Generated by All in One SEO v4.9.7.2, this is an llms.txt file, used by LLMs to index the site. # Adler & Colvin Specializing in the Law of Nonprofit Organizations ## Sitemaps - [XML Sitemap](https://www.adlercolvin.com/sitemap.xml): Contains all public & indexable URLs for this website. ## Blog Posts - [Blog](https://www.adlercolvin.com/blog/) - [Congratulations to David Levitt, Recipient of 2026 Outstanding Attorney Award](https://www.adlercolvin.com/blog/2026/06/19/congratulations-to-david-levitt-recipient-of-2026-outstanding-attorney-award/) - We are pleased to announce that David Levitt, Principal at Adler & Colvin, has received the 2026 Outstanding Attorney Award from the Nonprofit Organizations Committee of the American Bar Association's Business Law Section, which honors distinguished service as outside counsel to nonprofit organizations. David's practice covers a wide range of nonprofit and tax-exempt law, with - [New Activities for Your 501(c)(3): Eight Things to Keep in Mind](https://www.adlercolvin.com/blog/2026/02/13/new-activities-for-your-501c3-eight-things-to-keep-in-mind/) - New Activities for Your 501(c)(3): Eight Things to Keep in Mind When your organization applied to the IRS for tax-exempt status as an organization described in Section 501(c)(3) of the Internal Revenue Code, you described the activities you expected to carry out, often before they even began. However, it often happens that after receiving your - [Group Exemptions Are Back: 8 Things to Know](https://www.adlercolvin.com/blog/2026/01/28/group-exemptions-are-back-8-things-to-know/) - A group exemption letter allows a central organization exempt under IRC 501(c) to extend its tax-exempt status to subordinate organizations under one IRS ruling. This is a common structure for national parent organizations or faith-based organizations with local chapters and affiliates. The IRS stopped accepting new applications for group exemption letters in 2020 pending development - [Congratulations to Rob Wexler, Recipient of 2025 Vanguard Award for Distinguished Lifetime Achievement in the Nonprofit Sector](https://www.adlercolvin.com/blog/2025/09/15/congratulations-to-rob-wexler-recipient-of-2025-vanguard-award-for-distinguished-lifetime-achievement-in-the-nonprofit-sector/) - We are happy to share the news that Rob Wexler, Senior Counsel at our Firm, has been honored with the 2025 Vanguard Award for distinguished lifetime achievement in the nonprofit sector by the ABA Business Law Section. Rob has indeed had a distinguished career. Over three decades as a Principal at our firm, he has - [Tax Proposal Impacts on Tax-Exempt Organizations](https://www.adlercolvin.com/blog/2025/05/15/tax-proposal-impacts-on-tax-exempt-organizations/) - June 17 2025 Update: Yesterday, the U.S. Senate Finance Committee released its version of the proposed tax bill, which differs from the House version in ways significant to the nonprofit sector. Among other differences, the Senate proposal would impose smaller taxes on college and university endowments, and would not increase the tax on private foundation - [Nonprofits and ICE: Illegality, Compliance, and Exemption](https://www.adlercolvin.com/blog/2025/06/11/nonprofits-and-ice-illegality-compliance-and-exemption/) - Recent public protests in Los Angeles and across the nation against the anti-immigrant policies and actions of the Trump administration highlight that Americans (including immigrants) enjoy a broad right under the First Amendment to the United States Constitution, to peaceably assemble and express grievances with the government and its policies. Charities can organize, promote, and - [UPDATED (Again!): Oh BOI! What Nonprofits Need to Know about the Latest Developments on the CTA](https://www.adlercolvin.com/blog/2024/12/24/oh-boi-what-nonprofits-need-to-know-about-the-latest-developments-on-the-cta/) - March 6 2025 Update: The rollout of the CTA’s BOI reporting regime has been one wild ride. Latest Developments On February 27, 2025, following multiple court-ordered injunctions, stays of injunction, and administrative adjustments to the BOI reporting deadlines over the past several months, FinCEN announced that it will not issue any fines or penalties or - [ABA Nonprofit Organizations Committee Seeking Nominations for 2025 Outstanding Nonprofit Lawyer Awards](https://www.adlercolvin.com/blog/2025/02/03/aba-nonprofit-organizations-committee-seeking-nominations-for-2025-outstanding-nonprofit-lawyer-awards/) - The Committee on Nonprofit Organizations of the American Bar Association's Business Law Section is calling for nominations for the "2025 Outstanding Nonprofit Lawyer Awards." The Committee presents the Awards annually to outstanding lawyers in the categories of Academic, Attorney, Nonprofit In-House Counsel, and Young Attorney (under 35 years old or in practice for less than - [Farewell, But Not Goodbye](https://www.adlercolvin.com/blog/2024/12/23/farewell-but-not-goodbye/) - It is with both appreciation and sadness that we share the news that Erik Dryburgh is retiring at the end of this year after a long career in the nonprofit sector and at our firm. Erik started his professional career as an accountant at Arthur Andersen. After stints at several other firms, focusing both on - [Opposing HR 9495: “Self-defense” communications are not “lobbying” for federal tax purposes](https://www.adlercolvin.com/blog/2024/11/19/opposing-hr-9495-self-defense-communications-are-not-lobbying-for-federal-tax-purposes/) - On Thursday, November 21, 2024, the US House of Representatives will, for the second time in a week, attempt to pass HR 9495. Because HR 9495 would, if passed, “affect the existence of the [electing public charity/private foundation], its powers and duties, its tax-exempt status, or the deductibility of contributions to” the organization, communications with - [The Election Is Over. Now What?](https://www.adlercolvin.com/blog/2024/11/11/the-election-is-over-now-what-3/) - Before the recent election, you were well aware that a 501(c)(3) charity could not endorse candidates for public office or otherwise intervene in any election. You carefully monitored your organization’s activities over the course of the campaign to comply with this requirement of your organization’s tax-exempt status. The election is over. Now what? Many charities - [Post-Election 2024](https://www.adlercolvin.com/blog/2024/11/08/post-election-2024/) - Now that the election is over and in most cases the outcome is known, nonprofit organizations of all kinds are assessing the new national landscape and considering the implications for them, the causes they pursue, and the stakeholders and communities they serve. It is a time of uncertainty and, in some cases, genuine concern for - [AB 488 Online Filing Available](https://www.adlercolvin.com/blog/2024/06/07/ab-488-online-filing-available/) - As part of our ongoing effort to keep you informed about developments in California's regulation of charitable fundraising platforms and platform charities (see here and here), we bring you this new, hot-off-the-press update: The online portal to complete registration and reporting to the California Attorney General’s Registry of Charities and Fundraisers for charitable fundraising platforms - [National Volunteer Week 2022](https://www.adlercolvin.com/blog/2022/04/22/national-volunteer-week-2022/) - Happy National Volunteer Week! We at Adler & Colvin are blessed to count among our clients many empathetic, compassionate, and driven individuals who work within their organizations every day to try and make this world a better place-and many of them do that work without compensation, as volunteers. We are deeply grateful, alongside their organizations, - [California Issues Final Regulations to Charitable Fundraising Platform Law – Five Things You Need to Know](https://www.adlercolvin.com/blog/2024/05/07/california-issues-final-regulations-to-charitable-fundraising-platform-law-five-things-you-need-to-know/) - The California Department of Justice has finalized regulations (the “Regulations”) under the State’s law regulating online charitable fundraising platforms and charities that partner with them, known as Assembly Bill 488 (the “Law”). We previously wrote about several rounds of proposed regulations since the Law was enacted in 2021. The Regulations are substantively the same as - [Hearing Set for May 6, 2024 on Donor Advised Funds Regulations](https://www.adlercolvin.com/blog/2024/03/04/hearing-set-for-may-6-2024-on-donor-advised-funds-regulations/) - Last week, the Internal Revenue Service and Department of Treasury announced a public hearing on proposed regulations regarding excise taxes on taxable distributions made by a sponsoring organization of donor-advised funds (“DAFs”). The public hearing is scheduled for May 6, 2024, at IRS offices in Washington, D.C., though there is an option to testify and - [Proposed Regulations on Donor Advised Funds: Take-Aways for Fiscal Sponsorship](https://www.adlercolvin.com/blog/2024/02/07/proposed-regulations-on-donor-advised-funds-take-aways-for-fiscal-sponsorship/) - This is the second in a series of blog posts with our thoughts on different aspects of the proposed regulations providing guidance on the federal tax rules governing donor-advised funds (“DAFs”). (See the first post on what the proposed regulations may mean for impact investments.) This post explores how the proposed regulations may impact fiscal - [ABA Nonprofit Organizations Committee Seeking Nominations for 2024 Outstanding Nonprofit Lawyer Awards](https://www.adlercolvin.com/blog/2024/01/31/aba-nonprofit-organizations-committee-seeking-nominations-for-2024-outstanding-nonprofit-lawyer-awards/) - Seeking Nominations for the 2024 Outstanding Nonprofit Lawyer Awards The Committee on Nonprofit Organizations of the American Bar Association's Business Law Section is calling for nominations for the "2024 Outstanding Nonprofit Lawyer Awards." The Committee presents the Awards annually to outstanding lawyers in the categories of Academic, Attorney, Nonprofit In-House Counsel, and Young Attorney (under - [Online Fundraising in 2024: Update on Attorney General Proposed Regulations of Charitable Fundraising Platforms](https://www.adlercolvin.com/blog/2024/01/29/online-fundraising-in-2024-update-on-attorney-general-proposed-regulations-of-charitable-fundraising-platforms/) - Charities and companies conducting fundraising activities on online platforms patiently awaited additional guidance on compliance with Assembly Bill 488 (the “Law”), California’s new law regulating online “charitable fundraising platforms” and charities that use their services in the State (see our earlier blog post). Last November, the California Attorney General’s office issued the long-awaited third draft - [Proposed Regulations on Donor Advised Funds: Take-Aways for Impact Investing](https://www.adlercolvin.com/blog/2024/01/22/proposed-regulations-on-donor-advised-funds-take-aways-for-impact-investing/) - In November, the Department of the Treasury (“Treasury”) and Internal Revenue Service (“IRS”) released the first set of proposed regulations providing guidance on the federal tax rules governing donor-advised funds (“DAFs”). We will be posting a series of blog posts with our thoughts on different aspects of these proposed regulations. As DAFs continue to grow, - [Don’t Get Rejected! Tips for Charities Filing Annual Renewal Reports with the California Attorney General](https://www.adlercolvin.com/blog/2022/11/15/dont-get-rejected-tips-for-charities-filing-annual-renewal-reports-with-the-california-attorney-general/) - As of January 1, 2022, California’s Office of the Attorney General (“OAG”) requires all filings submitted to its Registry of Charitable Trusts (the “Registry”) to be on current forms. The OAG revised most of its forms for charities during 2021, and these forms are available on the Charities page of the OAG’s website. In 2022, - [Do’s & Don’ts: Public Charities in an Election Year](https://www.adlercolvin.com/blog/2014/10/27/dos-donts-public-charities-in-an-election-year/) - You’re a public charity. Maybe you’re brand new; or maybe you’ve existed for years but suddenly have an issue your constituents need to know about on the ballot this year. Maybe one of your Board members is a candidate for elective office. Maybe you’d like to host a debate. Maybe you want to register your - [Who’s Who? The Difference between Directors and Officers](https://www.adlercolvin.com/blog/2022/11/21/whos-who-the-difference-between-directors-and-officers/) - Our clients often ask: what is the difference between a director and an officer? They sound like synonyms, but they are not. “Director” and “officer” are two distinct categories with different responsibilities and powers. Because the law prescribes different roles for each, it is important to understand the difference to ensure compliance. Directors. A director - [ABA Nonprofit Organizations Committee Seeking Nominations for 2023 Outstanding Nonprofit Lawyer Awards](https://www.adlercolvin.com/blog/2023/01/23/aba-nonprofit-organizations-committee-seeking-nominations-for-2023-outstanding-nonprofit-lawyer-awards/) - The Committee on Nonprofit Organizations of the American Bar Association's Business Law Section is calling for nominations for the "2023 Outstanding Nonprofit Lawyer Awards." The Committee presents the Awards annually to outstanding lawyers in the categories of Academic, Attorney, Nonprofit In-House Counsel, and Young Attorney (under 35 years old or in practice for less than - [Adler & Colvin Announces Two New Faces, and One New Role](https://www.adlercolvin.com/blog/2023/02/22/adler-colvin-announces-two-new-faces-and-one-new-role/) - Adler & Colvin is pleased to introduce two attorneys who have recently joined the firm as of January 2023: Of Counsel Andrew Schulz, and Associate Attorney Marianne Tassone. Andrew has a long history in EO law, having served the sector in both in-house and outside-counsel capacities for over 25 years. He has extensive experience advising - [Charities Can Join the Looming Debt Ceiling Fight!](https://www.adlercolvin.com/blog/2023/03/08/charities-can-join-the-looming-debt-ceiling-fight/) - The President’s budget proposal, due to be released tomorrow, will be the first official salvo in what promises to be an intense Congressional battle over the federal debt ceiling. If Congress fails to raise the nation’s borrowing limit, which will kick in sometime this summer, the effect on the nation’s economy could be swift and - [Happy Graduation, Betsy Buchalter Adler](https://www.adlercolvin.com/blog/2012/12/14/happy-graduation/) - The Walrus and the Carpenter Were walking close at hand; They wept like anything to see Such quantities of sand: "If this were only cleared away," They said, "it would be grand!" (Lewis Carroll) The lawyers and staff at Adler & Colvin want to congratulate our friend, our mentor, and our partner, Betsy Buchalter Adler, - [Reporting Organizational Changes to California State Agencies](https://www.adlercolvin.com/blog/2013/08/13/reporting-organizational-changes-to-california-state-agencies/) - Earlier this year, we described the process for reporting organizational changes to the IRS. At the state level, nonprofit organizations often have additional reporting or notification requirements when they make organizational changes. We take this opportunity to highlight how a nonprofit organization incorporated in California can report organizational changes to the California Secretary of State, - [New Law Eases Dissolution of Inactive California Nonprofit Corporations.](https://www.adlercolvin.com/blog/2015/12/31/new-law-eases-dissolution-of-inactive-california-nonprofit-corporations/) - California’s nonprofit sector is vibrant and lively. Nonprofit entrepreneurs form new entities in California every day, with great hopes for garnering support and tackling society’s pressing problems or serving constituencies with specialized needs. Nonetheless, despite good ideas and best intentions, sometimes things just don’t work out as planned. When that happens, nonprofit founders are stuck - [Options for Nonprofit Corporate Management in an Emergency](https://www.adlercolvin.com/blog/2020/08/24/options-for-nonprofit-corporate-management-in-an-emergency/) - In light of the fires currently erupting in and displacing communities all over the Bay Area, we thought it might be useful for directors, officers, and senior managers of California nonprofit organizations to know the options available for taking corporate action when some or all of them are displaced or otherwise unreachable due to an - [Influencing Governor's Appointment to Fill Vacant Senate or House Seat](https://www.adlercolvin.com/blog/2020/11/11/appointments-to-fill-vacant-senate-seat/) - Vice-President Elect Kamala Harris is half-way through her current term representing California in the United States Senate. As a result of her election as Vice-President, her Senate seat will become vacant by January 20, 2021, and it will fall to California Governor Gavin Newsom to appoint the person to serve out the remainder of her - [California Attorney General Releases Proposed Regulations Addressing Online Charitable Fundraising Platforms](https://www.adlercolvin.com/blog/2022/06/27/california-attorney-general-releases-proposed-regulations-addressing-online-charitable-fundraising-platforms/) - On May 27, 2022, the California Attorney General’s office issued proposed regulations supporting Assembly Bill 488, which targets online “charitable fundraising platforms” and charities that use their services in the state. The public can submit comments on the proposed regulations to the Attorney General’s office until July 12, 2022. A public hearing is scheduled for - [Have a small organization that files Form 990-N? You need to read this!](https://www.adlercolvin.com/blog/2022/08/17/new-irs-identification-authentication-requirement-for-form-990-n-e-postcard-filers/) - Beginning this month (August 2022), the Internal Revenue Service (the “IRS”) will require individuals filing the Form 990-N, Electronic Notice for Tax-Exempt Organizations (the “e-Postcard”), on behalf of eligible entities, to either have an active IRS username (most commonly used by tax professionals) or register for an account with ID.me, an identity authentication platform. Registering - [Keeping Up to Date with the California Secretary of State – Accessing the Updated Filing Portal](https://www.adlercolvin.com/blog/2022/07/21/keeping-up-to-date-with-the-california-secretary-of-state-accessing-the-updated-filing-portal/) - UPDATE (August 8, 2022): Bizfile Online now allows Statement of Information filers to provide a P.O. Box address for corporate officers. Last year, we posted about the need for charities formed or qualified in California to ensure their California regulatory agency filings are completed on time. We noted that California’s regulatory agencies share information regarding - [Charities Have, and Should Wield, Significant Power to Advocate Directly for Stronger Gun Laws and Promote Voter Engagement](https://www.adlercolvin.com/blog/2022/05/27/charities-have-and-should-wield-significant-power-to-advocate-directly-for-stronger-gun-laws-and-promote-voter-engagement/) - As details of the horrific, deadly rampage in Uvalde, Texas continue to emerge, many of us are feeling angry, frustrated, and enormously sad, not only about the senseless deaths of so many children and their teachers, but also about the fact that we keep experiencing similar communal traumas, over and over and over. Most of - [Thinking About Donating Art to Charity?](https://www.adlercolvin.com/blog/2022/05/19/thinking-about-donating-art-to-charity/) - If so, you might wish to read David Levitt and Nancy McGlamery’s blog post for the American Endowment Foundation. - [Nomination Deadline Approaching for the 2022 Outstanding Nonprofit Lawyer Awards](https://www.adlercolvin.com/blog/2022/02/24/nomination-deadline-approaching-for-the-2022-outstanding-nonprofit-lawyer-awards/) - The Committee on Nonprofit Organizations of the American Bar Association’s Business Law Section is calling for nominations for the “2022 Outstanding Nonprofit Lawyer Awards.” The Committee presents the Awards annually to outstanding lawyers in the categories of Academic, Attorney, Nonprofit In-House Counsel, and Young Attorney (under 35 years old or in practice for less than - [What Private Foundations, Donor-Advised Fund Donors, and DAF Sponsors Need to Know About the Proposed “Accelerating Charitable Efforts Act” (aka ACE Act)](https://www.adlercolvin.com/blog/2022/02/23/what-private-foundations-donor-advised-fund-donors-and-daf-sponsors-need-to-know-about-the-proposed-accelerating-charitable-efforts-act-aka-ace-act/) - Earlier this month, US Rep. Chellie Pingree (D-ME-1) introduced HR 6595 as a companion bill to an identical proposal, S 1981, that US Sen. Angus King (I-ME) introduced last June. If passed, these bills, known as the “Accelerating Charitable Efforts ('ACE') Act”, would amend the Internal Revenue Code (“IRC”) to alter, in some significant ways, - [Sad News - Tom Silk](https://www.adlercolvin.com/blog/2022/01/26/sad-news-tom-silk/) - UPDATE: This obituary provides more information about Tom, as well as opportunities for expressing condolences. Those wishing to make a charitable contribution in Tom's honor are asked to direct donations to River Network (https://www.rivernetwork.org/), and those wishing to share memories may do so here (https://www.kudoboard.com/boards/gxKKr6kS). A memorial event will be scheduled later. We write with - [California State Nonprofit Security Grants Program Offers Support for Nonprofits at Risk of Hate-Motivated Violence](https://www.adlercolvin.com/blog/2022/01/20/california-state-nonprofit-security-grants-program-offers-support-for-nonprofits-at-risk-of-hate-motivated-violence/) - A bill introduced in the California Legislature on Wednesday highlights the existence of a state-funded security-focused program that many nonprofit organizations concerned about