Next Tuesday, December 9, is Colorado Gives Day, an initiative to increase philanthropy in Colorado through online giving. This year…
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Nonprofit Law Blog
New Deal a Key Step Toward Permanent IRA Charitable Rollover
It looks like the IRA charitable rollover may be permanently extended, if a deal between House and Senate negotiators announced…
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Requirement for New Form 1023 Eliminated in Some Reorganization Circumstances
In the world of nonprofits, it’s not unusual to start with one entity form and want to change to another…
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Effect of GOP Gains on Philanthropy Still Uncertain
This year’s mid-term elections resulted in a shift of Senate control to Republicans, as well as a stronger hold on…
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Study Carefully: Donors Have Many Options for Awarding Scholarships
In a recent case, the Tax Court denied charitable deductions for scholarship payments made by a trust to students for…
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Nonprofit Revenue Streams: It Doesn’t Have to be One or the Other
As social enterprise has continued to gain traction, many more nonprofits are considering whether they can (or should) move away…
READ MORE Protect Your Deduction! Substantiation Rules Can Trip Up Donors
The Tax Court recently decided a case in which it denied a charitable deduction of over $27,000 in non-cash contributions….
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Controversy over NFL’s Exempt Status Still in Play
The issue of the NFL’s tax-exempt status—and whether it is warranted—has been bubbling up over the last few years. We’ve…
READ MORE ‘Pulpit Freedom Sunday’ Highlights Tension with Churches and Political Activity
This past Sunday, nearly 1,500 pastors agreed to preach politics at their church services during “Pulpit Freedom Sunday.” This event,…
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Fiscal Sponsorship: Many Organizations Still Finding Much Value in Umbrella Structure
We wrote our last post on fiscal sponsorship in early 2013, when the IRS was in the midst of a…
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