2022 Exempt Organizations Symposium – Part 3

This is part three of a three-part list of highlights from the Exempt Organizations Symposium held by the American Bar Association Tax Section’s Exempt Organizations Committee on September 8, 2022. Also see Part 1 (Political and Lobbying Activities, News from IRS/Treasury/Hill) and Part 2 (DAOs, Illegality). Charities and the First Amendment: Questioning Lobbying Limitations and the Campaign […]

Social Enterprise Law Seminar

The Sustainable Economies Law Center‘s Social Enterprise Law Seminar will be held at UC Berkeley School of Law on October 11. You can register and view the agenda here. Learn how to tackle legal issues facing nonprofits, worker cooperatives, and other social enterprises, and meet other practitioners in this growing field, where lawyers and their […]

Affiliated Organizations: Sharing Resources

In a previous post (“Affiliated Organizations: Sharing Employees“), we examined how an affiliated 501(c)(3) organization and 501(c)(4) social welfare organization (or 501(c)(6) business league) can “share” employees. Such affiliations provide an ability to coordinate activities and share resources to more effectively and efficiently further a common goal. But, as we noted, the affiliated organizations must […]

Affiliated Organizations: Sharing Employees

It is becoming increasingly common to see 501(c)(3) organizations affiliated with 501(c)(4) social welfare organizations or 501(c)(6) business leagues. Such affiliations provide an ability to coordinate activities and share resources to further a common goal. But the affiliated organizations must maintain appropriate separation to mitigate against the risks of (1) liability ascending from one organization […]