On November 25, 2020, the U.S. Supreme Court issued a preliminary injunction in Roman Catholic Diocese of Brooklyn v. Cuomo to halt a New York State Executive Order that imposed attendance [...]
Endowment funds are a form of investment vehicle used by many types of nonprofit organizations to provide for structure and long-term management of the organization’s financial assets. Managed by [...]
It is not uncommon for a nonprofit to create affiliate organizations in order to expand its reach into new areas, protect critical assets, or engage in activities that may otherwise jeopardize [...]
Like any organization, churches need policies and procedures for handling misconduct by its leaders, employees, and volunteers. Failing to do so can leave a church unaware of serious problems, or [...]
The IRS recently issued Notice 2020-36 that proposes new requirements to qualify for group tax exemptions under Section 501(c) that would supersede Rev. Proc. 80-27. The proposed guidance does [...]
One of the most important assets for a nonprofit organization is an engaged board of directors. However, boards that do not have a clear understanding of their legal duties when it comes to their [...]
In these uncertain times, nonprofits with donor-restricted endowment funds could see a substantial impact on the power of those funds. Below are some tips for managing endowment funds during the [...]
On September 22, 2020, the U.S. Department of Labor (DOL) released a proposed rule that establishes new standards for employers in determining whether a worker is an employee or independent [...]
Drawing a distinction between a church and a religious organization is not always easy; however, the distinction is important since churches are generally exempt from a number of legal [...]
The California Office of the Attorney General recently released its Charity Governance During the COVID-19 Pandemic guidance for nonprofits on how these organizations can fulfill some of their [...]
