The One Big Beautiful Bill Act made significant changes to the charitable deduction rules, and most of them took effect this year, just in time to reshape
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
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 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. §
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,
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
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
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
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
Over the years, we have found the public support test to be one of the least understood topics by nonprofits, especially smaller organizations. But, it
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