Social Enterprise and Nonprofit Law Blog

the law of generating social benefit

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Seeking Tax-Exemption for a Name, Image and Likeness Collective (NIL)? What to Know.

NIL collectives have been on the rise since the NCAA made the biggest change ever in college athletics:  in July 2021, they adopted interim rules permitting student-athletes the ability to benefit from their name, image and likeness, also known as “NIL.”  This …

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NAAG

Takeaways from the 2022 NAAG/NASCO Conference

This year’s National Association of Attorneys General/ National Association of State Charity Officials (NAAG/NASCO) Conference, held in person on October 12, was lively and informative. Topics under discussion included recent enforcement actions, the state of charitable giving, nonprofit board management, and current …

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What are the Penalties for Making a Late Filing of CCV Registrations and Campaign Reports?

Companies engaging in charitable sales promotions (i.e., commercial co-venturers) must register and file contracts and campaign reports in up to seven (7) states. As some states impose statutory late fees and penalties for failing to timely file, commercial co-venturers should pay attention …

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When are Religious Organizations Exempt from Charitable Registration?

While most nonprofits are required to register in many states to conduct charitable fundraising, religious organizations are generally exempt from the registration requirement.  It’s important to be aware, however, that the scope of the states’ religious exemption varies.  Therefore, religious organizations should …

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