Topic
Charity
827 published works
Nonprofit Law Prof Blog
SSRN: Cowan & Cutler Post “Cold-Blooded Corporate Charity: Policy Pitfalls of the Big Beautiful Floor”
Mark Cowan (Bosie State) and Joshua Cutler (Boise State) have posted a paper on the OBBBA’s one percent floor on corporate charitable deductions. You can read a draft on SSRN. From the…
On Reserve: A Wine Law Blog
NYSLA Now Allows Charitable Donation References on Alcohol Labels
For years, New York alcohol brands that wanted to say “a portion of proceeds supports…” on their labels ran into a wall at the New York State Liquor Authority (“NYSLA”…
Nonprofit Law Prof Blog
Steuerle et al., Congress’s New Two-Tier Charitable Deduction: More Complexity, Weaker Incentives
The Tax Policy Center has posted a new report by C. Eugene Steuerle, Robert McClelland, and Nikhita Airi titled Congress’s New Two-Tier Charitable Deduction: More Complexity, Weaker Incentives. Here is…
Nonprofit Law Prof Blog
Treasury’s 2026-2027 Priority Guidance Plan
Last last month, the Department of the Treasury released its Priority Guidance Plan for the fiscal year beginning October 1, 2026. The plan begins by identifying key areas, including "guidance…
For Purpose Law Group Blog
CA Governor Vetoes Grantmaking-Reform Bills
“Each year in February,” the California Association of Nonprofits “selects and features a number of bills filed in the California Legislature that are of particular interest to” this state’s charitable…
TaxSlaw
Thinking About Borrowing from “Your” Charity? Think Again
By Louis Vlahos
Challenges Ahead Earlier this month, the Fed raised the federal funds rate for the first time in three years. Inflation remains high relative to the Fed’s target rate. Energy costs…
Wills, Trusts & Estates Prof Blog
Article: Choosing Between a CRAT and a CRUT – An Analytical Comparison of Charitable Deductions and Payment Rights
By Teddy Groce
Klaus Gottlieb recently published Choosing Between a CRAT and a CRUT - An Analytical Comparison of Charitable Deductions and Payment Rights, 2026. Provided below is the Abstract: Charitable remainder annuity…
Nonprofit Law Prof Blog
Proposed Reg on Reporting Requirement Removal for Trusts with Pass-through Entity Charitable Contributions
At the end of last month, the IRS issued a proposed regulation impacting private trust charitable contribution reporting requirements. The bottom line is that the proposed rule would get rid of extant reporting…
Nonprofit Law Blog
California Registry: Online Filing Service
From the California Office of the Attorney General – Last month, the California Attorney General’s Registry of Charities and Fundraisers released its new Online Filing Service effective August 25, 2026.…
Wills, Trusts & Estates Prof Blog
My Kids Don’t Want the Family Silver. Should I Melt It Down?
By Teddy Groce
When I looked at all the sterling silver my mother passed on to me that I have never used, I wondered if I should gather up all the boxes, take…