The Southern Poverty Law Center (SPLC) pleaded not guilty on July 7, 2026 to a DOJ superseding indictment alleging SPLC defrauded its donors by failing to disclose some of the donated funds ($4.1 million) would be used to pay informants
Daniel J. Hemel (NYU) has posted Madisonian Nonprofit Law to SSRN (forthcoming in the Harvard Journal on Legislation). Here is the abstract:
The nonprofit sector is often described as a counterweight to the state. But how exactly do nonprofit organizations
“Charitable crowdfunding” is – once again – back in the news.
The most current reason is the publication two weeks ago of Principles for Ethical Online Fundraising Platforms [5 pp. PDF] by the National Council of Nonprofits and the launch
Advocacy is a loaded word in the nonprofit context. And when nonprofit leaders, advisors, and others discuss the role of nonprofit advocacy, there are often misunderstandings, tension, and conflict.
Some will say all 501(c)(3) organizations must advocate for their mission.
There appears to be serious momentum in Congress to address the federal tax rules for two subsets of tax-exempt nonprofits organizations: hospitals; and colleges and universities with sports programs. As always, the question is whether this talk will lead to
As detailed below, the Treasury Department has issued previews of two important forthcoming guidance projects, one relating the Internal Revenue Code section 25F (the tax credit for donations to scholarship granting organizations) and the other relating to section 4960 (the
Job Description: Program Assistant, Parole and Reentry
Alabama Appleseed is a non-profit, non-partisan 501(c)(3) organization founded in 1999 whose mission is to confront unjust systems through research, bridge building and advocacy to create an Alabama that prioritizes justice and opportunity.
Summary: This article examines the Foreign Contribution (Regulation) Amendment Rules, 2026, which came into force in June 2026. These rules represent a significant recalibration of FCRA, introducing increased compliance obligations for registered organisations. This article analyses the key changes introduced,
At the NYU Tax Controversy Forum last week, (former?) Acting IRS Chief Counsel Ken Kies commented on the IRS conservation easement settlement initiative and noted that the IRS is looking into what he calls “easement-like” charitable donations of
Millennials and Gen Xers are facing down one of the greatest transfers of wealth in history—with some $124 trillion expected to change hands by 2048. But as wealth inequities simultaneously reach new extremes, the transfer has amplified questions about
