Charity Lawyer Blog
Nonprofit Law Simplified
Who Is Responsible for Unpaid Payroll Taxes in a Nonprofit?
Payroll taxes are not optional. Yet many nonprofits, especially small or cash-strapped ones, fall behind. When that happens, the IRS has powerful tools to collect
Social Entrepreneurship vs. Running a Nonprofit: What’s the Difference?
The lines between business and charity are blurrier than ever. Terms like “social enterprise” and “social entrepreneurship” are often used alongside “nonprofit,” sometimes interchangeably. But
Working Board vs. Governing Board
Every nonprofit has a board, but not every board operates in the same manner. Some are intensely hands-on, while others focus on high-level oversight and
501(c)(6) Associations: Dangers of Member Perks
Trade and professional associations depend on member support. Offering discounts, perks, or exclusive treatment often seems like good customer service. But for organizations exempt under
What Donors Can (and Can’t) Ask For
Nonprofits often question how much control can a donor retain over their gift? The answer depends on who the donor is. Individual donors and private foundations play
Arizona Expands QCO Qualification Rules
The Arizona Legislature recently passed S.B. 1496, amending the Qualifying Charitable Organization (QCO) statute effective October 1, 2025. These changes to the QCO qualification rules are
How to Dissolve a Washington Nonprofit Corporation the Right Way
Nonprofits are formed with passion and purpose, but sometimes the best decision for the organization, and the community it serves, is to wind things down.
Joint Ventures Without Jeopardy
Sometimes a nonprofit has an asset, such as a strong brand, valuable intellectual property, or a unique program, that is brimming with untapped potential. A
Understanding the 5% Payout Rule for Private Foundations
If you’re involved with a private foundation, you’ve likely encountered the “5% payout rule.” This well-intentioned but often perplexing regulation governs charitable giving by private
How to Start a Non-Profit Organization
