United States: Corporate/Commercial Law

The “One Big Beautiful Bill Act” (OBBBA) made several changes to the federal income tax rules for charitable giving that apply beginning with the 2026 tax year. The new framework keeps the basic structure of the federal charitable deduction rules...

The False Claims Act (FCA) is the single-most powerful tool for rooting out fraud against the US government, and any nonprofit that receives federal funds should ensure compliance is integrated...

As artificial intelligence reshapes the operational and financial landscape of virtually every sector, nonprofit organizations are no exception. From AI-powered donor outreach platforms to automated grant management...

This is the second of a new series of Cohen & Gresser client advisories on how to raise money in the U.S. capital markets. In the first advisory, we noted that private capital raising has dwarfed public capital raising in the U.S. over the past few decades.

The Federal Trade Commission (FTC) recently released its Strategic Plan for Fiscal Years 2026–2030, setting out the agency's enforcement priorities and operational objectives for the next five years...

In our previous post, we discussed the reverse merger as a viable pathway for struggling microcap operating listed public companies and private companies seeking to become public.

The SEC and the CFTC jointly announced that they entered into a Memorandum of Understanding “to guide coordination and collaboration between the two agencies to support lawful innovation, uphold market integrity, and ensure investor and customer protection.” As managers well know, the two agencies’ overlapping jurisdiction has at times led to duplicative and often conflicting regulatory schemes, as well as enforcement investigations and resolutions covering essentially identical conduct.

The International Traffic in Arms Regulations (ITAR) set the rules for how defense-related items, services, and technical information are made, shared, and transferred. This includes not only exports and imports, but also what happens inside a company’s day-to-day operations. In today’s environment, ITAR risk often comes less from shipping hardware across borders and more from how technical data is accessed and shared—through cloud storage, remote engineering work, virtual meetings, facility tours, and routine interactions with foreign nationals.

The U.S. Department of the Treasury’s Office of Foreign Assets Control — better known as OFAC — is the agency that enforces U.S. economic and trade sanctions. In plain terms, OFAC enforcement is how the government investigates suspected sanctions violations and decides what happens next.

This is the second of a new series of Cohen & Gresser client advisories on how to raise money in the U.S. capital markets. In the first advisory, we noted that private capital raising has dwarfed public capital raising in the U.S. over the past few decades.

The proposed order would increase the thresholds for permitting registered investment advisers to charge performance-based fees to a minimum net worth of $2.7 million...

On March 31, 2026, the Treasury Department's Office of Foreign Assets Control ("OFAC") issued new guidance ("Guidance") on "Sham Transactions and Sanctions Evasion."