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 …
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, …
What is Lobbying? “Lobbying” is defined as carrying on propaganda, or otherwise attempting to influence pending or proposed legislation. Attempting to influence legislation includes contacting, or urging members of the public to contact, members or employees of a legislative body to propose, support, or oppose legislation, and advocating for the adoption or rejection of legislation. …
In the nonprofit sector, the words “charity” and “foundation” often are used interchangeably. However, underlying these terms is a legal concept critical to most 501(c)(3) tax-exempt organizations. Each 501(c)(3) is classified by the IRS as either a “public charity” or a “private foundation.” This classification has significant implications for the organization as it impacts the …
The creation of a non-profit organization requires completing several important steps. Once your non-profit has been incorporated, often the next step is to draft the organization’s bylaws. The bylaws are one of the most important documents for your organization. They are the rules that will govern the conduct and duties of the non-profit’s governing body, …
It’s time to think about year-end charitable contributions. For 2021, there are a plethora of enticing incentives for donors looking for a tax deduction for their donations. 100% Deductibility 2021 is the last year that cash donations to public charities (other than donor advised funds) will be deductible in amounts up to 100% of the …
