Category: Federal Oversight
Qualified Sponsorship Payments, UBIT, and Social Media – A Reminder For Nonprofits
Takeaway – Nonprofits and consumer brands continue to find new ways to promote their collaborations. Take care that messages delivered at live events, in print, and online are consistent with the IRS rules regarding qualified sponsorships to avoid triggering unintended tax consequences … read more
The Mayor’s Race and Nonprofits
In New York City, the race for mayor is heating up. While the field is large, it is starting to whittle down, but voters will want to learn more about the issues and candidates. Nonprofits throughout the city have a lot at … read more
Schedule B Disclosure Cases Head to the Supreme Court – Is Donor Privacy Threatened?
The question may be answered this year as a significant donor privacy case will be going before the United States Supreme Court. On January 8th, 2021, the Court granted a writ for certiorari for the Ninth Circuit Court of Appeals decisions in … read more
Nonprofits and the “March to Save America”– Lessons for Responsible Nonprofits
On January 6, 2021, a conspiracy theory-fueled rally turned into an armed insurrection at the United States Capitol. There are many lessons we can learn from what happened, but in this article, I focus on a narrow lesson for the nonprofit community. … read more
What is the Difference between a Church and a Religious Organization?
The legal line of demarcation between a church[1] and a religious or faith-based organization is not always clear. However, the distinction is important, as churches are exempt from certain legal requirements that otherwise may broadly apply to religious organizations. Due to Constitutional … read more
Charities with Large Endowments May Face Government and Public Scrutiny for Taking PPP Loans
Many charities are facing criticism for laying off workers and cutting salaries when they have substantial financial reserves in endowments. A second wave of criticism may occur if these charities have taken government subsidized Paycheck Protection Program loans (PPP loans) that are … read more
What the CARES Act Means for Faith-Based Organizations
BLUF – Faith-based organizations are eligible to participate in PPP/EIDL with no infringement on their ability to exercise their religion. INTRODUCTION As the Small Business Administration (SBA) and the Department of the Treasury continue to roll out additional guidance on the emergency … read more
The CARES Act – Affiliation Rules for Nonprofits and Faith Based Organizations
BLUF –Secular nonprofits are subject to standard SBA affiliation rules under 13 CFR 121.301(f); faith-based organizations are largely exempt from those rules. INTRODUCTION As the Small Business Administration (SBA) and the Department of the Treasury roll out their emergency relief programs … read more