hate-motivated violence may not know about. The California State Nonprofit Security Grants Program (overseen by the Governor’s Office of Emergency Services) “provides funding support for [among other things] physical security enhancements and - [Shirley J. McLaughlin Elevated to Principal](https://www.adlercolvin.com/blog/2022/01/03/shirley-j-mclaughlin-elevated-to-principal/) - We are delighted to announce that as of January 1, 2022, Shirley J. McLaughlin is a principal of the firm! Shirley works on a broad range of tax-exempt issues, with particular emphasis on the rules to which public charities and private foundations are subject, corporate philanthropy, international grantmaking, donor-advised funds, fundraising and charitable solicitation laws, - [More (Compensation) Data, Please!](https://www.adlercolvin.com/blog/2021/12/16/more-compensation-data-please/) - These days, people are talking a lot about fairness and transparency, especially good values to espouse when it comes to compensation in the nonprofit sector. Both the Internal Revenue Service ("IRS") and the Attorneys General ("AGs") of many states look to what comparably-qualified individuals are paid by similar organizations for comparable work to determine whether - [A&C Sponsors 2021 CalNonprofits Convention, Nov. 16-18](https://www.adlercolvin.com/blog/2021/11/15/ac-sponsors-2021-calnonprofits-convention-nov-16-18/) - The CalNonprofits annual policy convention starts tomorrow! Adler & Colvin is a proud sponsor, and we’re looking forward to attending some great sessions. (Seems like the speakers get better every year.) We hope to see you there! - [New Law in California Addressing Online Charitable Fundraising Platforms](https://www.adlercolvin.com/blog/2021/10/15/new-law-in-california-addressing-online-charitable-fundraising-platforms/) - Last week, Governor Newsom signed Assembly Bill 488, making California the first state to enact legislation targeting online “charitable fundraising platforms” and charities that use their services. What are online charitable fundraising platforms? For the everyday person, they are the websites, apps, and other online platforms that offer opportunities to support a charitable cause or - [Treasury Department and IRS End Donor Disclosure Requirements for Many Tax Exempt Organizations](https://www.adlercolvin.com/blog/2018/07/23/treasury-department-and-irs-end-donor-disclosure-requirements-for-many-tax-exempt-organizations/) - On July 16, 2018, the U.S. Department of the Treasury and the IRS issued Revenue Procedure 2018-38, announcing that certain tax-exempt organizations are no longer required to list personally-identifiable information about their donors on their annual information returns. Most exempt organizations had been required to provide this information on Form 990, Schedule B. According to - [Give a Nonprofit a Hug Today!](https://www.adlercolvin.com/blog/2021/06/23/give-a-nonprofit-a-hug-today/) - Even those of us who make our livings working with nonprofits may forget what the forest looks like when we spend our time caring for its individual trees. We know our church or school, the local Girl Scout troop, NPR, the homeless shelter, where we take an aging parent for Alzheimer's care, the ACLU and - [RERI Holdings I, LLC and the Importance of Form 8283](https://www.adlercolvin.com/blog/2017/07/25/reri-holdings-i-llc-and-the-importance-of-form-8283/) - A recent Tax Court case, RERI Holdings I, LLC et al. v. Commissioner, 149 T.C. 1 (Jul. 3, 2017), should remind charities and their donors of the importance of full compliance with the substantiation rules and the potential costs of aggressive tax planning. Facts of RERI Holdings To over-simplify the complex facts in RERI Holdings: - [Excess Business Holdings and 4943(g): A New and Narrow (but Important) Exception](https://www.adlercolvin.com/blog/2018/02/09/excess-business-holdings-4943g-new-narrow-important-exception/) - When the Bipartisan Budget Act of 2018 passed last night, most of the country focused on the end to a brief government shutdown. The Newman’s Own Foundation, along with other private foundations holding or planning to receive an active business and their tax attorneys, however, were reading through a new addition to the Internal Revenue - [Warning for Cannabis-Related Charities (And Others): IRS Applies Legality Doctrine in Denial 201917008](https://www.adlercolvin.com/blog/2019/05/01/warning-for-cannabis-related-charities-and-others-irs-applies-legality-doctrine-in-denial-201917008/) - With marijuana use now legal for medicinal purposes in 33 states and fully legal in 10 states (and D.C.), new organizations and programs have been forming to conduct related activities, ranging from medical research and care, to advocacy for further decriminalization nationwide, to educational activities aimed at recreational users. In a recent denial letter (Denial - [Impact of the Coronavirus Aid, Relief, and Economic Security (CARES) Act on Charitable Giving](https://www.adlercolvin.com/blog/2020/03/29/impact-of-the-coronavirus-aid-relief-and-economic-security-cares-act-on-the-charitable-sector/) - Given everything happening in the world at the moment, the availability of the charitable contribution deduction to U.S. taxpayers is low on the country’s collective list of priorities. For that reason, of everything in the CARES Act, Sections 2204 and 2205 will likely be among the least-covered; in relation to a $2 trillion bill, their - [Recent IRS Ruling Raises Questions Among Impact Investors: What It Really Means](https://www.adlercolvin.com/blog/2020/12/09/recent-irs-ruling-raises-questions-among-impact-investors-what-it-really-means/) - If, like us, you spend significant time thinking about impact investing by 501(c)(3) organizations and parsing through non-binding IRS guidance trying to ascertain what works, you may have run into Private Letter Ruling 202041009. To fully understand the facts, it is worth a read. This PLR has caused some concern in the impact investment community - [End-of-Year Giving 2020: Public Charities, Get Your (Donor’s) Cash Now](https://www.adlercolvin.com/blog/2020/12/16/end-of-year-giving-2020-public-charities-get-your-donors-cash-now/) - While the rest of the world focused on the (now-largely-expired) coronavirus relief provisions of the CARES Act, a handful of tax lawyers and planned giving officers focused on some subtle changes to the charitable contribution deduction. Now, with the end of the year in full swing, it seems like a useful time to remind donors - [Tax-Exemption Applications - Why They Still Matter](https://www.adlercolvin.com/blog/2021/02/25/tax-exemption-applications-why-they-still-matter/) - There is an old saying about the troublingly broad power of prosecutors to secure criminal indictments: they “could get a grand jury to indict a ham sandwich.” With the decline in the IRS’s budget, particularly for overseeing exempt organizations, I occasionally wonder whether someone could get the IRS to issue that same ham sandwich a - [A New Year, But the Challenges Continue to Escalate](https://www.adlercolvin.com/blog/2021/01/07/a-new-year-but-the-challenges-continue-to-escalate/) - 2020 was an awful year, full of tragedies new and very old. A deadly and economically devastating pandemic ravaged a country with rapidly-eroding democratic norms, amidst outbursts of police violence typical of a country and its institutions that have long devalued the lives of Black people. In many ways, yesterday’s upheaval (both the violent insurrection - [Say his name: George Floyd.](https://www.adlercolvin.com/blog/2021/05/25/say-his-name-george-floyd/) - George Perry Floyd, Jr. was murdered one year ago today. As the video went viral and people took to the streets in protest, we spoke his name in sorrow and outrage, yet another on an unthinkably long list of Black lives ended early, in our badly broken and deeply divided society. At the time, his - [We Must Do More](https://www.adlercolvin.com/blog/2020/06/04/we-must-do-more/) - We are heartbroken by the killing of George Floyd, and we share in the pain and anger of witnessing yet another unconscionable death that demonstrates the continuing racism and oppression faced by Black people in our country. We have a long, proud history of alliance with organizations and activists working in countless ways, every day, - [Response to Ongoing Anti-Asian Violence](https://www.adlercolvin.com/blog/2021/03/23/response-to-ongoing-anti-asian-violence/) - When last week a white man murdered eight human beings in the Atlanta area, seven of them women and six of those Asian women, this was a highly disturbing signal for us that there is something we need to pay attention to and speak out against. We are deeply concerned about the increasing incidents of - [Get Your Filings In On Time – California’s Regulatory Agencies Talk to Each Other!](https://www.adlercolvin.com/blog/2021/01/25/get-your-filings-in-on-time-californias-regulatory-agencies-talk-to-each-other/) - “An ounce of prevention is worth a pound of cure.” – Benjamin Franklin Most nonprofits in California must provide updated information and complete periodic regulatory filings with three California regulatory agencies: the Secretary of State (SOS), the Franchise Tax Board (FTB), and the Office of the Attorney General (AG). Over the past couple of years, - [Georgia Election Proves the Point](https://www.adlercolvin.com/blog/2021/01/19/georgia-election-proves-the-point/) - The shadow of the January 6 insurrection in Washington is dark and will be long, but we ought not let it obscure the rays of light that also burst forth that day, cutting through the dissipating miasma of 2020 like a beacon through fog. I’m referring, of course, to Georgia. As the last vote counts - [Re-Launching Fiscalsponsorship.com](https://www.adlercolvin.com/blog/2021/01/11/re-launching-fiscalsponsorship-com/) - My former law partner Greg Colvin officially retired from the practice of law and he’s using his new-found time for plenty of other pursuits. From continuing to hike the Pacific Crest Trail, to working on an environmental project near and dear to him (as - what else - a fiscally sponsored project, of course), he - [Unrelated Business Income Tax (“UBIT”) Silos](https://www.adlercolvin.com/blog/2020/11/30/unrelated-business-income-ubit-silos/) - The Department of Treasury has now finalized the regulations on UBIT silos. At the end of 2017, Congress amended the UBIT rules to include new Section 512(a)(6). Prior to 2018, exempt organizations could offset all of their unrelated business income against all of their losses from unrelated business activities and pay tax only on the - [SBA Issues Draft Form 3510 for Repayment of Large PPP Loans](https://www.adlercolvin.com/blog/2020/11/23/sba-issues-draft-form-3510-for-repayment-of-large-ppp-loans/) - The Small Business Administration (“SBA”) has issued a draft of form 3510. This form is designed to elicit specific financial information from nonprofit organizations that borrowed more than $2 million