By: Philip Hackney
August 21, 2026
Someone leaked to CBS reporters regarding a proposal the IRS is allegedly considering. It sounds like the idea is that the IRS would promulgate rules requiring charities to disclose if any of their officers
Latest from Nonprofit Law Prof Blog - Page 2
ProPublica on the Foundation for Liberty and American Greatness
Last week, ProPublica published a piece on Nick Adams’s FLAG charity.
Nick Adams is a conservative commentator and fierce supporter of Donald Trump; he is currently the Special Presidential Envoy for American Tourism, Exceptionalism, and Values, a role Pres. Trump
The Foreign Funding Transparency Act, Tax-Exempt News, and Subpoenas
A week ago, Christopher Ryan wrote about a number of bills affecting tax-exempt organizations that the House Ways and Means Committee had advanced. One was the Foreign Funding Transparency Act.
If enacted, the FFTA would require specified organizations exempt
Brunson, De-Weaponizing Bob Jones
I’ve posted De-Weaponizing Bob Jones: Ambiguity, Fundamental Public Policy, and DEI on SSRN. I’d love to hear what you think about it. The abstract:
Ever since Bob Jones University, when the Supreme Court decided that violating a fundamental public policy disqualified
Student Loan Borrowing Limits and Nonprofits
Shaun Ossei-Owusu (Penn) has an interesting, timely, and thought-provoking op-ed in Bloomberg this week. From the op-ed:
“For a long time, the US had an unspoken deal with people who wanted to do public interest work. Go work as a
A Shift in Corporate Charitable Giving
Benevity recently released a report—surveying over 400 corporations, both global and domestic, as well as over 1,400 nonprofits—indicating that corporate charitable giving has shifted within the last year. The methodology for the surveys used to compile the report is
Bills Affecting Nonprofits in the House Ways and Means Committee
Last week, the House Ways and Means Committee advanced four bills that could alter federal reporting, enforcement, and exemption rules for nonprofits. At its July 22, 2026, markup, committee Republicans approved the measures over Democratic opposition, reflecting a widening divide
PSLF Case Update
Last month, on June 30, 2026, a federal district court vacated a Department of Education rule that would have permitted the Secretary of Education to exclude nonprofit and governmental employers from the Public Service Loan Forgiveness program if the Secretary
A Quick Overview of New Federal Fiscal Sponsorship Legislation
Today, I received an email blast from The National Network of Fiscal Sponsors (NNFS), indicating that on July 16, the Fiscal Sponsorship Transparency Act of 2026 was introduced in the House (H.R. 9721), with it scheduled for markup by the
Dale, Hemel & Manny: Standing Up for Nonprofit Sector Independence
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