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The availability of Employee Retention Credits (ERCs) during the height of the COVID-19 pandemic — particularly the ability to claim advance payments of the credits...

On December 11, 2015 Governor Andrew M. Cuomo signed into a law a bill amending New York's Not-for-Profit Corporation Law (the "NPCL")...

The New York Attorney General has recently crossed into what some consider to be the hallowed ground of charities, by launching an investigation into cause-related marketing of "pink ribbon" charities. In its own recognition of National Breast Cancer Awareness Month, the New York Attorney General’s Office (the "NY AG") is examining charities and commercial partners that are involved in a cause-related marketing campaign representing that a portion of the sales of a product or service will suppor

In a recent court case, the tax court disallowed approximately $22,000 in charitable contributions made by the Durden family to its church.

By default, a nonprofit applying for tax-exempt status as a Code Section 501(c)(3) organization will be classified as a private foundation.

As a condition to receiving federal funds, nonprofit federal grant recipients and subrecipients agree to comply with the applicable federal requirements, which include the prudent management of all expenditures.

The standards for determining real estate tax exemptions for nonprofits in Pennsylvania are the subject of a tug of war between Pennsylvania’s legislative and judicial branches, and as the number of Pennsylvania taxing bodies in financial distress continues to rise, nonprofits may see more challenges to their real estate exempt status as governments seek to increase revenues.

A summary of the Forthcoming revisions to Form PC.

More and more not-for-profits are turning to special events as a major source for generating funds.

For retired Sgt. Ryan Henderson, 82nd Airborne, his former Tactical Explosive Detection Dog (TEDD) Satan was more than a beautiful German shepherd with an intimidating name. To Sgt. Henderson, Satan was his brother-in-arms, a fellow soldier whom he literally trusted with his life on the battlefield in Afghanistan.

The IRA Charitable Rollover provision, which was established under the 2006 Pension Protection Act, provides an annual exclusion from gross income up to $100,000 for qualified charitable distributions from an IRA.

The New York legislature has overhauled the law applicable to nonprofit organizations incorporated in the State with the adoption of the Non-profit Revitalization Act.

Partners Daniel L. Kurtz and Shveta Kakar represent Rabbi Benjamin Goldschmidt and members of New York City's Park East Synagogue in a complex legal dispute related to the organization's bylaws and financial practices.

Sunita Lough, IRS Commissioner of the Tax-Exempt and Governmental Entities Division (TE/GE), recently released the TE/GE Priority Letter for FY 2016.

While we seem to be approaching some semblance of post-Covid normalcy in the workplace, these other challenges will continue into 2023 and beyond.

When I meet with small nonprofit organizations, the common theme is that they lack a large staff to handle finance duties while maintaining strong internal controls.

Donors continue to look for more accountability and transparency from non-profits, especially regarding fundraising.