In a stipulation included in a Joint Motion for Entry of Consent Judgment, the IRS stated that when a church communicates with its congregation in a customary manner concerning “electoral ...

I’m a longtime participant with, and supporter of, the Bar Association of San Francisco’s Community Organization ...

Charitable purposes under IRC Section 501(c)(3) include the promotion of social welfare by organizations designed to combat community deterioration and juvenile delinquency. The IRS Exempt Organiza… ...

Many nonprofits do not distinguish between the two types of legal committees under the California Nonprofit Corporation Law: board committees and committees that are not board committees (“other ...

The IRS recently published three Technical Guides on supporting organizations, one for each of the types describing the relationship between the supporting organization and its supported organization ...

The IRS Tax Exempt & Government Entities Division (TE/GE) recently published its FY 2023 Accomplishments Letter. One segment of customers covered by TE/GE is Exempt Organizations (EO), which includes ...

The following are just some of the many highlights from the 2024 Western Conference on Tax Exempt Organizations (WCTEO). Because of a change in the timing of the WCTEO from late fall to late winter, ...

The National Center on Philanthropy and the Law (NCPL) currently has three amazing fellowship opportunities for law school graduates interested in practicing in the field of nonprofit law.

The deadline for responses to the Ways and Means Committee request for information regarding nonprofit political activities, inappropriate use of charitable funds, and rise in foreign sources of ...

While many of us are still thinking and learning about how the June 29, 2023 Supreme Court decision overturning affirmative action in college admissions will impact the broader nonprofit sector, he… ...

Many private foundations and government agencies have become comfortable making grants to support fiscally sponsored projects (FSPs). Over the past decade, fiscal sponsorship has become an ...