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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.


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Question of the Week

Week
February 10-17, 2026
I know that charities may engage in lobbying.  Indeed, lobbying is often critical for our work. The Internal Revenue Service's "Project Grant Rule" that allows a private foundation to fund the non-lobbying portion of a public charity’s project without being deemed to have funded the lobbying amount is expressed entirely in dollars, not time. If 75% of our executive director's time is spent on "lobbying,” but she is entirely unpaid, is there no "taxable expenditure" that a private foundation needs to worry about? Am I right that it would only raise a tax question if 75% of her… read more

Ready Reference

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September 16, 2025
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Donors of gifts of art to charities have been able to claim a charitable contribution deduction...

Employment Law

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January 27, 2026

One would expect that the answer to this question would be clear by now.  But, at least in...

May Jewish Temple fire teacher for blog post?

May a teacher at a Jewish Reform Temple be…

Ministerial Exception does not prevent wage and hour claim

The “ministerial exception” recognized by the…

Nonprofit conference center is exempt as religious employer

A nonprofit conference center operated by a…

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special_offer_tag.jpgMergers, Acquisitions and Dissolutions

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With serious cutbacks in federal funding, increased competition for the limited private resources available, and efforts to abolish the very essence of the work of others, many nonprofits are now concerned about their ability to survive. Now more than ever, considering whether and how to merge, affiliate or dissolve is critical.

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Lead Stories Search Articles

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February 10, 2026
The Third Circuit Court of Appeals has affirmed a District Court decision holding that the… Read more
Court Interprets Church Bylaw To Confirm Election of Pastor

A trial court in Manhattan has been called…

Court Denies Intervention In Johnson Amendment Case

The federal District Court in Texas hearing…

Trump Litigation Watch

Trump Litigation Watch will provide brief summaries of arguments and outcomes on decided cases in the current torrent of litigation against the actions of the Trump administration. It will primarily cover cases brought by or on behalf of nonprofit organizations or significantly affecting the constituencies they serve.

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February 10, 2026

The federal District Court in the District of Columbia (Tanya S. Chutkan) has preliminarily enjoined...

MN Court restrains refugee deportation

The federal District Court in Minnesota (John…

MN Court says ICE has violated 96 court orders

The federal District Court of Minnesota (…

DC Court enjoins revocation of security clearance

The federal District Court in the District of…

Lessons from Litigation

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February 10, 2026

A Bankruptcy Court in Colorado has refused to confirm a Plan of Reorganization in Bankruptcy when...

Who owns the hose on volunteer fire engine?

When the Board of Supervisors of Tobyhanna…

Court affirms conviction for fraud on Facebook

The Sixth Circuit Court of Appeals has…

Tax Matters

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February 3, 2026

What definition of tax-exempt status applies to determine whether property is exempt from real...

Court denies charitable deduction for $188,000 of apparel

A taxpayer who donated “high end cycling EQ…

IRS opens group exemption applications

The Internal Revenue Service has recently…

Mileage rate for charitable deduction still 14 cents

The IRS has issued its annual notice of…

2026 Webinars

Top Ten Critical Policies for Nonprofits
February 11, 2026
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