Earlier today the Department of the Treasury and the IRS issued a much anticipated proposed regulation addressing discrimination and tax-exempt status. The regulatory text itself is brief and worth reproducing in full:
§ 1.501(c)(3)-2 Racial nondiscrimination requirement for private schools.
The American Bar Association’s Nonprofit Organizations Committee will present the 2026 Outstanding Nonprofit Lawyer Awards later this week at the Business Law Section’s fall meeting in Chicago.
The winner of the Outstanding Academic Award is Dr. Afshan Paarlberg,
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
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
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
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
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
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
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
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
