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Adams and Reese
Our thoughts and prayers are with those impacted by Hurricane Ian, including families, clients, friends, and colleagues. As we keep a close eye on the storm and its path, we hope...
ORBA
According to calculations performed by the University of Maryland's Do Good Institute on behalf of the Independent Sector, the estimated national value of a volunteer hour has reached $29.95...
ORBA
On the other hand, nonpartisan activities to educate the public and help citizens participate in the electoral process are permitted.
Freeman Law
For over 15 years, I have represented tax-exempt charitable entities—mega, large, medium, small, and everything in between. Through that experience, I have seen the best of times...
McLane Middleton, Professional Association
How can our 501(c)(3) nonprofit organization avoid prohibited political campaign activity when our employees are volunteering for political campaigns and running for office?
Sheppard Mullin Richter & Hampton
Ferdinand Bloch-Bauer was a wealthy sugar magnate in Vienna, Austria where his six Gustav Klimt paintings were housed. His wife, Adele Bloch-Bauer, was the subject of two of the paintings.
ORBA
While term limits for not-for-profit boards of directors are not legally mandated, many organizations consider term limits to be a best practice.
Venable LLP
Doing good doesn't get old. But marketing leaders know that effective promotion of a company's charitable giving requires a subtle combination of bedrock advertising principles with a few twists.
Pryor Cashman LLP
Pryor Cashman and pro bono client ODCEM, Inc., a not-for-profit developing sustainable projects using entrepreneurial principles, successfully completed the first operational phase...
Freeman Law
Most of the 50 states (and the District of Columbia) have a specific statutory regime for nonprofit corporations. Some states, such as Delaware, regulate nonprofit corporations...
Withers LLP
The US has a long tradition of charitable giving and the US tax law has been crafted over many years to encourage such generosity.
Ward and Smith, P.A.
In order to adapt to this new normal, nonprofit corporations are turning to their Board of Directors for leadership and direction. Yet, at a time when virtual meetings are more commonplace, directors must ensure that ...
Allen Matkins Leck Gamble Mallory & Natsis LLP
Although I have yet to encounter the situation, California provides a mechanism for a corporation formed under the General Corporation Law to become a nonprofit religious corporation.
Venable LLP
Doing good doesn't get old. But marketing leaders know that effective promotion of a company's charitable giving requires a subtle combination of bedrock advertising principles with a few twists.
Katten Muchin Rosenman LLP
As part of the "Members Who Inspire" series, the ABA Journal featured Janet Goelz Hoffman, senior counsel and pro bono counsel, and her transition to serving at Katten as a pro bono leader...
Frankfurt Kurnit Klein & Selz
As of January 1, 2023, commercial co-venturing and other types of cause marketing activities in the state of California are going to get a bit more complicated.
ORBA
In today's technologically advanced world, data rules. But simply having highly relevant information will be of little use if your board of directors, management and staff do not know what to do with it.
Venable LLP
An allegation of misconduct or illegality can have very harmful effects for an organization: it can hurt staff morale, violate an organization's mission, and, in extreme circumstances...
Freeman Law
What is a Section 509(a)(3) Supporting Organization? Can a Section 501(c)(3) organization avoid private foundation status by supporting other than a charity, such as a Section 501(c)(6) organization?
ORBA
Under the existing "incurred loss" standard, organizations recognize a credit loss only after a loss event has occurred or is probable.
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