Charity Lawyer Blog
Nonprofit Law Simplified
501(c)(6) Associations: Dangers of Member Perks
Trade and professional associations depend on member support. Offering discounts, perks, or exclusive treatment often seems like good customer service. But for organizations exempt under
What Donors Can (and Can’t) Ask For
Nonprofits often question how much control can a donor retain over their gift? The answer depends on who the donor is. Individual donors and private foundations play
Arizona Expands QCO Qualification Rules
The Arizona Legislature recently passed S.B. 1496, amending the Qualifying Charitable Organization (QCO) statute effective October 1, 2025. These changes to the QCO qualification rules are
How to Dissolve a Washington Nonprofit Corporation the Right Way
Nonprofits are formed with passion and purpose, but sometimes the best decision for the organization, and the community it serves, is to wind things down.
Joint Ventures Without Jeopardy
Sometimes a nonprofit has an asset, such as a strong brand, valuable intellectual property, or a unique program, that is brimming with untapped potential. A
Understanding the 5% Payout Rule for Private Foundations
If you’re involved with a private foundation, you’ve likely encountered the “5% payout rule.” This well-intentioned but often perplexing regulation governs charitable giving by private
The One Big Beautiful Bill: A Mixed Bag for Nonprofits and Philanthropy
On July 4, 2025, President Trump signed into law what’s been informally dubbed the “One Big Beautiful Bill”—a sweeping tax and policy package passed via
IRS Signals Churches Can Endorse Candidates During Services
In a joint filing with the plaintiffs, the IRS stated that communications from a house of worship to its congregation, made in connection with religious
New Charitable Deduction Rules
Charities got a rare dose of good news from Congress: starting in 2026, everyday taxpayers, not just the wealthiest among us, will once again be
How to Start a Non-Profit Organization
