When a tax-exempt organization decides to establish a retirement Plan, the starting point is usually whether to adopt a 401(k) Plan or a 403(b) Plan.
While that’s an important decision, it may not be the best place to start.
Most
Quick tips on a variety of subjects –
Signing and Expenditure Authority – Make sure your organization has a written policy identifying who has the authority to bind the organization to a contract and sign the contract on behalf of
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
Harvey P. Dale, Daniel J. Hemel & Jill S. Manny (all NYU) posted to SSRN DAF Sponsors Should Stand Up for Nonprofit Sector Independence, an article that was published in Tax Notes on May 25, 2026 [191 Tax Notes
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
