Private School: Racially Nondiscriminatory Policy

Earlier this year, the IRS released Rev. Proc. 2019-22, effective as of May 28, 2019, which provides a private school may use its Internet website to publicize the school’s racially nondiscriminatory policy as to students and meet the requirements of exemption under Section 501(c)(3). Background In 1970, the IRS announced that racially discriminatory private schools […]

Nonprofit Tweets of the Week – 7/19/19

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: “In a moment of unrestrained demagoguery, President Donald Trump presided Wednesday over a crowd chanting “Send her back! Send her back!” about an American Muslim congresswoman who he targeted with […]

Donor Disclosures: Senators Question the Changes

In 2018, the Treasury Department changed its regulations to exempt tax-exempt organizations described by section 501(c), other than section 501(c)(3) organizations, from the requirement that they report the names and addresses of their contributors on the Schedule B of their Forms 990 or 990-EZ. See Treasury Eliminates Donor Information Disclosures by 501(c)(4) and 501(c)(6) Organizations. On […]

Nonprofit Tweets of the Week – 7/12/19

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 on Thursday backed down from his controversial push to add a citizenship question to the 2020 Census, effectively conceding defeat in a battle he had revived just last […]

Fiscal Sponsorship and Films: Part II

Filmmakers who seek philanthropic or public funding to support their works may be considering fiscal sponsorship as a vehicle for obtaining such funding. In our first post on this subject, we covered the basics of fiscal sponsorship and on the qualifications of a sound fiscal sponsor. Here, we’ll discuss the fiscal sponsorship agreement and termination […]

Nonprofit Tweets of the Week – 7/5/19

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: “Inside the Secret Border Patrol Facebook Group Where Agents Joke About Migrant Deaths and Post Sexist Memes: The three-year-old group, which has roughly 9,500 members, shared derogatory comments about Latina […]

Fiscal Sponsorship and Films

Filmmakers who seek philanthropic or public funding to support their works may be considering fiscal sponsorship as a vehicle for obtaining such funding. And fiscal sponsorship can be of great value to a filmmaker. But it’s also a misunderstood and widely misapplied area of law that can create risks for filmmakers and their fiscal sponsors. […]

Nonprofit Tweets of the Week – 6/28/19

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: “The Supreme Court’s conservatives decided Thursday that federal courts do not have a role to play in deciding whether partisan gerrymandering goes too far, giving a dominant political party in […]

Nonprofit Tweets of the Week – 6/21/19

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: “Tensions between the United States and Iran flared on Monday as Tehran said it would soon breach a key element of the 2015 international pact limiting its nuclear program, while […]