The joint Treasury and IRS Initial 2026-2027 Priority Guidance Plan was released on September 29, 2026. The Plan contains 121 ...

Nonprofit Resources of the Week curates timely articles, tools, and commentary to help nonprofit organizations, their leaders ...

Supervision of Trustees and Fundraisers for Charitable Purposes Act was signed by Governor Newsom on September 27 and is now ...

Nonprofit Resources of the Week curates timely articles, tools, and commentary to help nonprofit organizations, their leaders, and their advisors stay informed about legal developments, sector trends, ...

We have previously written about prudent investment rules that apply to charities with respect to their institutional funds (including endowment funds) under the Uniform Prudent Management of ...

The conferment of private benefits by 501(c)(3) organizations is governed by a set of federal tax laws that are commonly not well understood.Most nonprofit leaders know to be wary of any ...

Many charities and foundations have sought to make grants to individuals and grants to businesses that have been severely impacted by the COVID-19 crisis. With close to 2.3 million confirmed cases of ...

A recent article in The Nonprofit Quarterly titled “Collaborations: The Nonprofit Trend” discussed the movement towards collaborations and linkages of many kinds among nonprofits to combat a growing ...

There are a variety of reasons that a parent-subsidiary structure between a nonprofit and for-profit entity can be an attractive corporate structure whether initiated by a nonprofit or for-profit. A ...

As a supplement to our earlier post, What Issues Should a Nonprofit Board Consider Annually, we have created a calendar of priority agenda items for the board of directors of a hypothetical nonprofit ...

The Nonprofit Organizations Committee of the American Bar Association (Business Law Section) recently announced its 2026 Outstanding Nonprofit Lawyer Award recipients. The Committee on Nonprofit ...

Increasingly, for-profit corporations are expanding their goals beyond profit-maximization and pursuing social or charitable goals. For owners of some of these corporations whose sole focus becomes a ...