Protecting Your Nonprofit from Sexual Harassment

Sexual harassment has long been an epidemic whose immense scope we, as a society, have only recently recognized. No industry has been spared, as Hollywood, government, media, food, tech, and nonprofits have struggled, and continue to struggle, with sexual and other harassment scandals. Harassment in the workplace harms more than its direct victims. For nonprofits, […]

Serving as the Chair of the Board

The chair of the board of directors (the “chair”) plays an extremely important role for a nonprofit organization. At the core of the chair’s duties, he or she generally presides over meetings of the board, collaborating with the chief executive to create a purposeful agenda and to set priorities, and helping to ensure sound and […]

Update: New Exemption Application Not Required When Organization Changes Its Form or State of Incorporation

In the new Revenue Procedure 2018-15, effective for tax years beginning on or after January 1, 2018, the IRS has indicated that it will generally not require a new exemption application from a domestic Internal Revenue Code (“IRC”) Section 501(c) organization that changes its form or place of organization. Under prior guidance (Rev. Ruls. 67-390 […]

New Form 1024-A for 501(c)(4) Organizations

On January 16, 2018, the IRS released the final version of Form 1024-A, Application for Recognition of Exemption under Section 501(c)(4) of the Internal Revenue Code (“IRC”). While organizations that believe they are properly classified as a 501(c)(4) organization may self-declare their tax exempt status, organizations that choose to apply for IRC Section 501(c)(4) exemption […]

Updated Form 1023 and Form 1023-EZ

Form 1023 The IRS has released an updated Form 1023, revised December 2017. Form; Instructions. For organizations submitting the full Form 1023, the user fee is now $600. The instructions indicate that organizations should refer to Rev. Proc. 2017-5, 2017-1 I.R.B. 230, or a later revision for updates to user fees, which are revised in […]

10 Significant News Events of 2017

The past 12 months have featured many major events that have affected, and will have long-term implications for, the nonprofit sector. In January, women all over the world marched for gender, racial and economic equality, and throughout the year, women shared stories of sexual harassment and assault, illuminating how pervasive such behavior is in every […]

National Network of Fiscal Sponsors Gathering 2017

The National Network of Fiscal Sponsors held its Annual Gathering in New Orleans on October 26 and 27. Approximately 120 leaders of fiscal sponsors and other professionals from across the country came to share experiences and to learn about common issues, best practices, and new developments. One common question throughout the gathering was whether the term […]

International Grantmaking: Equivalency Determinations

Private foundations in the United States are often interested in funding promising organizations and projects that are based outside of the country. When doing so, these foundations are required to follow certain rules and procedures promulgated by the IRS to help ensure that the foreign grantees are properly using those funds for charitable purposes. Currently, […]