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
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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
Embattled SPLC Faces New Legal Challenges
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
Treasury, IRS: Final Regulations on Charitable Remainder Annuity Trusts
On July 8, 2026, the Department of the Treasury and the Internal Revenue Service issued final regulations identifying certain Charitable Remainder Annuity Trusts (“CRATs”) as tax avoidance or “listed” transactions. Charitable remainder annuity trusts allow individuals to donate to charities
Hemel, Madisonian Nonprofit Law
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
Congress Talking About Tax-Exempt Hospitals (H.R. 9504) and Sports (H.R. 9137/S. 4668)
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
IRS “Pre-Guidance” for Sections 25F and 4960
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
Courts Vacate PSLF Final Regulations (UPDATED)
In Robert F. Kennedy Center for Justice and Human Rights v. McMahon, the United States District Court for the District of Columbia concluded last week that the Secretary of Education exceeded her regulatory authority under the applicable statute when
SFFA and Restricted Gifts
This morning, Susan Gary, Professor Emerita at the University of Oregon School of Law, sent me a fascinating case from the Iowa Supreme Court.
The short facts (you can read the full opinion here): Dr. Ezra Totton was