
UBIT Exceptions: Trade Show and Convention Activity
Exempt organizations are subject to a tax on trade and business regularly carried on that is not substantially related to furthering the organization’s exempt purposes.

Exempt organizations are subject to a tax on trade and business regularly carried on that is not substantially related to furthering the organization’s exempt purposes.

Nonprofits run more effectively with a well-functioning Board of Directors and clearly defined officer roles. Yet there a can be confusion between the two positions,

Election seasons provide unique opportunities for 501(c)(3) organizations to engage with public policy issues and influence civic dialogue. During this period, candidates are more receptive

Trademark laws are designed to prevent consumer confusion and protect the rights of businesses. Among the various facets of trademark law, the dilution doctrine plays

Tax-exempt organizations not prohibited from engaging in political campaign activities have the option of conducting such activity through a distinct, segregated fund within their organization.

California’s AB 488 created a first-of-its-kind regulatory framework aimed at the online giving ecosystem, not just traditional commercial fundraisers. The statute and implementing regulations reach

The Fair Labor Standards Act (FLSA) requires employers to pay employees a minimum wage and overtime compensation of at least one and a half times

The Johnson Amendment prohibits 501(c)(3) organizations from participating or intervening in a political campaign on behalf of (or in opposition to) any candidate for public

One of the first choices founders must make when forming a nonprofit is picking a corporate structure. There is no one-size-fits-all approach. Rather, the appropriate

Program-related investments (PRIs) are powerful financial tools available to private foundations and public charities, allowing them to further their charitable purposes while simultaneously achieving financial
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