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
BoardSource’s survey in connection with the upcoming Leading with Intent report remains open to responses through August 31, 2026.
Leading with Intent (LWI) is BoardSource’s signature research initiative on nonprofit board leadership since 1994. BoardSource provides data and trends on board
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, and emerging issues affecting the nonprofit and philanthropic ecosystem, including those related to
I want to share something I would not usually say in a professional setting… AI still scares me a little. Even now, when I am one of the people building it.
But here is what scares me more. An entire
In Leach v. Gateway Church, (ED TX, June 23, 2026), a Texas federal district court dismissed on ecclesiastical abstention grounds a class action suit brought by donors to the church who claim that the church misrepresented the charities to
