The IRS recently revised its Exempt Organizations Technical Guide: Disqualifying and Non-Exempt Activities, Inurement and ...

In a stipulation included in a Joint Motion for Entry of Consent Judgment, the IRS stated that when a church communicates with its congregation in a customary manner concerning “electoral ...

I’m a longtime participant with, and supporter of, the Bar Association of San Francisco’s Community Organization Representation Project (CORP). I’m also a big fan of, and regular writer on, fiscal ...

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Resources of the Week. Notable Nonprofit Posts, Articles, & Other Resources: How to Fend Off Attacks ...

Increasingly, for-profit corporations are expanding their goals beyond profit-maximization and pursuing social or charitable goals. For owners of some of these corporations whose sole focus becomes a ...

The deadline for responses to the Ways and Means Committee request for information regarding nonprofit political activities, inappropriate use of charitable funds, and rise in foreign sources of ...

Many nonprofits fail to respect the differences between directors and officers. When an individual holds both the position of director (i.e., board member) and an officer position (e.g., chair of the ...

The following are just some of the many highlights from day one of the 2025 Western Conference on Tax Exempt Organizations (WCTEO). As with all of our posts capturing highlights of events, my ...

Nonprofits have long relied on public trust and confidence that they are operating with good intent. But in recent years, that trust has been eroding. While, generally, the nonprofit sector still ...

A board member of a charitable nonprofit organization may find themselves in an awkward position where the board is voting on a matter in which the board member has a conflict of interest. Perhaps the ...