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It's always wonderful when Congress includes in a statute a word that practically no one – except maybe tax attorneys – might use in their lifetime, much less in day-to-day parlance:

It’s been a tough few years for charities and nonprofits, as donors feel the pinch of hard times. Yumi Kuwana might offer them some interesting advice: Ask a woman.

The ability of an interest group to challenge the constitutionality of mandated public donor disclosure was first established in 1958 by the U.S. Supreme Court in NAACP v. Alabama.

In Trinity Lutheran Church of Columbia, Inc. v. Comer, No. 15-577, the U.S. Supreme Court ruled that excluding a church from a public benefit program for which it is otherwise qualified violates...

Not-for-profits are required to report expenses by the functional classifications of program services and supporting services on the financial statements because it is required by GAAP.

On July 1, 2014, the New York Nonprofit Revitalization Act took effect. The Act is the most significant modification of the Not-for-Profit Corporation Law in 40 years.

The U.S. Department of Labor's new overtime rules, which will make many more employees eligible for overtime pay under the Fair Labor Standards Act (FLSA), take effect December 1, 2016...

"Phishing" is a term used generally to describe various electronic attempts by a fraudulent actor to masquerade as a legitimate entity in order to acquire sensitive information from an individual...

Increasingly, nonprofits are considering merging with or acquiring a complementary organization. These types of transactions in which an organization acquires the equity or assets of another are generically referred as "M&A."

Depending on the applicable law that authorizes and governs charter schools, as well as the role of the state or local government in regard to such schools, charter school employers may be at risk of falling within NLRB jurisdiction.

On June 10, 2015, the New York City Council approved a new law prohibiting public and private sector employers—including nonprofit employers—from inquiring about a job applicant's criminal record history before making a conditional offer of employment.

The Act permanently extends the doubled gift, estate, and generation-skipping tax exclusion amount to $15 million per individual and $30 million per married couple, indexed for inflation.

For several months, the primary focus for the charity care issues has been in Washington, as federal officials debated the requisite level of charity care that a not-for-profit hospital must provide to justify its tax-exempt status. Increasingly, however, that emphasis is shifting to the states as state legislatures take steps to draw bright line rules for hospital charity care requirements

After 40 years without major change, hospitals recognized (or seeking recognition) as charitable organizations described in Section 501(c)(3) of the Internal Revenue Code (the "Code") became subject to a host of additional requirements when Section 501(r) was added to the Code by 2010’s Patient Protection and Affordable Care Act.

With decades of experience assisting nonprofit clients with copyright issues, we periodically like to offer refreshers on key copyright issues and highlight current trends we see nonprofit...

In a rare departure from the typically-deferential court treatment of AG investigations, a New York appeals court allowed in part a motion to quash a document subpoena from the New York Attorney General...

This past summer, the Internal Revenue Service announced that it will be implementing a "Tax-Exempt Compensation Enforcement Project" to identify and halt abuses by tax-exempt charitable organizations that award excessive compensation and benefits to officers and insiders. IR 2004-106 (Aug. 10, 2004).