UPDATE: The CARES Act and Nonprofits

Read the post (hosted on our COVID-19 microsite) by clicking here: UPDATE The CARES Act and Nonprofits 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

Small Business Administration Disaster Loan Guidance and Resources

The U.S. Small Business Administration (SBA) has an existing program, the Economic Injury Disaster Loan program, that extends disaster relief loans to small businesses, including nonprofits, to help alleviate economic injury caused by disasters.  On Thursday, March 12, 2020, the SBA announced that the program will be available to claims arising from COVID-19.  The SBA will work with state officials to offer Read More


FPLG COVID-19 RESPONSE TEAM The COVID-19 crisis marks a new and frightening era for our nation and the world. Everything has been turned upside down; we are all facing massive economic and social disruption.  Nonprofit organizations in the United States are a vital part of our communities, and critical participants in the overall economy. In ordinary times, they provide benefits and enrichment to us all as well 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

PayPal Giving Fund Settles Big Case

In 2013, internet giant PayPal, Inc. created a “new platform … to make it easier for customers to donate money to their favorite tax-exempt charities.” At the same time, the firm established a 501(c)(3) called PayPal Giving Fund (PPGF) “to process and distribute those donations.” Donors were supposed to be able to make contributions online and select a charity” that would “ultimately receive the benefit of their Read More

Huge EO Scandals: Elusive Federal Oversight

In recent years, there’s been an almost perfect storm of conditions for people - famous, infamous, and otherwise - to commit wrongdoing through exempt organizations (EOs) but escape scrutiny or consequences.  As the details of each high-profile scandal are splashed across the headlines, we collectively wonder whether any agency or official will take action about what seem to be brazen violations of the laws and Read More

The Political Ban: A Timely Recap for 501(c)(3)s, Part Two

The “Johnson Amendment” - the 501(c)(3) political ban - has been discussed and debated ad nauseum for decades.  This is it: “... which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.” That’s all. The whole enchilada.  This snippet of prohibition, this dollop of don't even Read More