Not all public charities are alike, and not all rely on the same sources of funding. While many nonprofit leaders understand the basic requirements for qualification under Section 501(c)(3) of the Internal Revenue Code (“IRC”), fewer appreciate the ongoing obligation to maintain public charity status through compliance with the IRS public support rules. For boards, …
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, …
