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Section 501(r) of the Internal Revenue Code was added by the Affordable Care Act (ACA) and imposes significant new requirements on charitable hospitals.

On December 19, 2014, the White House Office of Management and Budget (OMB) and 28 federal agencies published in the Federal Register a consolidated interim final rule...

I recently joined the board of Her Justice, a nonprofit legal services organization in New York City and longtime partner of Proskauer that provides assistance to women and their families living...

When class action settlement funds are not amenable to individual claims or to a meaningful pro rata distribution, courts have used the cy pres doctrine to distribute the funds to nonprofit charitable organizations ...

A federal judge this week struck down on First Amendment grounds two provisions of New York's lobbying law that would have required nonprofits to disclose their donors.

Just last week, Mastercard announced a campaign to donate 10,000 meals to hungry children in Latin America and the Caribbean through the United Nations World Food Programme...

In these turbulent times, brands are turning to cause marketing initiatives to assist charities. Before your company launches a campaign to help others, you should consider whether you are creating...

Quite often a company will see an opportunity to team with another company to create a sweepstakes or contest that will benefit both of them individually.

On October 27, 2015, the Missouri Attorney General filed a lawsuit against two telemarketing companies that solicit donations on behalf of charitable organizations in the state, and against the companies' co-owners.

Doing good doesn't get old. But marketing leaders know that effective promotion of a company's charitable giving requires a subtle combination of bedrock advertising principles with a few twists.

The war in Ukraine has led to Europe's worst refugee crisis since World War II; more than 3 1/2 million civilians have already been displaced, and some observers expect the number to reach five million...

On August 15, 2008, the Internal Revenue Service ("Service") publicly released a redacted final adverse determination letter (PLR 200833022 (May 21, 2008)) denying Section 501(c)(3) status to a nonprofit organization ("M") created to provide student housing for colleges and universities through the issuance of tax-exempt bonds.

A recent US Tax Court case (WT Art P'ship LP v. Commissioner, T.C. Memo. 2025-30) illustrates how failing to comply with the technical requirements for substantiating the value of charitable contributions...

As Congress and the Obama administration are looking closely at options to revise or replace the current charitable deduction, charities should take note that any change affecting the level of donations could equate to substantial repercussions.

Social media has helped to make our world smaller, and when natural disasters and tragedies occur, we want to help with contributions of money and/or other types of aid.

In the aftermath of the recent earthquake that shook the east coast of the United States, the tornados of this summer and now the impending hurricane season, we are reminded that we are subject to the mercy of natural forces causing injury to individuals and property.

While most provisions of the Internal Revenue Code ("Code") do not automatically expire, there are dozens that do.