CharityLawyer Blog
Nonprofit Law Simplified

Why Nonprofits Need to Show Their Work
When an auditor, a court, or an enforcement agency asks whether your board was paying attention, the answer they care about is the one you

The OMB Grant Rule Is Paused Until December 11
One of the questions we hear most often from nonprofits that receive federal funds right now is whether OMB’s proposed rewrite of the grant rules

Enforcing Donor Intent
Donors often ask what happens if a charity takes a restricted gift and then uses it for something else. The charity is bound by the restriction, but the harder question is who can make it comply. In most states that has traditionally been the attorney general, not the donor. Whether a donor can sue depends on the state, and neither Arizona nor Washington has a statute that says so directly. This post covers what donors and charities can rely on in our two states.

Is the IRS Targeting Specific Nonprofits?
We wrote recently about the historical pattern of governments using tax audits, funding cuts, and stigmatizing labels against nonprofits they disfavor. That post was framed

When a Nonprofit Volunteer Is Really an Employee
One of the questions we hear most often from small nonprofits goes something like this, “our office manager has volunteered four days a week for

Group Exemption Guidance: What Central Organizations Must Do Before January 22, 2027
Back in April, we wrote about the IRS lifting its six-year moratorium on new group exemption applications. That post covered the basics. Revenue Procedure 2026-8 has now been finalized, and

Lobbying Rules for Public Charities and Private Foundations
We get some version of this question from almost every foundation and nonprofit board we work with, “[C]an we weigh in on a bill moving

New Charitable Deduction Rules Took Effect in 2026
This is the first year-end giving season under the charitable deduction changes in the One Big Beautiful Bill Act, and the questions we are getting

IRS Proposes to Close the Race-Based Scholarship Safe Harbor for Private Schools
On September 4, 2026, the IRS published a proposed regulation, REG-119986-25, that would tighten the racial nondiscrimination requirement private schools have operated under for over
How to Start a Non-Profit Organization