under the Paycheck Protection Program (“PPP”). The form has not been finalized, but when it is, we anticipate that banks will be sending out the - [Good Grants Gone Bad](https://www.adlercolvin.com/blog/2020/11/09/good-grants-gone-bad/) - What happens when a grant doesn’t go as planned? Find out in the blog post written by Shirley McLaughlin for National Center for Family Philanthropy here. - [Remembering the Indomitable RBG](https://www.adlercolvin.com/blog/2020/09/28/remembering-the-indomitable-rbg/) - Many of us are still mourning the passing of Justice Ginsburg. Martina Gallegos and Shirley McLaughlin share their thoughts below. Many thanks to Sofia Nixon-Cervantes and Cynthia Walrod for the photograph. The collective loss to our nation of the icon that was, and is, Ruth Bader Ginsberg, has hit me hard. She was appointed - [Client Spotlight: The Libra Foundation Organizes Democracy Frontlines Fund to Support Fair Elections and Racial Justice](https://www.adlercolvin.com/blog/2020/09/16/client-spotlight-the-libra-foundation-organizes-democracy-frontlines-fund-to-support-fair-elections-and-racial-justice/) - Many of our clients are working to end discrimination and promote social justice, and we are proud and delighted to work with all of them. We thought some of our readers would be particularly interested in the Democracy Frontlines Fund (“DFF”), which launched on September 10, 2020. DFF brings together several funders, each of whom - [California Legislation on Charitable Fundraising Platforms Tabled Until Next Year](https://www.adlercolvin.com/blog/2020/08/27/california-legislation-on-charitable-fundraising-platforms-tabled-until-next-year/) - Two bills in the California Legislature that would have significantly increased regulatory oversight of certain charities fundraising in California were, via different procedural means, effectively tabled for the remainder of the year. They will both likely be taken up again next year in some form, so they bear watching (and we’re watching!). The first bill, - [What Is Fiscal Sponsorship?](https://www.adlercolvin.com/blog/2012/10/15/what-is-fiscal-sponsorship/) - Fiscal sponsorship is widespread, but confusion remains about what it is. This is no surprise, because the term has no single legal definition, and people use it in a wide variety of situations, correctly and sometimes incorrectly. Typically, a 501(c)(3) charity collaborates with another party so deductible contributions can be received and used to support - [COVID-19 Relief: IRS Provides Guidance for Employers Making Charitable Contributions Based on Forgone Employee Leave](https://www.adlercolvin.com/blog/2020/06/14/covid-19-relief-irs-provides-guidance-for-employers-making-charitable-contributions-based-on-foregone-employee-leave/) - Last week, the IRS issued Notice 2020-46, regarding employer leave-based donation programs to aid victims of the COVID-19 pandemic. Under leave-based donation programs, employees can elect to forgo vacation, sick, or personal leave in exchange for cash payments that the employer makes to charitable organizations described in Internal Revenue Code Section 170(c). According to the - [Amid the Turmoil, New Guidance and Helpful Changes for PPP Borrowers](https://www.adlercolvin.com/blog/2020/06/08/amid-the-turmoil-new-guidance-and-helpful-changes-for-ppp-borrowers/) - Last week was a doozy. We hope that you're safe and supported, and able to find comfort among family, friends, colleagues, and community. A bit of good news for PPP borrowers managed to emerge during an extraordinarily painful time. HR 7010, known formally as the “Paycheck Protection Program Flexibility Act of 2020,” became law last - [Nonprofit Resources Update](https://www.adlercolvin.com/blog/2020/04/14/nonprofit-resources-update/) - In our continuing effort to keep nonprofits informed and help you find useful resources related to the COVID-19 pandemic, here are some further developments (as of April 14, 2020): IRS Automatically Extends Nonprofit Filing Deadlines. Here’s how the Service summarized the changes that provide relief from, among other deadlines, upcoming Form 990 due dates: Last - [Coronavirus Resources for Nonprofits (updated 4/2/2020)](https://www.adlercolvin.com/blog/2020/03/19/coronavirus-resources-for-nonprofits/) - Like everyone else at the moment, the nonprofit sector is dealing with a wide array of challenges and uncertainties as it grapples with the broad effects of the coronavirus pandemic. Our thoughts are with our clients, colleagues, and friends in the sector, even as we attend to our own at Adler & Colvin (we’re fully - [Adler & Colvin Welcomes Matt Clausen as a Principal](https://www.adlercolvin.com/blog/2019/04/24/adler-colvin-welcomes-matt-clausen-as-a-principal/) - We are pleased to announce that as of January 2019, Matt Clausen is a Principal of the Firm. Matt's practice focuses on federal and state tax law, corporate governance, and trust law matters that arise for tax-exempt organizations and their donors. He advises exempt organizations (including community foundations, donor-advised fund providers, private foundations, and supporting - [Adler & Colvin’s Availability During COVID-19](https://www.adlercolvin.com/blog/2020/03/13/adler-colvins-availability-during-covid-19/) - Adler & Colvin is monitoring the spread of the coronavirus/COVID-19 outbreak and implementing guidelines to protect the health and well-being of our clients, staff, and communities. We want you to know that if needed, we have plans of action in place that will enable our attorneys and staff to work remotely and continue to provide - [New and Amended California Attorney General Forms for Charities](https://www.adlercolvin.com/blog/2020/01/27/new-and-amended-california-attorney-general-forms-for-charities/) - The California Attorney General has issued new and amended forms for charity, raffle and professional fundraiser registrants. They may be used now; effective February 1, 2020, they will be required. The legacy forms being replaced may be used until then. Here is a link to both the new and legacy forms (the legacy forms may - [New Law Changes Affect Exempt Organizations](https://www.adlercolvin.com/blog/2020/01/23/new-law-changes-affect-exempt-organizations/) - On December 20, 2019, the President signed into law the Taxpayer Certainty and Disaster Tax Relief Act, which made some important changes relevant to exempt organizations: 1. It temporarily and retroactively suspended the deduction limitations for cash donations to public charities working to relieve qualified disasters. Deductions for cash contributions to public charities are ordinarily - [Adler & Colvin Congratulates Emily Chan on Her New Role as Of Counsel](https://www.adlercolvin.com/blog/2020/01/06/adler-colvin-congratulates-emily-chan-on-her-new-role-as-of-counsel/) - We are pleased to announce that as of January 2020, Emily Chan has been elevated to Of Counsel. Emily advises nonprofit and tax-exempt organizations on matters involving corporate governance and state and federal tax laws. Emily has presented at national conferences, including the American Bar Association Midyear Meeting and Board Source Leadership Forum, and for - [Board of Equalization Restructured: What You Need to Know](https://www.adlercolvin.com/blog/2017/06/23/board-of-equalization-restructured-what-you-need-to-know/) - On June 15, 2017, the California legislature passed Assembly Bill 102 (the “Bill”), which substantially restructures the State Board of Equalization (“BOE”), affecting two key functions most significantly: (a) collecting and administering various state taxes and fees, and (b) administering tax appeals. The Bill, largely a response to a scathing report by the California Department of - [PATH Act Provides Certainty Regarding Gifts to 501(c)(4), 501(c)(5) and 501(c)(6) Tax-Exempt Organizations and Makes Permanent Certain Tax “Extenders”](https://www.adlercolvin.com/blog/2016/01/05/path-act-provides-certainty-regarding-gifts-to-501c4-501c5-and-501c6-tax-exempt-organizations-and-makes-permanent-certain-tax-extenders/) - On December 18, 2015, President Obama signed into law the Protecting Americans from Tax Hikes Act of 2015 (the “PATH Act”). The PATH Act contains several provisions of note for tax-exempt organizations. This post focuses on two: (1) gift tax consequences of contributions to 501(c)(4), (c)(5), and (c)(6) organizations, and (2) permanent enactment of certain - [Mexico’s Anti-Money Laundering Law Affects U.S. Donors](https://www.adlercolvin.com/blog/2015/04/21/mexicos-anti-money-laundering-law-affects-u-s-donors/) - A number of our clients have asked about Mexico’s Ley Federal para la Prevención e Identificación de Operaciones con Recursos de Procedencia Ilícita (Mexico’s Anti-Money Laundering statute or the “AMLL”), which became effective July 17, 2013. The AMLL identifies specific transactions that require a Mexican entity that engages in these activities to identify and verify the identity - [Are You in a Commercial Co-Venture?](https://www.adlercolvin.com/blog/2012/05/01/are-you-in-a-commercial-co-venture/) - You are a charity. You are interested in raising money. You have lots of ideas: you could hire a fundraiser; you could hire fundraising counsel; you could partner with a company that agrees to donate a portion of its profits; you could set up a donation box at the local grocery store…. Each of these - [Third Edition of "Fiscal Sponsorship: 6 Ways To Do It Right" Published!](https://www.adlercolvin.com/blog/2019/11/11/third-edition-of-fiscal-sponsorship-6-ways-to-do-it-right-published/) - Adler & Colvin is delighted to announce the publication of the third edition of Fiscal Sponsorship: 6 Ways To Do It Right, co-authored by our colleagues Gregory Colvin and Stephanie Petit. The third edition tracks the dramatic expansion of fiscal sponsorship in the nonprofit sector and the evolution of relevant law and best practices among - [Charity Advocacy and Impeachment: Opportunities and Risks](https://www.adlercolvin.com/blog/2019/09/27/charity-advocacy-and-impeachment-opportunities-and-risks/) - The rapidly-unfolding events of this week have raised the prospect of upcoming votes in the U.S. House of Representatives and, potentially, the Senate on the question of impeachment of Donald Trump. Of course, Trump is not just the sitting President; he is also a candidate for election in 2020. Public charities (but not private foundations) - [Bullock, et al. v. IRS: Federal Court Strikes Down IRS Rule Change on Schedule B Donor Disclosure](https://www.adlercolvin.com/blog/2019/08/12/bullock-et-al-v-irs-federal-court-strikes-down-irs-rule-change-on-schedule-b-donor-disclosure/) - On July 30, 2019, a federal district court in Montana invalidated Revenue Procedure 2018-38, which, last year, changed the long-standing general rule requiring exempt organizations to identify their larger donors to the IRS. The Rev. Proc. provided that organizations exempt from tax under IRC Sec. 501(a), other than those described in IRC Sec. 501(c)(3), were no - [Private School Nondiscrimination Policies: Website Publication Now Meets IRS Requirements](https://www.adlercolvin.com/blog/2019/06/28/private-school-nondiscrimination-policies-website-publication-now-meets-irs-requirements/) - Last month, the IRS released new guidance on how a private school can meet the requirement to publish its nondiscrimination policy. Under longstanding rules set forth in Revenue Procedure 75-50, any private school (exempt under Section 501(c)(3) and described in 170(b)(1)(A)(ii) of the Internal Revenue Code) must show it has (a) adopted a racially nondiscriminatory - [Look Who’s Writing: Rosemary Fei and Eric Gorovitz on the Use of Section 501(c)(4) Organizations to Accomplish Charitable Lobbying](https://www.adlercolvin.com/blog/2019/04/02/look-whos-writing-rosemary-fei-and-eric-gorovitz-on-the-use-of-section-501c4-organizations-to-accomplish-charitable-lobbying/) - Hot off the press: A new paper by Adler & Colvin principal attorneys Rosemary Fei and Eric Gorovitz, published in the current issue of the NYU Journal of Legislation and Public Policy, discusses a wide array of issues arising from the use of Section 501(c)(4) social welfare organizations to conduct the lobbying necessary to advance charitable - [Federal Appeals Court Upholds the “Parsonage Allowance”](https://www.adlercolvin.com/blog/2019/03/18/federal-appeals-court-upholds-the-parsonage-allowance/) - This past Friday, the Seventh Circuit Court of Appeals, ruling in Gaylor v. Mnuchin, reversed a 2017 U.S. district court decision that had struck down as unconstitutional the longstanding federal income tax exclusion for certain religious housing expenses, commonly known as the “parsonage allowance.” Under Section 107 of the Internal Revenue Code, a “minister of - [California Attorney General Proposes Revisions to Registration and Reporting Requirements for Charitable Trustees and Related Registrants](https://www.adlercolvin.com/blog/2019/03/04/california-attorney-general-revises-registration-and-reporting-requirements-for-charitable-trustees-and-related-registrants/) - In addition to the latest legislative developments recently reported by David Levitt, we would like to provide a short overview of new rules proposed by the California Attorney General concerning registration and reporting requirements for charitable trustees and related registrants in California. Rosemary E. Fei first reported on this development in her Nonprofitlawmatters blog post - [California Legislature Introduces Bills Addressing Donor-Advised Funds, Community Foundations, and Crowdfunding](https://www.adlercolvin.com/blog/2019/02/28/california-legislature-introduces-bills-addressing-donor-advised-funds-community-foundations-and-crowdfunding/) - Last Friday, before the legislative deadline, the California State Assembly introduced three bills related to nonprofit organizations and charitable giving: Donor-Advised Funds. AB 1712, introduced by Assembly member Buffy Wicks, is a spot bill (a placeholder that will be replaced with more substantive provisions at a later date) addressing donor-advised funds. This bill describes the - [California Nonprofit? Add Your Voice to Updated Survey by California Association of Nonprofits](https://www.adlercolvin.com/blog/2018/12/06/california-nonprofit-add-your-voice-to-updated-survey-by-california-association-of-nonprofits/) - Back in 2014, CalNonprofits, our state association for charities and “the voice for California’s nonprofit community,” issued a report on the state of charities in California, called Causes Count. It was a unique snapshot of the sector that revealed its importance in some hard numbers, including: At nearly a million employees, nonprofits were the fourth - [Northern California Nonprofit Compensation Survey Open for Participation](https://www.adlercolvin.com/blog/2019/01/15/northern-california-nonprofit-compensation-survey-open-for-participation/) - Whether you’re exempt from taxes under Section 501(c)(3) as a private foundation or a public charity, or under Section 501(c)(4) as a social welfare organization, you’re restricted to “reasonable” compensation of your “disqualified persons” or insiders, under Section 4941 (private foundation self-dealing) or Section 4958 (public charity and social welfare self-dealing rules). The California Attorney - [California Attorney General Proposes Amendments to Regulations Affecting Charity and Fundraiser Reporting](https://www.adlercolvin.com/blog/2019/01/17/california-attorney-general-proposes-amendments-to-regulations-affecting-charity-and-fundraiser-reporting/) - On December 28, 2018, the California Office of the Attorney General issued a notice proposing amendments to regulations regarding reporting by organizations holding property for charitable purposes, commercial fundraisers for charitable purposes, fundraising counsel for charitable purposes, commercial coventurers, and organizations conducting raffles, and soliciting public comment. We are considering submitting comments, so keep your - [CA AG Webinar on Avoiding Delinquency - Tuesday October 30, 2018](https://www.adlercolvin.com/blog/2018/10/26/ca-ag-webinar-on-avoiding-delinquency-tuesday-october-30-2018/) - We’re pleased to help publicize the first of what we hope will be many educational outreach efforts directed at charities by the California Attorney General’s Office. It’s a livestreaming webinar on avoiding delinquency with the Registry of Charitable Trusts, and perhaps even more important, how to fix a delinquency if one occurs. The webinar targets - [We’re Moving, Effective October 22, 2018!](https://www.adlercolvin.com/blog/2018/10/22/were-moving-effective-october-22-2018/) - After a tenure of over 30 years in San Francisco’s iconic Russ Building, Adler & Colvin is moving to new digs. As of Monday, October 22, 2018, our address is: 135 Main Street, 20th Floor, San Francisco, California 94105. Our phone and fax numbers remain unchanged. The Russ Building, full of character and charm, has - [Treasury Releases Final Substantiation Regulations](https://www.adlercolvin.com/blog/2018/08/03/treasury-releases-final-substantiation-regulations/) - Last Friday, the Department of the Treasury released final regulations on the substantiation and reporting requirements for donors claiming charitable contribution deductions. The new regulations finalize the proposed regulations issued in 2008, and interpret statutory changes dating back to the 2004 American Jobs Creation Act and the 2006 Pension Protection Act. The final regulations, most - [Greg Colvin Honored for Distinguished Lifetime Achievement in the Nonprofit Sector](https://www.adlercolvin.com/blog/2018/07/16/greg-colvin-honored-for-distinguished-lifetime-achievement-in-the-nonprofit-sector/) - Adler & Colvin invites our colleagues, friends, and clients to join us in congratulating Greg Colvin on being recognized for his lifetime of devotion and accomplished service to the nonprofit sector. The Nonprofit Organizations Committee of the ABA Business Law Section recently identified Greg as the recipient of its 2018 Vanguard Award, one of several awards - [Rosemary Fei Featured in "Women in the Law" Publication](https://www.adlercolvin.com/blog/2018/07/11/rosemary-fei-named-nonprofit-lawyer-of-the-year-by-best-lawyers/) - The publication Best Lawyers released its 2018 “Women in the Law” Business Edition Friday, June 29. We are delighted that the publication includes a cover article about Rosemary Fei, one of our partners, who is also a “Lawyer of the Year” honoree. The article shares Rosemary’s thoughts about the nonprofit sector, attorneys advising in the - [GDPR: What US Nonprofits Need to Know About the New EU Privacy Rules](https://www.adlercolvin.com/blog/2018/05/25/gdpr-what-us-nonprofits-need-to-know-about-the-new-eu-privacy-rules/) - Wondering why your inbox is suddenly inundated with all those “We’ve Updated Our Privacy Policy” messages? The answer is that the European Union (EU)’s new data privacy rule, known as the General Data Protection Regulation or “GDPR,” goes into effect today (May 25, 2018). GDPR applies to a wide variety of organizations, including nonprofits, that - [Dynamex Case Brings Big Change to Worker Classification in California](https://www.adlercolvin.com/blog/2018/05/14/dynamex-case-brings-big-change-to-worker-classification-in-california/) - The California Supreme Court’s April 30 opinion in Dynamex Operations West, Inc. v. Superior Court of Los Angeles has significantly changed the circumstances under which a California employer can classify a worker as an independent contractor as opposed to an employee. The decision establishes a presumption that every worker is an employee, and imposes on - [New Year, New Rules: How the New Tax Reform affects Exempt Organizations](https://www.adlercolvin.com/blog/2018/01/02/new-year-new-rules-new-tax-reform-affects-exempt-organizations/) - On December 22, 2017, President Trump signed into law H.R. 1, the sweeping tax reform legislation commonly referred to as the Tax Cuts and Jobs Act (the “Act”). As we previously wrote (and as widely discussed throughout the nonprofit sector), earlier drafts of the bill proposed major changes to the Internal Revenue Code (the “Code”), - [2018 Elections: The California Disclose Act Increases Transparency of Donors Supporting Political Ads on the Internet and Social Media](https://www.adlercolvin.com/blog/2018/03/22/2018-elections-the-california-disclose-act-increases-transparency-of-donors-supporting-political-ads-on-the-internet-and-social-media/) - In October 2017, Governor Jerry Brown signed into law AB 249, the California Disclose Act, which attempts to make it easier to identify the largest contributors to political campaign ads. According to the bill’s supporters, the law was a response to the U.S. Supreme Court’s 2010 Citizens United decision, which struck down limits on independent - [New Tax Laws Expected to Affect Charitable Giving](https://www.adlercolvin.com/blog/2018/01/30/new-tax-laws-expected-affect-charitable-giving/) - The final version of the Tax Cuts and Jobs Act, aside from the provisions directly applicable to exempt organizations that we discussed here, also contains a few provisions that may change how charities go about soliciting contributions. The Act retains the charitable deductions against income, estate, and gift tax, but changes to other provisions have - [When, How Much, and What to Tell the Donor? Determining the Date of a Gift](https://www.adlercolvin.com/blog/2018/01/22/much-tell-donor-determining-date-gift/) - It’s January, and charities and their advisors are recovering from the year end rush to give. Individuals will soon turn their attention to filing their tax returns, which may cause them to review their gifts to charity last year. Suppose a donor arranged for a gift in December and the charity received it in January. - [California Tax Lawyer Publishes “Proposed Guidance for Donor Advised Funds”](https://www.adlercolvin.com/blog/2015/08/13/california-tax-lawyer-publishes-proposed-guidance-for-donor-advised-funds/) - The