Nonprofit Law Blog

With increased government, grantmaker, and media scrutiny of fiscal sponsorship, I find it interesting to read about ‘fiscally sponsored entities.’ From a legal perspective, an entity has separate legal existence from its individual members or owners. Typical entities associated with nonprofits are nonprofit or nonstock corporations and limited liability companies. U...

Nonprofit Resources of the Week curates timely articles, tools, and commentary to help nonprofit organizations, their leaders, and their advisors stay informed about legal developments, sector trends, and emerging issues affecting the nonprofit and philanthro...

The Southern Poverty Law Center (SPLC) is a nonprofit 501(c)(3) organization headquartered in Montgomery, Alabama well-known for its efforts in advancing civil rights and racial justice, particularly in the South. Over the past several decades, the SPLC was particularly known for monitoring the Klu Klux Klan (KKK) and other extremist hate groups, including through the use of ...

Nonprofit Resources of the Week curates timely articles, tools, and commentary to help nonprofit organizations, their leaders, and their advisors stay informed about legal developments, sector trends, and emerging issues affecting the nonprofit and philanthro...

A qualified charitable distribution (aka QCD or The IRA Charitable Rollover ) exempts from taxable income any funds transferred (“rolled over”) from an Individual Retirement Account (IRA) to a charitable organization.

The following limitations ap...