More Federal Aid to Religious Institutions

The latest chapter in the chipping away of the wall between church and state was announced in early May 2018 by Secretary of Education Betsy DeVos. She set the stage to “loosen federal regulations on religious universities” in connection with federally administered funding. It’s the most recent example of the potentially far-reaching impact of last year’s Supreme Court ruling in Trinity Lutheran Church of Read More

New CA Legislature Action Affecting Nonprofits

California’s legislative schedule is set up in a way that each summer there is a rush of activity to get bills passed by the end-of-summer deadline. For 30 days afterward, the governor can either sign or veto legislation approved by both chambers. Even though both the Assembly and Senate currently have large Democratic majorities, there is some element of panic about whether the Democratic governor will give a Read More

Federal Action – and Inaction

Before the end of September, the U.S. House of Representatives had already recessed until after the November 6th election. The Senate will also recess for a certain amount of time in October and until November 7th. There are lots of unfinished pending and proposed federal legislative items that will languish until at least the lame-duck session; that is, November and December. Depending on the outcome, it’s unclear Read More

New UBIT Changes: Interim Guidance

In December 2017, Congress rushed through extensive tax law changes including a sprinkling of provisions directly affecting nonprofit organizations. Many were unexpected and hastily - that is, sloppily - drafted with immediate effective dates instead of the typical phase-in schedule. On January 1, 2018, the nonprofit community and its advisers faced difficult compliance duties with little or no guidance from the Read More

Nonprofits and Disaster Preparedness

Each year at the start of hurricane season in the U.S., we’re reminded of the enormous potential for damage and disruption. Of course, natural disasters can (and do) strike anywhere - often without any warning. Disaster planning and preparedness are not the same in 2018 as they were even a decade or so ago. In addition to more advanced weather-prediction tools to give us more advance warning for certain types of Read More

Alert About Your Nonprofit’s Website

“If it isn’t one thing, it’s another.”  -- Popular idiom recognized as true by most people on Earth Now that you’ve come to grips with, and accept, that every computer on the planet is likely to be hacked sooner rather than later, and now that you understand that the new General Data Protection Requirements (GDPR) from the faraway European Union may affect you, there’s something else you need to know about - and Read More

Possible Rate Hike for Some Nonprofits’ Mail

It’s a perk for nonprofits that doesn’t get as much attention or fanfare as the tax deduction for charitable contributions, but reduced postal charges are an important aid to the success of the mission of many organizations. 501(c)(3)s use the established “preferred postal rate” schedules to make important budgetary decisions for current and upcoming fiscal periods. From time to time, the United States Postal Read More

New Chapter in U. of Louisville Foundation Saga

Last year, we wrote about the deep - self-inflicted - troubles plaguing the University of Louisville (Kentucky) Foundation.  At that time, in July 2017, The Nonprofit Quarterly wrote: “The last shoe may have dropped.” The University of Kentucky had commissioned a costly independent forensic audit covering the years 2014-2016 as well as certain earlier events. The 269-page audit report was released to the board Read More

Nonprofit Sector Featured in New Slate Series    

Slate Magazine has been a “daily magazine on the web” for over two decades. The publication describes itself as a “general-interest publication offering analysis and commentary about politics, news, business, technology, and culture” featuring a “strong editorial voice and witty take on current events.” One of Slate’s earliest projects was the Slate 60 series which featured the top-giving philanthropists in the Read More

Charitable Deduction Fixes Proposed

The Tax Cuts and Jobs Act of 2017 (TCJA) enacted last December was unlike other major overhauls of the federal tax code. Gone were the traditional months-long hearings, large number of amendments, and old-fashioned horse-trading. Instead, it was a mad dash for the finish line, with no bipartisan participation at all, and with relatively little thought and planning about what is good tax policy. Unsurprisingly, Read More