Legal Updates for Nonprofits

What Constitutes a Quid Pro Quo or Token Gift for Charitable Contributions?

There's no need to tell donors to subtract out the value of return gifts to them that were merely token, "insubstantial" items--but how much is that?

New Rules for Charitable Contribution Deductions Under the CARES Act

Learn about the new $300 universal nonitemized “above the line” charitable deduction authorized in the wake of the COVID-19 crisis.

Adjusting Nonprofit Fundraising Practices During COVID-19 Pandemic

Since the start of the COVID-19 or coronavirus pandemic in early 2020, nonprofit organizations have had to rethink not only their usual in-person methods of fundraising, but direct attention toward the effectiveness and messaging of online, virtual fundraising.

New IRS Rules Require Electronic Filing of Form 1023

January 31, 2020. The IRS has revised Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, to require electronic filing. The Form 1023 instructions in the books How to Form a Nonprofit Corporation (14th edition) and How to Form a Nonprofit Corporation in California (18th edition) are not affected by these changes.

IRS Releases New Form 1023

January 19, 2018. Application for Recognition of Exemption Under Section 501(c)(3)

IRS Revises Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3)

January 19, 2018. The IRS has made changes to Form 1023-EZ application.

The Tax Cuts and Jobs Act: Key Changes for Nonprofits

January 1, 2018. Here are some of the most important changes for nonprofits under the new tax law.

What Constitutes a Quid Pro Quo or Token Gift for Charitable Contributions?

There's no need to tell donors to subtract out the value of return gifts to them that were merely token, "insubstantial" items--but how much is that?