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
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.
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
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
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
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
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
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
Governments around the world have increasingly regulated how nongovernmental organizations (NGOs) receive and use foreign funding. While these laws are enacted outside the United States,
On September 25, 2025, the White House issued a memorandum titled “Countering Domestic Terrorism and Organized Political Violence” also known as NSPM-7. The memo directs federal
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