The Department of Treasury has now finalized the regulations on UBIT silos. At the end of 2017, Congress amended the UBIT rules to include new Section 512(a)(6).

The shadow of the January 6 insurrection in Washington is dark and will be long, but we ought not let it obscure the rays of light that also burst forth that day...

When last week a white man murdered eight human beings in the Atlanta area, seven of them women and six of those Asian women, this was a highly disturbing signal for us that there is something...

Vice-President Elect Kamala Harris is half-way through her current term representing California in the United States Senate.

If, like us, you spend significant time thinking about impact investing by 501(c)(3) organizations and parsing through non-binding IRS guidance trying to ascertain what works.

Most nonprofits in California must provide updated information and complete periodic regulatory filings with three California regulatory agencies: the Secretary of State (SOS)...

There is an old saying about the troublingly broad power of prosecutors to secure criminal indictments: they "could get a grand jury to indict a ham sandwich."