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From time to time, we report on the findings of surveys in the nonprofit sector including those related to financial issues. It’s important to stray,…
Since the middle of 2016, we’ve reported on the fate of federal labor-law regulations championed by the Obama Administration that were designed to giv…
By the summer of 2021, if you’ll recall, the COVID-19 vaccines were widely available and we were more than ready for a return to normal. But as the ho…
“Why haven’t claims about the ‘theft, looting, and forced sale of hundreds of thousands of artworks’ long ago been barred by a statute of limitations…
Recently, in The Delicate Dance of the Nonprofit Board and Staff (February 25, 2022), we posed the question: Why do some nonprofits that appear to the…
“Finding funders has never been easy work,” writes The Nonprofit Quarterly’s Martin Levine in How Nonprofits Consider Donations Differently as Donor C…
The “eds and meds” is a popular shorthand phrase for two types of powerhouse community institutions: higher education and medical centers. They are ge…
In the earliest days of the pandemic, a few dozen major foundations “collectively agreed to loosen grantmaking restrictions to enable their nonprofit…
The nation’s charitable organizations have long enjoyed broad support from the general public and federal legislators. From time to time – of course…
The rules about permitted lobbying activities for 501(c)(3)s don’t apply across the board to all 501(c)(3)s. They are meant for public charities: orga…
“Think you know everything about charitable nonprofits? Think again!” That’s the teaser on the home page of the new micro site of the National Counci…
A recent ruling from the United States Tax Court reminds us that, notwithstanding crises and emergencies or some loosening of policies and procedures…
At the beginning of May 2021, behind its facade as one of San Diego’s most prominent and powerful social-services agencies, Volunteers of America Sout…
As part of our series on some of the dicier aspects of the political campaign intervention ban in section 501(c)(3), we’ve used Revenue Ruling 2007-41…
It’s no longer unusual to hear ideas tossed around about “unusual businesses that are run as nonprofits. In some cases, the nonprofits solve unique pr…
From time to time, we engage in random policy wonkery, recommending to readers provocative tidbits from policy experts, observers, and other thought l…
Nonprofit hospitals straddle two worlds: philanthropy and health care. They are key players in both sectors, and are in the crosshairs of government r…
The Federal Trade Commission and the National Association of State Charities Officials have just announced they are holding a free conference later th…
There is no shortage of lawsuits involving religious organizations: congregations fighting among themselves, with other religious groups, or with outs…
What are the biggest challenges for the philanthropic sector? Almost anyone’s response will include finding the money to carry out the organizational…
In early June, “[t]wo key U.S. senators introduced legislation … designed to spur faster payouts from donor-advised funds and foundations, giving new…
The relationship between a local government and area nonprofits is often complex. There is a continual push-and-pull between control and autonomy; it…
Brilliant French philosopher Auguste Comte (1798-1857) is credited with naming and systematizing the discipline of sociology (“sociologie”) as well as…
A few months ago, we explained that in the past decade or so, the nonprofit world has moved away from a pervasive allegiance to the entirely misguided…
“Deaccessioning” – that is, selling off artwork for any purpose other than to acquire more artwork – is the “cardinal sin” of the museum world. Before…
We reported recently that the U.S. Congress will hold hearings soon on the proliferation of tax-exempt private museums. Now, another group of nonprofi…
[Important Updates: See Below] After the first waves of generous federal COVID-19 relief last spring, there was a long and frantic wait in the nonpro…
The Nonprofit Quarterly’s Ruth McCambridge aptly sums up the most recent, high-profile, “donor wants money back” story: This is an ironic story about…
More than occasionally, our posts veer off the usual path for a nonprofit law blog; that is, federal tax-exemption law. These side trips, though, are…
“If you had to identify, in one word, the reason why the human race has not achieved, and never will achieve, its full potential, that word would be ‘…
In Nonprofit Volunteer-Mileage Rate Parity – Again (May 8, 2023), we wrote about the “national shortage of volunteers for nonprofit organizations and…
Admit it. You’ve done it. You’re in the conference room at your nonprofit’s board meeting. The corporate secretary presents the minutes of the last mi…
In December 2017, Congress rushed through extensive tax law changes including a sprinkling of provisions directly affecting nonprofit organizations. M…
The U.S. Department of Education (DOE) has just heralded the latest pieces in place to fix the well-intentioned but long-troubled federal Public Servi…
The new CEO of the California Association of Nonprofits, Geoff Green, has issued an urgent call to action. “As we begin the new year, all eyes are on…
Well before the pandemic crashed into our national consciousness, there were murmurs and quiet discussions about the adequacy of the annual 5% (minimu…
“Keep your eye on the ball” is apt advice for “the boys of summer” as they begin the next several weeks under a blistering summer sun and the new MLB…
San Diegans woke up this past Monday morning to a disconcerting story on Petco Park’s food-and-drink concessions operation. No, it wasn’t about the ex…
The pandemic has unevenly affected the nonprofit sector. Some organizations – food banks and health agencies, for instance – were allowed to remain o…
The pandemic has “inspired us to be more agile, to pivot and approach issues more innovatively, and challenged us to look at our work differently goin…
“Covid-19 is poised to become an extinction-level event for America’s nonprofits.” That was the alarm sounded from many quarters beginning in the earl…
All around the United States, in recent years, small liberal arts college are facing tough choices resulting from increasing costs but declining enrol…
We have a long-running series here on the FPLG blog called Charities in the Courtroom. One of our aims is pushing back against the widespread misconce…
Across the United States, the need for philanthropic help is broad and deep. Sadly, though, funding for 501(c)(3)s serving those needs has been – and…
FPLG COVID-19 RESPONSE TEAM The COVID-19 crisis marks a new and frightening era for our nation and the world. Everything has been turned upside down;…
Volunteers. For many nonprofits, they are key to the success of the organizational mission. They provide valuable assistance and are vital links to th…
Nonprofit charities get lots of perks: tax savings, deductible contributions, and preferred postal rates, to name just some. This preferential status…
Will 2022 be the year that philanthropy finally has a serious conversation about charitable naming rights? Outrageous bidding wars among the uber rich…
A corporation is a useful way to start a new business, because as soon as you file the business’ Articles of Incorporation, the new business entity im…
In Nonprofits: What’s in the New Tax Law, we reported on the items of interest to nonprofits that had made their way into the final version of H.R.1,…