Charity Lawyer Blog
Nonprofit Law Simplified
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,
The Johnson Amendment Survived Another Challenge, Here’s Where Things Stand
Nonprofits operating under I.R.C. 501(c)(3) are obligated to comply with several rules as a condition of tax exemption. One such rule, known as the Johnson
Who Doesn’t Have to File Form 990? A Refresher on the Exceptions
Ask most people who work with nonprofits what Form 990 is, and you’ll get some version of the same answer: it’s the annual price of
Arizona Form 5000: Easy to Print, Dangerous to Misuse
Every once in a while, a nonprofit will call and ask for its “Arizona sales tax exemption certificate.” Usually, the story goes something like this:
Using Single-Member LLCs in Nonprofit Structures
Nonprofit organizations are often looking for ways to protect assets, isolate risk, and manage distinct projects without creating unnecessary administrative burdens. One structure that can
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.
How to Start a Non-Profit Organization
