Disqualified persons and foundation managers can be personally liable for excise taxes for certain transactions even where it is clear that the foundation has suffered no loss

Ready Reference

Does whistleblower policy protect whistleblower?

Employment Law

Taxpayer-completed receipt does not justify deduction

Tax Matters

Social Club May Eject Member Without Hearing or Opportunity to be Heard

North Carolina court says state Nonprofit Corporation Law requires only good faith process, not a hearing

Lead Stories

IRS kills Schedule B except for public charities

Tax Matters

Court refuses to exempt another 202 housing project

Tax Matters

When is a grant more than a grant?

Lessons from Litigation

Court approves cy pres of trust to conversion foundation

Lessons from Litigation

NY Attorney General Sues Accountants For Fraud in Charitable Solicitation

State claims auditors willfully overlooked fraud and failures of internal controls at charity

Lead Stories

The Charges Against the Trump Foundation

NY AG says Foundation has operated in persistent violation of state and federal laws governing charities

Ready Reference

Association for Honest Attorneys loses exemption

Tax Matters

Congress prohibits IRS from defining (c)(4) limits

Tax Matters

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July Webinar

Is This Gift Charitable, and Deductible?
Wednesday, July 8, 2026
1:30-3:00 PM ET

We all know what a charitable gift is — or at least we think we do. But the rules on giving and deducting are actually pretty complicated. This webinar will provide a comprehensive review of the many rules and special situations that affect charitable giving and the deductibility of donor gifts. It will particularly emphasize the changes in the law as a result of the One Big Beautiful Bill Act passed in July 2025.

What is a “gift”? What is a “charitable” gift? To whom may a charitable gift be deductible? How much is deductible? What may the donor receive in return? How does the recipient have to use the gift? When is a charitable gift actually completed? How is it valued? What type of substantiation has to be obtained? What type of paperwork has to be filed, and by whom? What are the limits on deductibility? How do these rules apply to special situations?

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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?

June 16, 2026

Pennsylvania recently passed a first-in-the-nation bill to provide that the estates of individuals who died without a will and without relatives who would inherit under the estate intestate law should be given to an endowed fund at a local community foundation rather than to the state. (See Ready Reference Page: “PA Law Gives Estates of Decedents With No Will and No Family to Community Foundations”) Now that the law is in effective, some of the community foundations who don’t want to administer separate funds for each estate may be considering names for a single Fund to cover all such bequests, which can be used for general charitable purposes. Here are some suggestions for their consideration:

You Can’t Take It With You Fund
We’re Better Than the Government Fund
Second Chance Fund
They Never Listened Fund
They Told You to Get It Done Fund
They Never Got Around to It Fund
Maybe Next Time Fund
Just Because You Had No Family to Disinherit Fund
Expectant Immortals Fund
The Immortality Fund
Involuntary Donor Fund
The Fund of the Unwilling

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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