Advocacy is a loaded word in the nonprofit context. And when nonprofit leaders, advisors, and others discuss the role of ...

Collection of The Metropolitan Museum of Art, New York. Public domain. Nonprofit Resources of the Week curates timely articles, tools, and ...

BoardSource’s survey in connection with the upcoming Leading with Intent report remains open to responses through August 31, ...

Nonprofit Resources of the Week curates timely articles, tools, and commentary to help nonprofit organizations, their leaders, and their advisors stay informed about legal developments, sector trends, ...

We have previously written about prudent investment rules that apply to charities with respect to their institutional funds (including endowment funds) under the Uniform Prudent Management of ...

The IRS recently revised its Exempt Organizations Technical Guide: Disqualifying and Non-Exempt Activities, Inurement and Private Benefit – IRC Section 501(c)(3). Organizations exempt under Section ...

A limited liability company (LLC) is a legal form of enterprise, owned by one or more members, that may be organized and operated for a wide variety of purposes, including charitable purposes. One of ...

Nonprofit corporations may decide to merge for many reasons, including to better advance a common purpose or to expand the range of services offered to common beneficiaries. Generally, in a simple ...

Increasingly, for-profit corporations are expanding their goals beyond profit-maximization and pursuing social or charitable goals. For owners of some of these corporations whose sole focus becomes a ...

Editor’s Update (11/21/24): The Republican-controlled House of Representatives passed H.R. 9495 this morning 219-184 mostly along party lines. The bill now moves to the Senate for its consideration.

In 2024, the Presidential Election shaped national discourse, the Supreme Court issued rulings with far-reaching implications, and nonprofits faced new challenges and opportunities in the areas of ...

The following are just some of the many highlights from day one of the 2025 Western Conference on Tax Exempt Organizations (WCTEO). As with all of our posts capturing highlights of events, my ...