Charitable purposes under IRC Section 501(c)(3) include the promotion of social welfare by organizations designed to combat ...

One June 4, 2025, the Delivering on Government Efficiency (“DOGE”) Subcommittee of the House Committee on Oversight and Government Reform held a hearing: Public Funds, Private Agendas: NGOs Gone Wild.

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Resources of the Week. Special recognition: May 1st was both International Workers’ Day and Law Day ...

Fiscal sponsorship exits can be very complex and at times contentious. In this series of posts, we’ll identify issues that may provide some guidance in structuring the initial fiscal sponsorship ...

Delegated Responsibilities. In determining what responsibilities should be delegated to the governance committee, a board should exercise reasonable caution if the committee’s role is more than ...

Similarly, lawyers and bar associations asked to assist in the formation of a charitable nonprofit should consider whether a startup is in a client’s best interests. Absent sufficient research by the ...

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 ...

Loss of individual control. Since a nonprofit corporation is a legal entity that has no ownership (subject to a few exceptions we will not cover here), conversion from a for-profit to a nonprofit ...

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 private benefit doctrine is derived from the requirement under section 501 (c) (3) of the Internal Revenue Code that an organization be organized exclusively and operated primarily for one or more ...

I moderated a session titled “Advocacy in a Post-Election Year” at the 2025 Western Conference on Tax Exempt Organizations (WCTEO) held in Los Angeles at the end of February. The panelists were Eric ...

8 Tips Check the organization’s own readiness, including a review of its mission, values, goals, success factors, strengths, weaknesses, financials, compliance, leadership, staff, and culture.