Our wonderful Congress last week passed legislation to extend 55 separate tax breaks for the calendar year of 2014.  Included among them was the extension of the IRA rollover that allows individuals over 70 ½ to transfer funds from their individual retirement accounts directly to charities without having to take the distribution into income for the year.  

If Congress had to authorize campaign contributions every year, does anyone think they would wait until two weeks before election to make them legal? 

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Avoiding the Adverse Consequences of UBIT

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Talk with the Editor

Thursday, January 8 - 1:00 PM Eastern Time

You can ask your personal nonprofit legal questions directly to editor Don Kramer on one of our regular conference telephone calls. 

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Pre-recorded webinar
Board Self-Assessment

Few nonprofit organizations can afford boards that are not performing up to their potential. Learn how to gain the support of board members for this process and do it in ways that will reap important benefits.

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Question of the Week

December 23-30, 2014
I am part of a very small 501(c)(3) organization that has been in operation for 17 years. There are only two of us who "work" full-time, although we do not get compensated throughout the year. Is it legal for us to take a bonus at the end of the year? If so, are there any restrictions on how much we can take?
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Employment Law


A federal District Court in New York City has permitted a female veterinarian to proceed with...Read more

Catholic Health plan not a “church plan” exempt from ERISA

A Magistrate Judge in Colorado has held that...

Can nonprofit compete with for-profit?

Can a nonprofit trade association compete...

Nonprofit Issues Store

Welcome to the Nonprofit Issues store, browse the store for our current selection of webinars, pre-recorded webinars, and books.

Lead Stories


The Supreme Judicial Court of Massachusetts has held that a trustee holding a fund to provide...

Lessons from Litigation


The Supreme Court of Mississippi has reaffirmed that donors who asked for a refund of their...Read more

Claim against directors for improper use of name fails

The former board chair of a nonprofit has no...

ASPCA not a “victim” of animal abuse and can’t collect for work

When a woman entered a conditional plea of...

Garden Club not liable for falling tree

The Chautauqua Bird, Tree and Garden Club,...

Tax Matters


Two groups of former medical residents and fellows have been permitted to sue the New York and...Read more

Code violations do not prevent real estate exemption

Technical violations of a town’s building or...

Photography Center not qualified for charitable exemption

A nonprofit photography center that provides...

Deduction denied for “quid pro quo” easement

The Tax Court has denied the claim of a...

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