By NEO Law Group
Tony Martignetti Nonprofit Radio celebrated its 750th show and 15th Anniversary! I’ve been honored to be a regular for all 15 years, joining shortly after Tony got started. It’s Nonprofit Radio’s 750th show and 15th Anniversary Jubilee. To celebrate, co-host Claire Meyerhoff shares her “Ode to Nonprofit Radio.” We have our...
The IRS recently revised its Exempt Organizations Technical Guide: Disqualifying and Non-Exempt Activities, Inurement and Private Benefit – IRC Section 501(c)(3). Organizations exempt under Section 501(c)(3) of the Internal Revenue Code (Code) must avoid engaging in impermissible conduct. Such conduct includes providing private benefit and inurement. An otherwise qualifying...
Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Resources of the Week. Notable Nonprofit Posts, Articles, & Other Resources: Takeaways From the Chronicle and AP’s Report on Cuts to Government Grants (Thalia Beaty, Chronicle of Philanthropy) The government was once a...
In a stipulation included in a Joint Motion for Entry of Consent Judgment, the IRS stated that when a church communicates with its congregation in a customary manner concerning “electoral politics viewed through the lens of religious faith”, it’s not electioneering, which would be prohibited under Section 501(c)(3) of...
Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Resources of the Week. Notable Nonprofit Posts, Articles, & Other Resources: Supreme Court Keeps Ruling in Trump’s Favor, but Doesn’t Say Why (Adam Liptak, NY Times) Trust in Nonprofits Holds Strong Despite Political...
I’m a longtime participant with, and supporter of, the Bar Association of San Francisco’s Community Organization Representation Project (CORP). I’m also a big fan of, and regular writer on, fiscal sponsorship done right. So, it was great to learn about the following free webinar from CORP on Friday, July...
Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Resources of the Week. Notable Nonprofit Posts, Articles, & Other Resources: Justice Jackson Says ‘the State of Our Democracy’ Keeps Her Up at Night (Abbie VanSickle, NY Times) Opinion: How the Tax Bill...
On July 4, 2025, President Trump signed H.R. 1 – the One Big Beautiful Bill Act – into law. We’ve seen and many have written about prior iterations of the bill as it worked its way through the House, then the Senate, and then back to the House. If...
Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Resources of the Week. Notable Nonprofit Posts, Articles, & Other Resources: Congress Passes Major Tax Package; Nonprofits Directly Impacted (National Council of Nonprofits) WeTheCivic: “America’s” Stories Can’t Be Told Without Us (Sara Hudson,...
Charitable purposes under IRC Section 501(c)(3) include the promotion of social welfare by organizations designed to combat juvenile delinquency. The primary guidance on this specific charitable purpose may be found in Revenue Ruling 80-2015, which provides in pertinent part: Trusts created for the purpose of promoting sports for children have been...