Independent Sector, the Council on Foundations, and United Philanthropy Forum presented a webinar – The Proposed 1% Floor on ...

One June 4, 2025, the Delivering on Government Efficiency (“DOGE”) Subcommittee of the House Committee on Oversight and Government Reform held a hearing: Public Funds, Private Agendas: NGOs Gone Wild.

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 ...

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 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 ...

A nonprofit corporation is ultimately governed by its board of directors, but a board may create committees to assist in fulfilling the board’s duties. Among the most common and important committees ...

A nonprofit corporation is required to have a board of directors. States can vary among respective requirements of a board of directors but the general idea is the same: there must be a board of ...

As we have discussed in previous posts on the motivations and the risks associated with nonprofit mergers, nonprofit leaders should enter into any merger discussions with sufficient knowledge and ...

As a supplement to our earlier post, What Issues Should a Nonprofit Board Consider Annually, we have created a calendar of priority agenda items for the board of directors of a hypothetical nonprofit ...

Generally, 501(c)(3) organizations can make grants to individuals and to businesses if such grants are made in furtherance of their 501(c)(3) tax-exempt purposes and are not expended in a manner ...

The following are just some of the many highlights from the 2024 Western Conference on Tax Exempt Organizations (WCTEO). Because of a change in the timing of the WCTEO from late fall to late winter, ...

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 ...