California Tax Lawyer recently published Proposed Guidance for Donor Advised Funds, a policy paper co-authored by Adler & Colvin associate attorney Jorge Lopez and Courtney Nash of Farella, Braun + Martel. The authors describe the history of DAFs and explain the changes made with the adoption of new rules as part of the Pension - [IRS Removes Expedited Handling for Determination Letters](https://www.adlercolvin.com/blog/2014/01/03/irs-removes-expedited-handling-for-determination-letters/) - *** THIS POST HAS BEEN SUPERSEDED BY NEW INFORMATION FROM THE IRS *** Please refer to https://www.adlercolvin.com/blog/2014/01/29/update-expedited-handling-for-determination-letters-still-available In Section 9.03(3) of the new Revenue Procedure 2014-4, the IRS has clarified that the option to request expedited handling is no longer available for determination letters. The Revenue Procedure defines a “determination letter” as “a written statement - [Colvin Questions on Issue Ads, IRS/Treasury Answers: the Oral Exchange](https://www.adlercolvin.com/blog/2012/09/25/colvin-questions-on-issue-ads-irstreasury-answers-the-oral-exchange/) - On Friday, September 14, 2012, the Tax Section of the American Bar Association met in Boston. The Exempt Organizations Committee held a panel entitled “News from the IRS and Treasury,” including Lois G. Lerner, Director, EO Division, TE/GE, IRS, and Ruth M. Madrigal, Attorney-Advisor, Office of Tax Policy, Department of Treasury. What follows is the - [Planned Gifts, Endowments, and Quasi-endowments](https://www.adlercolvin.com/blog/2012/11/07/planned-gifts-endowments-and-quasi-endowments/) - There was a recent posting on a listserve that I follow that I found pretty interesting. The original post was as follows: To all: We just received a CRT remainder distribution that was specifically designated to one of our colleges without any further restriction. Our board-approved policy states a preference for placing undesignated bequests and - [Two New California Laws Benefiting Nonprofits](https://www.adlercolvin.com/blog/2013/02/08/two-new-california-laws-benefiting-nonprofits/) - Over 800 new California laws went into effect this January. Two of them — SB 1341 and AB 2641 — directly affect nonprofit organizations, and are intended primarily to aid organizations in maintaining compliance with state regulations. SB 1341 provides an opportunity for nonprofit organizations that have neglected to file required reports with the Attorney General - [Fiscal Sponsorship of Occupy Wall Street . . . and Other Locations](https://www.adlercolvin.com/blog/2011/11/08/fiscal-sponsorship-of-occupy-wall-street-and-other-locations/) - Last week, I received a call from a reporter at the Chronicle of Philanthropy asking whether it was true that people could donate in support of Occupy Wall Street and receive a charitable tax deduction. Here's how I answered: The Alliance for Global Justice is listed with the IRS as a 501(c)(3) public charity and so contributions to - [An Ethical Issue for Estate Planning Attorneys Who Sit on Charity Boards — Take Heed!](https://www.adlercolvin.com/blog/2012/03/30/an-ethical-issue-for-estate-planning-attorneys-who-sit-on-charity-boards-take-heed/) - The Maryland State Bar Association’s Committee on Ethics issued an opinion in 2003 regarding an attorney who served on his church’s “Legacy Committee.” The attorney asked whether he could prepare estate planning documents free of charge for parishioners who wanted to leave a bequest to the church. The Ethics Committee found that this arrangement would constitute - [Doing Right by the Projects: Fiscal Sponsorship after IHC](https://www.adlercolvin.com/blog/2012/02/16/doing-right-by-the-projects-fiscal-sponsorship-after-ihc-2/) - Recent news in the nonprofit press about the reported collapse of International Humanities Center (IHC), a fiscal sponsor organization based in California, has raised real concerns in the philanthropic world. Projects sponsored by IHC received correspondence from IHC indicating that it was unable to make disbursements in response to their check requests for money to - [In Honor of National Public Health Week: Advocacy and Lobbying of Public Health Organizations After Section 503 of the Consolidated Appropriations Act of 2012 (HR 2055)](https://www.adlercolvin.com/blog/2012/04/04/in-honor-of-national-public-health-week-advocacy-and-lobbying-of-public-health-organizations-after-section-503-of-the-consolidated-appropriations-act-of-2012-hr-2055/) - It’s National Public Health Week, which has us thinking about the good works of our many 501(c)(3) clients who, in one way or another, work to alleviate public health concerns. We spend lots of time helping these organizations use the opportunities that the tax code provides to maximize the reach and impact of their advocacy, - [IRS Response to 501(c)(4) Scandal: Initial Assessment and Plan of Action](https://www.adlercolvin.com/blog/2013/07/15/irs-response-to-501c4-scandal-initial-assessment-and-plan-of-action/) - On June 24, 2013, Acting Commissioner of the IRS Daniel Werfel released a report titled “Charting a Path Forward at the IRS: Initial Assessment and Plan of Action,” or, for the sake of brevity, the “Werfel Report.” The Report responds to the Secretary of the Treasury’s request for a 30-day update on the IRS’s progress - [New Year’s Resolutions? Reporting Organizational Changes to the IRS](https://www.adlercolvin.com/blog/2013/01/29/new-years-resolutions-reporting-organizational-changes-to-the-irs/) - For many organizations, January 1 marked the beginning of a new fiscal year and an opportunity to institute programmatic and structural changes. Such changes might include an expansion of the Board of Directors, a winding down of current programs or the introduction of new programs, a revision to the Bylaws, or larger shifts in an - [Date of Gift Rules for Charitable Contributions](https://www.adlercolvin.com/blog/2014/11/04/date-of-gift-rules-for-charitable-contributions/) - The end of the year is nigh, and timing is crucial to determining the year of a donor’s income tax deduction, the value of a donor’s fluctuating asset, and the characterization of the donor’s asset as short-term or long-term. In general, a gift is complete when the donor relinquishes control over the asset and delivers - [Less Is Even More Now: Details of Tax Simplification Proposals for Exempt Organizations' Political and Lobbying Activities](https://www.adlercolvin.com/blog/2013/06/21/less-is-even-more-now-details-of-tax-simplification-proposals-for-exempt-organizations-political-and-lobbying-activities/) - On May 31, we posted on this blog a summary of fourteen proposals for simplifying the Internal Revenue Code, making it easier for exempt organizations to understand and comply with their obligations, and easier for the IRS to enforce those obligations. We know someone reads our blog, because the posting was referenced as the source of - [Less is More: A Proposal for Tax Simplification for Exempt Organizations' Political and Lobbying Activities](https://www.adlercolvin.com/blog/2013/05/31/less-is-more-a-proposal-for-tax-simplification-for-exempt-organizations-political-and-lobbying-activities/) - Recent press coverage of the IRS's review of exemption applications, and Washington's reactions to it, has shone a spotlight on a problem that tax-exempt practitioners have been talking about for years: the need to clarify standards surrounding political and lobbying activity by exempt organizations, and to make compliance with the law easier, for the IRS - [Automatic Excess Benefit Transactions](https://www.adlercolvin.com/blog/2012/03/22/automatic-excess-benefit-transactions/) - Did you know that if a 501(c)(3) public charity or a 501(c)(4) social welfare organization fails to properly substantiate payments that it makes to its insiders as either compensation or reimbursement, those payments may be subject to significant excise taxes? Under Internal Revenue Code Section 4958, the IRS may impose intermediate sanctions on any “excess - [Reinstatement Reloaded: Revenue Procedure 2014-11 Provides Help for Organizations Whose Tax-Exempt Status Was Automatically Revoked](https://www.adlercolvin.com/blog/2014/01/07/reinstatement-reloaded-revenue-procedure-2014-11-provides-help-for-organizations-whose-tax-exempt-status-was-automatically-revoked/) - Since 2010, hundreds of thousands of tax-exempt organizations have lost their exempt status for failing to file the applicable return (Form 990, 990-PF, 990-EZ, or 990-N) three years in a row. While exempt organizations of all types have been affected, many were smaller Section 501(c)(3) charities that never had an annual filing obligation prior to - [Be Judicious If Your Name Is Fictitious: Tips for Nonprofits Using DBAs](https://www.adlercolvin.com/blog/2013/02/22/be-judicious-if-your-name-is-fictitious-tips-for-nonprofits-using-dbas-2/) - “Names are not always what they seem. The common Welsh name BZJXXLLWCP is pronounced Jackson.” — Samuel Clemens (“dba” Mark Twain) Nonprofits use alternate names for many reasons, from making a name shorter to representing a particular project. A nonprofit considering a name change can either legally change its name by amending its articles of - [IRS Examinations—The Seven Stages of Grief](https://www.adlercolvin.com/blog/2012/06/19/irs-examinations-the-seven-stages-of-grief/) - Your 501(c)(3) organization received an IRS Form Letter 3611 in the mail. It reads, “Dear Sir or Madam: We plan to conduct an examination for the above periods on the date, time, and location indicated above.” Attached to the form letter is an Information Document Request, or “IDR,” on IRS Form 4564. It lists 10 to - [Form 8940 Requests and Other Recent Dealings with the IRS](https://www.adlercolvin.com/blog/2011/12/08/form-8940-requests-and-other-recent-dealings-with-the-irs/) - For several months now, the new IRS Form 8940 has been available for use by Section 501(c)(3) charities (and nonexempt charitable trusts) in filing a variety of requests with the IRS. The form can be used to request (a) advance approval of certain set-asides described in Section 4942(g)(2) of the Internal Revenue Code, (b) advance approval - [New Developments affecting Private Foundation Confirmation of Grantee Charity Status](https://www.adlercolvin.com/blog/2012/06/06/new-developments-affecting-private-foundation-confirmation-of-grantee-charity-status/) - As has been publicized recently, the IRS has a new web search tool, “Exempt Organizations Select Check.” This tool allows users to search for organizations that are eligible to receive tax-deductible contributions (the Publication 78 data), as well as organizations that have been automatically revoked for non-filing (the “auto-revoke list”). This data is, among other - [Embezzlement from a Charity: What to Do?](https://www.adlercolvin.com/blog/2012/07/30/embezzlement-from-a-charity-what-to-do/) - Theft from a charity is, fortunately, rare. But it happens, perhaps more in tougher