The following are just some of the many highlights from the 2026 Western Conference on Tax Exempt Organizations (WCTEO). As with all of our posts capturing highlights of events, my ...

Nonprofit Resources of the Week curates timely articles, tools, and commentary to help nonprofit organizations, their leaders, and their advisors stay informed about legal developments, sector ...

I have the honor of delivering the opening plenary address at this month’s Contra Costa Nonprofit Partnership Fair taking ...

Nonprofit Resources of the Week curates timely articles, tools, and commentary to help nonprofit organizations, their leaders, and their advisors stay informed about legal developments, sector trends, ...

We have previously written about prudent investment rules that apply to charities with respect to their institutional funds (including endowment funds) under the Uniform Prudent Management of ...

Editor’s Update (11/21/24): The Republican-controlled House of Representatives passed H.R. 9495 this morning 219-184 mostly along party lines. The bill now moves to the Senate for its consideration.

Nonprofits should be at the forefront of encompassing diversity, equity, and inclusion (“DEI”) into their governance and operations. While discussions regarding DEI are increasingly prevalent in the ...

A nonprofit corporation is required to have a board of directors. States can vary among respective requirements of a board of directors but the general idea is the same: there must be a board of ...

Nonprofit corporations may decide to merge for many reasons, including to better advance a common purpose or to expand the range of services offered to common beneficiaries. Generally, in a simple ...

Increasingly, for-profit corporations are expanding their goals beyond profit-maximization and pursuing social or charitable goals. For owners of some of these corporations whose sole focus becomes a ...

The Rebuttable Presumption of Reasonableness procedures, described in Treasury Regulation Section 53.4958-6(a), were promulgated to help charities avoid overpaying certain individuals and entities ...

Many well-intended individuals who want to work on addressing public, social, and environmental needs think about starting a charitable nonprofit. Founding and leading a nonprofit may be viewed as a ...