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 for-profit company might have exactly what the nonprofit lacks: capital, commercial expertise, and market reach. Joint ventures between nonprofits and for-profits can unlock new revenue, expand audience reach, and increase […]| Charity Lawyer Blog
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 foundations. In this blog post, we’ll explore the origins, rationale, and practical considerations of the 5% payout rule. The Historical Context of the 5% Payout Rule The 5% payout rule […]| Charity Lawyer Blog
On July 4, 2025, President Trump signed into law what’s been informally dubbed the “One Big Beautiful Bill”—a sweeping tax and policy package passed via budget reconciliation. While much of the press coverage has focused on the bill’s political implications and tax cuts, the nonprofit sector is left sorting through the real-world impact. Spoiler alert: […]| Charity Lawyer Blog
In a joint filing with the plaintiffs, the IRS stated that communications from a house of worship to its congregation, made in connection with religious services and through its usual channels, do not violate the Johnson Amendment. Internal communications as “family discussions” The agency described these communications as similar to a “family discussion concerning candidates.” […]| Charity Lawyer Blog
Effective July 1, 2025, Florida will roll out a sweeping new law that could have a significant impact on charities and their fundraising operations. Senate Bill 700 doesn’t just tweak existing charitable solicitation requirements. It introduces a bold new layer of scrutiny that reflects growing political interest in restricting foreign influence in civil society. Under […]| Charity Lawyer Blog
The headlines are alarming. “Senator Demands Documents from Nonprofits Over Protests.” The letters are formal, printed on Senate letterhead, and request sweeping information, donor lists, communications, financial records, all under the implied threat of further action. But here’s what’s often missing from the story: these letters are not subpoenas, and your nonprofit has rights. Related post: IRS […]| Charity Lawyer Blog
Arizona’s tax credit programs offer a unique opportunity for nonprofits to expand their fundraising by enabling taxpayers to redirect their state taxes directly to eligible organizations.| Charity Lawyer Blog
Tucked into the so-called “Big Beautiful Bill” (BBB), Section 70424 reinstates an above-the-line charitable deduction: $1,000 for individuals, $2,000 for couples.| Charity Lawyer Blog
The IRS and courts distinguish sharply between lawful protest and illegal conduct, even if peaceful or principled.| Charity Lawyer Blog
