Choosing the Right Business Structure for a Farm or Family-Owned Business is an important decision that may need to be revisited as the operation grows, changes ownership, or prepares for the next generation. The structure selected can affect limited liability
Charitable Mission, Limited Immunity: What NJ’s Supreme Court Says About Federally Qualified Health Centers
When does a nonprofit healthcare provider qualify for complete charitable immunity – and when is it limited to New Jersey’s statutory damages cap? Our latest Client Alert examines Cassandra Gigi Smith v. Newark Community Health Centers, Inc. in which the
Nonprofit Resources of the Week – 6/20/26
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
Rhetoric Aside, Audits of Tax-Exempt Organizations Skyrocketed in FY25
The current administration’s focus on tax-exempt organizations is no secret. But the recent release of the IRS Databook for FY25 shows that the IRS is following through on the administration’s publicly announced objectives. Based on information from IRS Databooks
A Deeper Examination: Clarity on Mission
Is it fair to assume that the board members of a charitable nonprofit all understand their organization’s mission? After all, why would they have been elected or willing to serve unless they understood and had some important feelings about the
Nonprofit Resources of the Week – 6/13/26
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
Important New Case on “Employee” vs. “Volunteer”
“Because charities enjoy favored status under the law and do important work in their communities, directors and staff are sometimes lulled into thinking that the rules – including labor laws”- either don’t apply to them at all or “can be
“For Want of a Nail” – A Poor Reason to Lose a Charitable Contribution Deduction
Encourage But Verify
“It is more blessed to give than to receive.”[i]
Undoubtedly, you’re familiar with the foregoing proverb that seeks to encourage “charitable behavior” among the members of society, and to dissuade them from pursuing only their innately
Timing Lessons from the Musk–OpenAI Dispute
Elon Musk took his time filing a case against Sam Altman and OpenAI regarding his claim that the original plan and basis for his investment was to maintain OpenAI as a non-profit research organization. The organization was originally formed in
What the FTC’s Ascension/AmSurg Order Means for Nonprofit Healthcare Deals
The Deal
On June 2, 2026, the Federal Trade Commission (FTC) required nonprofit health system Ascension Health Alliance to divest several ambulatory surgery centers (ASCs) as a condition of closing its proposed $3.9 billion acquisition of AmSurg LLC. The order