Charity Lawyer Blog
Nonprofit Law Simplified

The Legal Tools Used Against Nonprofits Are Not New
Political scientists who study what’s often called “closing civic space” have documented a remarkably consistent set of tools used across very different regimes. Russia’s 2012 “foreign agents” law required NGOs receiving foreign funding and engaging in loosely defined “political activity” to register under that label, submit to intensive audits, and carry the designation on all public materials; Human Rights Watch has tracked similar foreign agent laws spreading to dozens of other countries since, describing them as a standard item in the authoritarian playbook. Hungary’s 2017 “Lex NGO” imposed similar transparency and registration burdens targeted at organizations critical of the government, while allowing ideologically aligned groups to operate without the same scrutiny. Egypt’s 2017 NGO law restricted foreign funding and political advocacy outright, backed by criminal penalties. Between 2014 and 2016 alone, researchers tracked more than sixty countries imposing new restrictions on civil society funding and assembly.

The New Federal Tax Credit for School Scholarships
The One Big Beautiful Bill Act created a federal tax credit for donations to K-12 scholarship organizations. The provision is codified at 26 U.S.C. §

HR 9721: What the Proposed Fiscal Sponsorship Transparency Act Means for Sponsors and Sponsored Projects
The Fiscal Sponsorship Transparency Act, a new federal bill, would impose reporting requirements on fiscal sponsors for the first time, and it has already moved

IRS Whistleblower Alert Targets Grant Misuse by Tax-Exempt Organizations
On April 17, 2026, the IRS issued a Whistleblower Alert flagging the misuse, diversion, or fraudulent use of federal funds and grants by tax-exempt organizations,

501(c)(7) Social Clubs: Formation, Nonmember Income, and the Investment Income Trap
Arizona has no shortage of golf clubs, country clubs, yacht clubs, and athletic and dining clubs organized as tax-exempt social clubs under Internal Revenue Code

Multi-State Charitable Solicitation Registration Traps for Arizona Nonprofits
Arizona is one of only a handful of states that does not require charitable organizations to register before soliciting contributions. Governor Brewer signed HB 2457

Form 990 Transparency Overhaul: What Nonprofits Need to Know
On April 23, 2026, the Treasury Department announced that the IRS intends to revise Form 990 to shed more light on how tax-exempt organizations handle

Charity Sweepstakes: The “Equal Dignity” Rule Most Nonprofits Get Wrong
Every charity considering a sweepstakes fundraiser hears the same reassurance: as long as you offer a free entry method, you’re not running an illegal lottery.

New National Guidelines Take Aim at Online Fundraising Platforms
In response to thousands of unauthorized donation pages being created by GoFundMe and other fundraising platforms, on June 24, 2026, the National Council of Nonprofits,
How to Start a Non-Profit Organization
