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On Aug. 1, 2012, the IRS issued the Notice providing that all of the requirements applicable to a contribution made to a §170(c)(2) U.S. organization are met.

It seems unclear for nonprofits who can have volunteer workers what the proper use of interns should be per IRS regulations. Specifically, we’re concerned with liability. What are the differences in terms of liability between volunteers and interns? Is one set preferable over the other?

Nonprofit organizations offer an array of services and expertise, including consulting services and content creation for other nonprofits or companies.

Effective July 1, 2025, a new Florida law prohibits nonprofits registered to solicit donations from accepting donations from individuals or entities associated with "foreign countries of concern"...

The South Texas Family Residential Center here in Dilley, Texas is surrounded by metal fencing, video cameras, and tall light poles that you can see from miles away at night.

On Tuesday, November 26, the Internal Revenue Service and the Treasury Department released proposed new guidance that would affect Section 501(c)(4) organizations - those that are required to have social welfare as a primary purpose.

Whether an executive on staff or a member of the board, new to the organization or a long-time veteran, a not-for-profit organization's leader sometimes faces tough challenges that a formal development...

What are the risks and rewards of giving to international causes and organizations? How can a donor make a meaningful contribution in another country, whether it be for disaster relief...

Volunteer directors on boards of charitable organizations are often concerned about potential personal liability resulting from their board service.

The Texas Business Court's July 2026 decision in Jeremiah Counsel Corporation v. Ben Young examines how courts navigate the tension between church autonomy principles and statutory corporate governance requirements when religious organizations incorporate under Texas law. This case explores whether Second Baptist Church of Houston properly amended its governing documents to eliminate member voting rights and what remedies, if any, are available to dissenting members under the Texas Business Organizations Co

At the same time, the guidance requires nonprofits to rethink the way they approach internal controls and how they monitor subrecipients of the federal funds they are entrusted with.

On May 18, 2015, the U.S. Supreme Court held that retirement plan fiduciaries have a continuing duty to monitor the investment options made available to participants under ERISA-governed defined contribution retirement plans, such as 401(k) plans and many 403(b) plans.

On December 1, Mark Zuckerberg wrote a letter to his newborn daughter, Max, and shared it with the world (on Facebook, of course).

With today's economic uncertainty, businesses, including not-for-profit organizations, are increasingly mulling so-called alternative investments. However, these investments can have unexpected tax...

Dividends, interest, rents, annuities and other investment income are generally excluded when calculating unrelated business income tax.

There has been a lot of buzz recently about the long-awaited proposed rules issued by the Internal Revenue Service under Internal Revenue Code Section 457.

There has been a lot of buzz recently about the long-awaited proposed rules issued by the Internal Revenue Service under Internal Revenue Code Section 457.