A prediction for nonprofits in 2019: Increase in conflicts

Originally published in part on LinkedIn My prediction for 2019 is very broad and perhaps obvious: an increase in conflicts. Certainly among political parties, political candidates, and political ideologies. But also within the nonprofit sector, which is composed of organizations that represent and/or support political actors and ideologies across the spectrum (whether overtly or not, […]

Nonprofit Radio: Donor-Advised Funds

I was on Nonprofit Radio last Friday, October 19, talking with host Tony Martignetti about donor-advised funds. A donor-advised fund or DAF is a charitable fund housed within a public charity that allows a donor to make a gift, take an immediate charitable deduction, and recommend, typically with strong persuasive authority, future grants made from the fund. You can read more […]

Webinar: NGOsource – Preparing Your Next International Grant

Join our friends and legal experts Martha Lackritz-Peltier and Brigit Kavanagh for NGOsource’s next webinar – “Planning Your Next International Grant: Legal Issues for Foundations and DAFs” on Sept. 12 at 11 AM PST. Register free here.  This one-hour webinar will discuss various issues private foundations and donor advised funds should consider before making grants […]

IRS Guidance on UBIT Silos – 512(a)(6) – PART I

On August 21, 2018, the IRS released Notice 2018-67 which both provides preliminary guidance and seeks comments on the calculation of unrelated business taxable income (UBTI) under the Tax Cuts and Jobs Act (TCJA). Tax-exempt organization that may be earning unrelated business income should be aware of the changes under the TCJA that impact this […]

Can a 501(c)(3) Organization Change Into a 501(c)(4) Organization?

Is it possible for a 501(c)(3) organization to change into a 501(c)(4) organization? The short answer is no (Revenue Procedure 2017-5). But it may be possible for a 501(c)(3) organization to cause the creation of a 501(c)(4) organization and subsequently dissolve, leaving only the 501(c)(4) organization. This strategy has its own complications as we describe […]

Nonprofit Tweets of the Week – 7/20/18

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Tweets of the Week. Notable Events of the Week: “President Trump stood next to President Vladimir V. Putin of Russia on Monday and publicly challenged the conclusion of his own intelligence agencies that Moscow interfered in the 2016 presidential election, […]

Upswell Labs – San Francisco

On Tuesday, June 4, 2018, I participated in the Upswell Lab in San Francisco, hosted by Independent Sector, Northern California Grantmakers, and Fetzer Institute. If it was a more typical convening, I would have likely passed on writing about it beyond a few tweets. Sure, it’s always good to catch up with acquaintances and colleagues, […]