Charity Lawyer Blog
Nonprofit Law Simplified
The IRS Finally Has a Form for That: Introducing Form 15644 for Group Exemptions
If your organization holds a group exemption, the IRS has something new for you: Form 15644, Supplemental Group Ruling Information. Released in April 2026, this
Misuse of Charitable Assets: Regulators Are Watching
Charitable assets are not private assets. They are held for charitable purposes, subject to fiduciary duties, donor restrictions, state charitable trust laws, and public accountability.
What Should Your Board Vote On? Drawing the Line Between Governance and Management
If you have spent any time around nonprofit board tables, you have seen this scene play out. The board is forty minutes into a debate
Understanding the Public Support Test
Over the years, we have found the public support test to be one of the least understood topics by nonprofits, especially smaller organizations. But, it
IRS Expands Business Tax Account Access to Tax-Exempt Organizations
The IRS announced today that it is expanding access to its Business Tax Account online platform to a broader group of entities, including tax-exempt organizations, partnerships, and governmental
NASCO’s Recent Signals: What Nonprofit Leaders Should Be Paying Attention To
If you want to know what nonprofit regulators are worried about, it helps to look at what they are choosing to highlight publicly. The National
The Return of the IRS Group Exemption: What Nonprofits Need to Know
After a wait of nearly six years, the IRS is once again accepting group exemption applications. For nonprofit organizations that manage multiple subordinate entities, this
Proposed Phoenix Homeless Feeding Ordinance
What Nonprofit Leaders Need to Know Before the May 6 Vote On May 6, 2026, the Phoenix City Council is expected to vote on a
Why Unauthorized Donation Pages Are a Real Problem for Nonprofits
This month, 23 state Attorneys General and Secretaries of State sent a letter to GoFundMe expressing grave concerns about the platform’s creation of donation webpages
How to Start a Non-Profit Organization