economic times. From the charity’s perspective, the question is what to do when the theft is discovered. As fiduciaries of the charity, its Board must take these situations very seriously, and carefully consider how best to protect the charity’s interests. Every - [Treasury Releases Final Regulations for Private Foundations Making International Grants Using Foreign Public Charity Equivalence Determinations](https://www.adlercolvin.com/blog/2015/09/24/treasury-releases-final-regulations-for-private-foundations-making-international-grants-using-foreign-public-charity-equivalence-determinations/) - Treasury will release tomorrow final regulations regarding private foundations and their use of a process called “foreign public charity equivalence” or “equivalency determination.” Treasury’s hope in issuing these regulations is to facilitate international grantmaking while ensuring that foundation equivalency determinations are appropriately made. Background and 2012 proposed regulations. As explained in a prior post, before - [Exempt Organizations Can Redact Donor-Identifying Information From IRS Form 990, Schedule B Before Public Disclosure](https://www.adlercolvin.com/blog/2015/06/08/exempt-organizations-can-redact-donor-identifying-information-from-irs-form-990-schedule-b-before-public-disclosure/) - Last week, a political-spending watchdog group sent a potentially misleading written request to many exempt organizations (they say over 100) involved in political activities, seeking copies of Form 990, Schedule B for past tax years, including filings that are more than three years old. The request does not explicitly acknowledge the exempt organizations’ right to - [New Payout Requirements for Non-functionally Integrated Type III Supporting Organizations: Comment Period for Proposed Regulations Closes March 28, 2013](https://www.adlercolvin.com/blog/2013/03/15/new-payout-requirements-for-non-functionally-integrated-type-iii-supporting-organizations-comment-period-for-proposed-regulations-closes-march-28-2013/) - On December 28, 2012, the Treasury Department issued final, temporary, and proposed regulations regarding Type III supporting organizations (“Type III SOs”), effective that day. The final and temporary regulations, including the substantial preamble, are here. The temporary and proposed portions of the new regulations, available here, address the calculation of the annual payout requirement for - [IRS Commissioner Hints at Timing for New Political Regulations, Summarizes Thousands of Public Comments](https://www.adlercolvin.com/blog/2015/10/29/irs-commissioner-hints-at-timing-for-new-political-regulations-summarizes-thousands-of-public-comments/) - We looked at IRS Commissioner John Koskinen’s written statement to the Senate Finance Committee, with attached documents, submitted with his testimony on Tuesday, October 27, at http://www.finance.senate.gov/imo/media/doc/27OCT2015Koskinen.pdf. Here’s what’s newsworthy: First, from the Commissioner's oral testimony and from his prepared statement, the IRS and Treasury have not been intimidated by Republican calls to discontinue the - [New IRS Notification Requirement for Section 501(c)(4) Social Welfare Organizations](https://www.adlercolvin.com/blog/2016/01/21/new-irs-notification-requirement-for-section-501c4-social-welfare-organizations/) - UPDATE: In Notice 2016-09, the IRS indicated that the notification requirement will not go into effect until "at least 60 days from the date" it issues regulations implementing Section 506, and no penalties will be assessed against any Section 501(c)(4) organization that submits the required notice by the due date provided in those regulations. On - [Section 501(c)(4) Notice Requirement: IRS Implements New Notice System for Organizations Claiming Exemption Under Section 501(c)(4), Announces Updated Compliance Deadlines](https://www.adlercolvin.com/blog/2016/07/19/section-501c4-notice-requirement-irs-implements-new-notice-system-for-organizations-claiming-exemption-under-section-501c4-announces-updated-compliance-deadlines/) - The IRS has finally caught up with Congress with respect to the new notice requirement for new organizations claiming exemption under Section 501(c)(4). Narrowly (?) missing its self-imposed July 1 deadline for implementing this requirement, the IRS last week released new temporary (and proposed) regulations, a Revenue Procedure (Rev. Proc. 2016-41) explaining the notification system, - [Model C Fiscal Sponsorship: The More Formal, the Better](https://www.adlercolvin.com/blog/2012/01/25/model-c-fiscal-sponsorship-the-more-formal-the-better/) - Model C fiscal sponsorships, where a public charity enters into a pre-approved grant relationship with an unrelated individual or organization, may be less common than Model A direct-program sponsorships, but they do offer some advantages, including the possibility of limiting a sponsor’s liability for project activities. Unfortunately, they also pose a number of traps for - [Is That a Charitable Gift Annuity or a Security?](https://www.adlercolvin.com/blog/2013/02/12/is-that-a-charitable-gift-annuity-or-a-security/) - Some people are bound and determined to find a way to make a buck (or a million) by selling investment products they market as charitable gift annuities and taking enormous commissions from the sales. Back in 2006, charitable gift annuities were at the top of the Security and Exchange Commission’s list of Most Common Older - [Top 25 Comments on IRS Proposed Political Activity Rules: #1 — American Bar Association Section of Taxation](https://www.adlercolvin.com/blog/2014/05/09/top-25-comments-on-irs-proposed-political-activity-rules-1-american-bar-association-section-of-taxation/) - “Promulgating regulations with clear rules regarding political intervention or candidate-related political activity could help the government to avoid constitutional attacks on the grounds of vagueness. . . . Such regulations are not unconstitutional. Quite the contrary, they help remove doubts as to the constitutionality of Service guidance in this important area.” Our countdown closes with - [Final regulations issued for revised Form 990 reporting](https://www.adlercolvin.com/blog/2011/09/27/final-regulations-issued-for-revised-form-990-reporting-2/) - The Treasury Department has issued final regulations for implementing the redesigned Form 990, Return of Organization Exempt From Income Tax. The redesigned Form 990 was first released for tax years beginning in 2008 (returns filed in 2009) and is the first major redesign of the Form 990 in almost thirty years. The final regulations do - [FASB Proposes Significant Changes to Nonprofit Accounting Standards](https://www.adlercolvin.com/blog/2015/07/29/fasb-proposes-significant-changes-to-nonprofit-accounting-standards/) - The Financial Accounting Standards Board (“FASB”) recently issued a Proposed Accounting Standards Update (“ASU”) specific to Not-for-Profit Entities (Topic 958) and Health Care Entities (Topic 954). The ASU seeks to improve net asset classification reporting requirements, as well as require expanded information on liquidity, financial performance, and cash flow. The full scope of proposed changes - [Holiday Giving Guide from the California Association of Nonprofits](https://www.adlercolvin.com/blog/2017/12/19/holiday-giving-guide-california-association-nonprofits/) - Our friends at California Association of Nonprofits have compiled a great list of creative strategies for showing some year-end love for your favorite nonprofit (as well as some useful scam-avoidance techniques). Check it out! - [Every Nonprofit with a Website Needs to Know: New Requirements to Gain and Keep Online Copyright Infringement Liability Protections](https://www.adlercolvin.com/blog/2017/04/18/every-nonprofit-with-a-website-needs-to-know-new-requirements-to-gain-and-keep-online-copyright-infringement-liability-protections/) - Does your nonprofit have a website? Does the website include a blog that allows viewers to post comments? Does it include a discussion forum or other online community component where people can post videos, pictures, or other text or media? Do you have social media channels? If your nonprofit uses this type of online outlet - [IRS Provides Some Limited Guidance on Donor Advised Funds](https://www.adlercolvin.com/blog/2017/12/05/irs-provides-limited-guidance-donor-advised-funds/) - On December 4th the IRS issued Notice 2017-73, which provides some key insights into how the IRS is thinking about three distinct areas involving donor-advised funds. The public is invited to provide input and comment by March 5, 2018. Some organizations may not like where the IRS is headed on at least two of the three areas, but these - [CalNonprofits Seeking Input on California Raffle Laws by June 30](https://www.adlercolvin.com/blog/2017/06/27/calnonprofits-seeking-input-on-california-raffle-laws-by-june-30/) - CalNonprofits recently announced that new raffle regulations are being proposed and discussed this year in California. CalNonprofits is asking nonprofits to weigh in on this discussion through a short survey, as explained in their announcement (reprinted in part below): In California, only nonprofits can conduct raffles. And raffle laws are under discussion for changes. To help - [IRS Releases Revenue Procedure 2017-53 on Foreign Public Charity Equivalence Determinations](https://www.adlercolvin.com/blog/2017/09/15/irs-releases-revenue-procedure-2017-53-on-foreign-public-charity-equivalence-determinations/) - Yesterday, September 14, 2017, the IRS released Revenue Procedure 2017-53, which international grantmakers and their tax advisors have eagerly awaited. As background, private foundations making grants directly to foreign organizations generally must use one of two grantmaking procedures―expenditure responsibility or foreign public charity equivalency. (The latter is known as “FPCE” for short, and also sometimes - [Tax Reform Affects Exempt Organizations](https://www.adlercolvin.com/blog/2017/11/03/tax-reform-affects-exempt-organizations/) - The House Ways and Means Committee on Thursday introduced its highly anticipated tax legislation, called the Tax Cuts and Jobs Act. The Act proposes major changes to the Internal Revenue Code, including lowering the number of tax brackets, increasing the standard income tax deduction, and repealing or limiting other deductions. You may have read about - [IRS Issues Guidance on the Deductibility of Donations to LLC Subsidiaries of Section 501(c)(3) Organizations](https://www.adlercolvin.com/blog/2012/08/09/irs-issues-guidance-on-the-deductibility-of-donations-to-llc-subsidiaries-of-section-501c3-organizations/) - The past week saw the publication of guidance from the IRS that the charitable sector has been awaiting for eleven years: under Notice 2012-52, donors to a limited liability company (LLC) wholly owned by a Section 501(c)(3) organization can claim a charitable deduction under Section 170. The notice is effective for contributions made on or - [New Year’s