Donors that make contributions to charitable organizations recognized under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended (the “Code”), may claim an individual income tax ...

On September 14, 2022, The New York Times published an article detailing the Chouinard family’s transfer of the majority of their ownership interests in Patagonia to a 501(c)(4) nonprofit organization ...

If you’re planning to form a nonprofit organization, it’s important to understand that not all 501(c) groups are created equal. There are dozens of options, but some are more common than others. As a ...

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

Ask the average American what their local soup kitchen, a high-profile think tank, and several multi-billion-dollar hospital chains have in common and they likely wouldn’t know that they’re all 501(c) ...

It is another political season, and no doubt, nonprofit staff and board members have political opinions just like their for-profit peers. In the world of 501(c)(3) nonprofits, we must “toggle” between ...

With the Legislative session and 2020 election cycle starting, it’s a great time to talk about nonprofits, lobbying, advocacy and community education. We turned to James Moore & Company for ...

In Private Letter Ruling 201935013 (released Aug. 30, 2019), the Internal Revenue Service denied a charitable remainder unitrust’s (CRUT’s) request to be recognized as tax-exempt under Internal ...

Under the proposed $1.9 trillion stimulus package, the Paycheck Protection Program would be expanded to provide loans to more categories of not-for-profit entities. PPP loan enthusiasts will recall ...