Nonprofit Issues

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You can discuss your personal nonprofit legal questions directly with editor Don Kramer. We can schedule a phone call at a mutually agreeable time, usually within two business days of your request.

Question of the Week

February 11-18, 2025

May nonprofit with revenue over $50,000 file 990-N postcard return?

We have two subsidiaries (chapters) whose revenue this year will be over $50,000 for the first time. As gross receipts must “normally” be over $50,000 before a Form 990-EZ or full Form 990 is required, should each subsidiary still file the 990-N with this year’s revenue over $50,000? Can they still say that their gross receipts are normally $50,000 or less if their three-year average is under $50,000? Answer

Ready Reference

NEW

Private Operating Foundations Are Hybrids

Most charities exempt under Section 501(c)(3) of the Tax Code are classified either as publicly...Read more

Governance—A Tale of Good Intentions

PA Updates Nonprofit Corporation Law

What’s the deal with Damar Hamlin’s charity?

Employment Law

NEW

January 28, 2025

Employee may pursue bias claim on color, not...

An African American man “with dark skin” has been permitted to continue a suit against his...Read more

No bias against man passed over for job he didn’t apply for

A man who applied for a job as a research...

Whistleblower law protects disclosure to wrongdoers

An appellate court in Oregon has reversed a...

How much of fundraiser’s compensation is “wages”?

How much of the compensation paid to a...

Ask Don Kramer your nonprofit legal questions

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You will get Don's general reactions based on more than 45 years of experience with nonprofits.

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February Webinar Sale - 50% Off

Lobbying and Electioneering for Nonprofits

Want to know what nonprofits can do to affect public policy?

The elections in November will shape the future of our country. Nonprofits and their stakeholders have an interest in the outcome.

Most webinars on lobbying and electioneering for nonprofits concentrate on what charities may not do. This webinar will concentrate on what charities and other nonprofits can do in elections and policy development throughout the year.

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Offer expires February 28th. New subscribers can also start a FREE three-month trial subscription (an additional $17.95 value).

Lead Stories

NEW

February 11, 2025

Directors of Nonprofit Corporation Have No Fiduciary Duty to Members

A director of a nonprofit corporation has a fiduciary duty to the corporation but only to the... Read more

Animals Lose Again, Denied Standing to Sue for Rights

In the latest battle in the continuing fight...

Nonprofit HOA May Use Subchapter V To File Small Business Bankruptcy Plan

The 11th Circuit Court of Appeals has held...

Boy Scouts May Sell Camp Held in 80-Year-Old Trust

In 1944, George G. Averill conveyed 330 acres...

Lessons from Litigation

NEW

February 11, 2025

501(c)(4) may be criminally tried in absentia

A 501(c)(4) social welfare organization formed to deal with funds raised in an online campaign...Read more

Nonprofit entity not victim of identify theft

A nonprofit organization offering services to...

Nonprofit entitled to in-house attorney’s fees in state case

A nonprofit organization awarded attorneys’...

Court affirms jury verdict upholding foundation founder’s will

An appellate court in Maryland has affirmed a...

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Tax Matters

NEW

February 4, 2025

Conservation easement deduction cut 85%

The Internal Revenue Service has lost on most of its arguments seeking to deny a charitable...Read more

Tax Court denies deduction for facade easement

The Tax Court has denied a $23 million...

Taxpayer denied charitable deduction for inadequate substantiation

A for-profit business that forgave a loan to...

Religious retreat denied real estate tax exemption

A religious retreat house in Michigan has...

February 2025 Webinar

Top Legal Issues for Small Volunteer Organizations
Wednesday, February 12, 2025
1:30-3:00 PM ET

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March Webinar

Charitable Giving: Enhancing Relationships and Ensuring Compliance

Wednesday, March 12, 2025
1:30-3:00 PM ET

Building strong donor relationships goes beyond securing a gift—it requires thoughtful stewardship, clear communication, and strict adherence to legal requirements. Are you confident that your organization’s practices not only strengthen donor trust but also keep you in compliance?

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Nonprofit bylaw review

Don Kramer will review and comment on your own current or proposed bylaws

Do your Bylaws reflect the way you actually operate? Do they protect the interests of those who should be protected? Do they spell out clearly how to deal with governance issues? Or do they create uncertainty for those who have to implement them?

Most nonprofits don't spend a lot of time looking at their Bylaws until there is a question or a dispute. That's when you need bylaws that are clear and unambiguous, so your questions on how to proceed are already answered. That's when bad bylaws can lead to unnecessary controversies or even costly litigation. Nonprofit Issues editor Don Kramer will review your current or proposed Bylaws to see if they work for you.

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SAY THAT AGAIN?

October 29, 2024

Marketers love to make their prospects feel special. But they sometimes don’t seem to want you to think about what they say to do it.

I received two items recently that made me wonder what they were thinking.

I got a package of discount coupons in the mail that touted a “specially curated” set of offers. I thought they might have my personal interests at heart until I saw it was addressed to “Resident.”

I also got a text message saying that “Kellyanne Conway wants YOU and only YOU to know what the latest polling shows” about the Presidential election. I could click the link to read the “exclusive” memo.

And I will be the only one to know? Really? Do they really think the recipients are that stupid?

See our "Say That Again" collection

Special Report Available

Increasing Gender Diversity on the Boards of Nonprofit Eds and Meds: Why and How to Do It

This report provides a rare inside view on barriers women face to selection and success that are particular to nonprofit organizations and makes specific recommendations on how to improve the gender ratio.
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