Articles

Fiscal sponsorship is a time-honored method to spawn new charitable activity when the people with the vision and the energy to do the work do not have recognition of federal tax-exempt status.

It can function smoothly as an incubator of important new projects. Or it can function badly as a serious trap for the unwary.

This webinar will define fiscal sponsorship and discuss the most common types of sponsorship arrangements. It will discuss the advantages and disadvantages of each type and the special considerations for funders, sponsors, and the sponsored. It will review specific critical provisions of sponsorship agreements, particularly termination and exit issues.

Learn more and register

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.

Learn more

New Subscribers can have full access to the entire website and all editions for 3 months for only $17.95.

Subscribe Today

Here's what our readers say about Nonprofit Issues:
Thanks again for your excellent and helpful website - it's a wonderful resource for the non-profit community! --Stephanie H.

Thank you for your informative and keen advice on nonprofit matters. I believe it's a unique and concise place to get answers to this often wispy area called nonprofit. --Richard T.

SAY THAT AGAIN?

May 30, 2025

The loan agreement says: “All contractual rates of interest chargeable on the outstanding Term Loans shall continue to accrue and be paid even after default, maturity, acceleration, judgment, bankruptcy, insolvency proceedings of any kind or the happening of any event or occurrence similar or dissimilar.”

A former banker friend says that “any event or occurrence similar or dissimilar” is some lawyer “fancy talk” for “the kitchen sink!”

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.
Download the full report free

YOUR ONE-STOP PLACE FOR NONPROFIT LAW YOU NEED TO KNOW

Articles

Browse by Issue Date

First Circuit affirms injunction against birthright citizenship challenge

IL Court enjoins deployment of Guard in Chicago

Court Further Confuses Status of 501(c)(4) Rules

Tax Court calculates excess benefit tax on state senator

Nonprofit Seeks Damages for Misuse Of Donor Lists and Other Trade Secrets

NH Court enjoins state anti-DEI laws

RI Court orders funding of SNAP benefits

More than half 990 filers report assets less than $1 million

No right to jury trial on penalty in Tax Court

MA Court holds foreign student deportation policy unconstitutional

CA Court temporarily restrains governmental layoffs

Nonprofits can’t sue based on their “aesthetic” injury

MA Court holds actions against Harvard are illegal

Congregants of church lack standing to sue on its behalf

MD Court enjoins suspension of LGBTQI+ grants

Homemade substantiation fails to justify charitable deduction

MD Court says DOE letter, DEI Order unconstitutional

Non-religious Nonprofit May Seek Protection Under Religious Freedom Restoration Act

Childcare center owned and operated by for-profit LLCs is exempt

Penn State “Gag Order” Bylaw Is Not Invalid On Its Face