The 29th Annual Western Conference on Tax-Exempt Organizations (WCTEO), my #1 go-to conference every year for the past 20 years, will be held in Los Angeles on Thursday, March 12, and Friday, March…

Here are some of the highlights from the American Bar Association Exempt Organizations Committee meeting held on January 16 as part of the ABA Midyear Tax Meeting. As with all of our post…

Operating a nonprofit requires navigating legal challenges and requirements, which can seem like a daunting task. Elizabeth Schmidt, author of Rules of the Road for Nonprofit Leaders: Using the Law to Achieve Your Mission, has translated those rules into understandable, affirmative statements that make these rules accessible. We are excited to have her lead a discussion and answer your questions about staying compliant with the law. This webinar will review some of the key principles outlined in her book including: • Why it is important to lead with the mission • Governance and...

In 2025, the nonprofit sector faced a tumultuous year of legal and policy volatility, marked by sweeping executive actions, funding freezes, and major legislative changes that have reshaped the env…

2025 was the year of fear and greed. It was the year of attacks on diversity, equity, and inclusion (DEI) and climate change mitigation efforts. It was the year of disregard for science and ethics,…

With heightened political rhetoric and public statements from the current federal administration suggesting that the government may target 501(c)(3) organizations that oppose its policies, it is un…

California Assembly Bill 1181 (AB 1181), introduced by Assembly Member Monique Limón (D – Santa Barbara) on February 21, 2019, generally provides for valuation of a noncash contribu…

That is very, very bad—and also illegal.

The joint Treasury and IRS Initial 2025-2026 Priority Guidance Plan was released on September 30, 2025. The Plan contains 105 guidance projects that are priorities for allocating Treasury…

Last month, we published a post on the recently revised IRS EO Technical Guide: Disqualifying and Non-Exempt Activities, Inurement and Private Benefit. This month, we share some excerpts from the E…

Notable Nonprofit Posts, Articles, & Other Resources: DHS moves to bar aid groups from serving undocumented immigrants (Brianna Sacks, Washington Post) [Ed. This dubious prohibition targets non…

Nonprofit board members and managers rely on delegating their responsibilities to others. Of course, the size of the organization will dictate the options, persons, groups, and contractors involved…

Enjoy the videos and music that you love, upload original content and share it all with friends, family and the world on YouTube.

It’s exciting to learn of a new book on nonprofit law written for nonprofit leaders. Rules of the Road for Nonprofit Leaders is both accessible to persons who are not lawyers and helpful to l…

Notable Nonprofit Posts, Articles, & Other Resources: What Is “Civil Society”—and How Is It Under Threat? (Rebekah Barber, NPQ) These May Be the Only Donors Who Can Save the Nonprofit Sector (D…

A new nonprofit is commonly created when a program or project spins off from a separate nonprofit. Sometimes a project spins off from a fiscal sponsor, perhaps after a planned incubation period. An…

High-earners may make big gifts in 2025, but their giving may decline next year.