Charity Lawyer Blog
Nonprofit Law Simplified

The SPONSOR Act Would Put Fiscal Sponsors in the Crosshairs
The headlines are doing what headlines do best: making an already anxious nonprofit sector even more anxious. This time, the focus is on S. 3942,

Form 8976 for 501(c)(4) Organizations Must Now Be Filed Through Pay.gov
Learn about the changes to Form 8976 for 501(c)(4) organizations and how to file electronically on Pay.gov.

Take Action Now: New Federal Grant Certifications Create Real Risk for Nonprofits
Deadline to Comment: March 30, 2026 If your organization applies for or receives federal funding, even occasionally, you should be paying close attention to a

Indemnification for Nonprofits: Mandatory or Permissive, and Should Advancement of Expenses Be Required?
Indemnification provisions are often treated as standard nonprofit boilerplate. They go into the bylaws, sometimes into the articles, and then everyone moves on. But these

When a Fundraising Platform Fails: What the Flipcause Bankruptcy Should Teach Nonprofits
As a lawyer who works with charities and nonprofit boards, I spend much of my time talking about risk. Most leaders think about risk in

The Voldemort Protocol Problem
Anonymity in philanthropy is not unusual. Many donors prefer privacy. Sometimes it is humility. Sometimes it is security. Sometimes it is simply temperament. But sometimes

The Pledge Is Not the Gift: What Foundation Boards Should Learn from Harvard and MIT
Foundation boards like to celebrate large pledges. They validate strategy. They signal momentum. They make annual reports look good. But the Jeffrey Epstein university scandals,

When Funding Disappears or the Model Breaks: Converting to 501(c)(3) status
Recent nonprofit news highlights a trend that many lawyers are seeing more frequently in practice. Programs lose government funding. Mission-driven for-profit ventures struggle to sustain

When the IRS Is No Longer Just a Form 990 Issue: What Nonprofit Leaders Need to Know About Criminal Tax Risk
For many years, nonprofit leaders have thought about the IRS as a civil regulator. The worst-case scenario was an audit, penalties, or in extreme cases,
How to Start a Non-Profit Organization
