Posts Categorized: Nonprofits

Pros and Cons of Seeking IRS Recognition of 501(c)(3) Status for Churches

July 22, 2025 Posted by Casey Summar in IRS, Nonprofits
Tags:

For many churches, the question of whether to formally seek 501(c)(3) status with the IRS is a pivotal one. While churches are automatically considered tax-exempt under section 501(c)(3) and are not required to obtain IRS recognition of exemption, some choose to apply anyway, seeking added legitimacy or access to certain benefits. However, obtaining an IRS …

READ MORE »

A Roadmap Through the Latest Executive Orders and How to Respond

July 3, 2025 Posted by Casey Summar in Board, News, Nonprofits

Since January 20, 2025, President Trump has issued over 150 Executive Orders (EOs). This post seeks to provide an understanding of EOs generally, resources to monitor the EOs that are most relevant to nonprofits, and recommendations for what actions nonprofits should be taking in response. What Is an Executive Order? First, let’s level set: What …

READ MORE »

How to Approach Nonprofit Mergers and Acquisitions

June 4, 2025 Posted by Casey Summar in Merger, Nonprofits

Legal Considerations, Alternatives, and Strategic Reflection When a nonprofit begins to consider merging with or acquiring another organization, the conversation is never just legal or operational—it’s personal, purposeful, and often emotional. Unlike in the for-profit sector, a merger or acquisition in the nonprofit world is not about maximizing shareholder value; it is about aligning resources, …

READ MORE »

Managing Reputational Risk for Donors and Charities

May 6, 2025 Posted by Casey Summar in Board, Nonprofits
Tags:

In today’s climate of heightened transparency and accountability, both donors and charitable organizations must be vigilant about protecting their reputations. A public misstep, whether it’s a scandal involving a high-profile donor or a nonprofit’s misuse of funds, can lead to lasting damage—loss of funding, support of other donors, staff and board resignations, and media or …

READ MORE »

Proper Notice for Board and Member Meetings: Why It Matters and How to Do It Right

April 4, 2025 Posted by Casey Summar in Board, Nonprofits
Tags:

For nonprofit leaders, ensuring proper notice of board and member meetings might seem like a minor administrative task, but it’s anything but. Failing to give legally compliant notice can undermine board actions, create internal conflict, or even expose the organization to liability. Whether your nonprofit is large or small, holds virtual or in-person meetings, sends …

READ MORE »

Members vs. “Members”: Understanding Statutory Membership and Its Alternatives

March 4, 2025 Posted by Casey Summar in Board, Nonprofits
Tags:

For many nonprofits, “membership” can be a confusing concept. Some organizations use the term for supporters who receive perks like free admission and newsletters, while others grant members legal rights such as voting on the board or approving major decisions. These differences stem from whether a nonprofit has statutory members under state law or uses …

READ MORE »