right Now!

“Funders,” writes nonprofit blogger Vu Le, “this is the rainy day you have been saving up for.”  Recently, we wrote about Mr. Le’s earlier plea for America’s foundations to step up their payouts beyond the “five percent rule” in the federal tax code. In an article last summer, he characterized it as a moral imperative: The ethical argument for foundations to increase their annual payout rate beyond 5% (August 4, Read More

Coronavirus and Nonprofits: Challenges & Resources

What a difference a week makes.  Last week, the news media focused on the minutiae of the primary-election horse race. This week, Americans have been forced to confront the coronavirus (COVID-19) pandemic. For the nonprofit sector, the emergency becomes a double-barreled crisis: we are both victims and saviors. This is not an unfamiliar conundrum; there are frequent natural disasters that devastate one area or Read More