Treasure? AB 1712 Clarifies that Nonprofits May Claim Unclaimed Property of Certain Dissolved Affiliates in California](https://www.adlercolvin.com/blog/2015/01/08/new-years-treasure-ab-1712-clarifies-that-nonprofits-may-claim-unclaimed-property-of-certain-dissolved-affiliates-in-california/) - This past August, Governor Jerry Brown signed into law AB 1712, which amends the California Code of Civil Procedure to clarify that certain nonprofit organizations whose affiliates have dissolved may claim the unclaimed property of those dissolved entities under the state’s unclaimed property system. Unclaimed Property Law in California California’s Unclaimed Property Law provides a - [Fiscal Sponsorship Survey Seeks Responses by May 8th](https://www.adlercolvin.com/blog/2015/04/24/fiscal-sponsorship-survey-seeks-responses-by-may-8th/) - The National Network of Fiscal Sponsors (NNFS) has released a new field survey designed to gather current, relevant information on organizations engaged in fiscal sponsorship. Click HERE to complete the survey no later than May 8, 2015. We encourage all fiscal sponsors to participate in the survey to ensure that the resulting report represents a - [New Domain Names Available for Nonprofits](https://www.adlercolvin.com/blog/2015/05/11/new-domain-names-available-for-nonprofits/) - As of May 7, 2015, nongovernmental organizations that meet certain eligibility requirements can purchase two new web domains - “.ngo” and “.ong.” Public Interest Registry, the nonprofit that manages the .org web domain, launched the new domains exclusively for nonprofits, unlike the .org domain which is available to both nonprofits and for-profits. The new domains - [IRS to Roll Out New Section 501(c)(4) Notice System on July 1?](https://www.adlercolvin.com/blog/2016/06/09/irs-to-roll-out-new-section-501c4-notice-system-on-july-1/) - A while back, we blogged about a new notification requirement for organizations claiming exemption under Section 501(c)(4) imposed by Congress’s adoption last December of the PATH Act of 2015. The Path Act created a new section of the Internal Revenue Code, Section 506, which requires new and certain existing (see below) Section 501(c)(4) organizations to - [California Franchise Tax Board and Secretary of State Publish First Batch of Delinquent Nonprofits to be Automatically Dissolved or Surrendered.](https://www.adlercolvin.com/blog/2017/03/23/california-franchise-tax-board-and-secretary-of-state-publish-first-batch-of-delinquent-nonprofits-to-be-automatically-dissolved-or-surrendered/) - The California Franchise Tax Board (FTB), in conjunction with the California Secretary of State, published on March 1 the first batch of approximately 5,000 nonprofit corporations that will be administratively dissolved (for California nonprofit corporations) or administratively surrendered (for foreign nonprofit corporations registered in California) exactly 60 calendar days after March 1 (which falls on - [System Outages Cause Delays for Filing Form 8976; IRS Offers to Help Affected Organizations](https://www.adlercolvin.com/blog/2016/09/13/system-outages-cause-delays-for-filing-form-8976-irs-offers-to-help-affected-organizations/) - The initial deadline for new self-declared 501(c)(4) organizations to notify the IRS of their existence was September 6. However, system outages on that day, and since, caused delays that may have prevented organizations from filing on time. The IRS released a statement today promising to "work with you to ensure that you are not subjected - [IRS FY 2014 Data Book Reveals Dramatic Increase in Exempt Organization Approvals](https://www.adlercolvin.com/blog/2015/04/02/irs-fy-2014-data-book-reveals-dramatic-increase-in-exempt-organization-approvals/) - Last week the Internal Revenue Service released its Fiscal Year 2014 Data Book, reporting on IRS operations, enforcement, revenue collection and related activities during the period of October 1, 2013, through September 30, 2014, (the IRS fiscal year). The Data Book included a table on “Closures of Applications for Tax-Exempt Status, by Organization Type and - [Update — Expedited Handling for Determination Letters Still Available](https://www.adlercolvin.com/blog/2014/01/29/update-expedited-handling-for-determination-letters-still-available/) - For the past few weeks, there has been some confusion over Revenue Procedure 2014-4’s apparent elimination of an expedited option for exempt-organization determination letters as discussed previously, since the subsequent Revenue Procedure 2014-9 still included the explanation from previous years about the IRS’s standards for granting expedited treatment of exempt-organization determination letters. Earlier today, the - [Waiting on the IRS? The Shutdown Isn’t Helping](https://www.adlercolvin.com/blog/2013/10/09/waiting-on-the-irs-the-shutdown-isnt-helping/) - Like most parts of the federal government, the IRS is currently operating on a limited basis. As of October 1, all live telephone lines have been closed, and any open or pending audits have been put on hold. According to the IRS website, “people with appointments related to examinations (audits), collection, Appeals or Taxpayer Advocate - [IRS Recognizes Exemption for Nonprofit Community Newspaper](https://www.adlercolvin.com/blog/2013/09/17/irs-recognizes-exemption-for-nonprofit-community-newspaper/) - In recent years, the dramatic expansion of digital news content, and the redirection of advertising dollars away from print, has caused an equally dramatic decline in the viability of print journalism. At the same time, the IRS has demonstrated increased skepticism about whether journalism is charitable, given the historically commercial aspect of news publication. One - [User-Friendly or User-Fraught? California Secretary of State’s New Form Articles for Nonprofit Corporations](https://www.adlercolvin.com/blog/2013/06/19/user-friendly-or-user-fraught-california-secretary-of-states-new-form-articles-for-nonprofit-corporations/) - If you deal with the California Secretary of State’s office with any frequency, you’re probably already familiar with the new requirements for nonprofit articles of incorporation that kicked in at the start of this year. While it’s simple to provide the new information requested (i.e., the corporation’s initial street and mailing addresses), there’s another new development - [Making Sense of Taxation of Political Expenditures of Nonprofit Organizations](https://www.adlercolvin.com/blog/2011/09/14/making-sense-of-taxation-of-political-expenditures-of-nonprofit-organizations/) - This is obscure as blog topics go, but worth your time if you advise on candidate-related activities of 501(c) orgs. By “501(c) orgs,” we mean organizations exempt under section 501(c) of the Internal Revenue Code that aren’t 501(c)(3) public charities and private foundations: most commonly, unions, trade associations, and social welfare organizations. Taxation of these - [Applying Section 6113 Fundraising Disclosures to Modern Media: @IRS: 2 much 2 ask 4 upd8?](https://www.adlercolvin.com/blog/2012/08/21/applying-section-6113-fundraising-disclosures-to-modern-media-irs-2-much-2-ask-4-upd8-3/) - The IRS requires that certain disclosures be made when tax-exempt entities conduct fundraising. Section 6113 of the Internal Revenue Code provides that tax-exempt organizations, contributions to which are not tax deductible―such as political organizations, social clubs, and fraternal orders―that publish fundraising solicitations, must include in any solicitation an express and conspicuous statement that contributions are - [IRS Releases Proposed Regulations for Private Foundations](https://www.adlercolvin.com/blog/2012/09/24/irs-releases-proposed-regulations-for-private-foundations/) - The Department of the Treasury and the IRS have just released proposed regulations for private foundations. Here’s a look at what they say. Expanding class of tax practitioners on whose opinions private foundations can rely for foreign public charity equivalency. Currently, private foundations wishing to make grants to non-U.S. charities generally have to exercise expenditure responsibility - [Secretary Clinton Says Proposed Regulations “Clear the Way” for Equivalency Repositories](https://www.adlercolvin.com/blog/2012/09/27/secretary-clinton-says-proposed-regulations-clear-the-way-for-fpce-repositories/) - Private foundations making grants directly to foreign organizations generally must use one of two grantmaking procedures―expenditure responsibility or foreign public charity equivalency (“FPCE” for short). In FPCE, a grantor makes a good faith determination, based on an affidavit of the grantee or on an opinion of counsel, that the foreign charity meets the basic 501(c)(3) public - [The Election Is Over. Now What?](https://www.adlercolvin.com/blog/2012/11/16/the-election-is-over-now-what/) - Before the election on November 6, you were well aware that your 501(c)(3) charity could not endorse candidates for public office or otherwise intervene in any election. You carefully monitored your organization’s activities over the course of the campaign to comply with this requirement of your charity’s tax-exempt status. The election is over. Now what? - [Can a California Nonprofit Board Vote by Email?](https://www.adlercolvin.com/blog/2012/12/06/can-a-california-nonprofit-board-vote-by-email/) - The answer to this question would appear to be simple: Your CEO and CFO routinely communicate with your board by email, directors frequently discuss issues in email chains or on an internal forum, and notices of board meetings are always sent by email. So directors should be able to vote by email too…right? Unfortunately, the - [Keeping Churches and Charities Nonpartisan – House Vote This Week, Senate Soon](https://www.adlercolvin.com/blog/2017/11/15/keeping-churches-charities-nonpartisan-house-vote-week-senate-soon/) - As everyone has heard, Congress is moving rapidly on a tax reform bill. Parts of it do affect nonprofit organizations and their donors: some minor, some major, a few good, mostly bad. A central concern for many of our clients involves maintaining the absolute prohibition in the Internal Revenue Code on partisan engagement in elections, for - [Private Foundations and Many Charities Can Pull Out All the Stops to Protect the Charitable Contribution Deduction Using the “Self-Defense” Exception in the IRS Lobbying Rules](https://www.adlercolvin.com/blog/2012/12/19/private-foundations-and-many-charities-can-pull-out-all-the-stops-to-protect-the-charitable-contribution-deduction-using-the-self-defense-exception-in-the-irs-lobbying-rules/) - The debate in Congress over the “fiscal cliff” has the nonprofit sector worried for lots of reasons. A big one is the proposal to raise revenue by reducing, capping, or modifying the charitable contribution deduction, which is vital to most charities’ fundraising prospects. Fortunately, federal tax law lets many charities and all private foundations pull out - [Foreign Public Charity Equivalence Repository Launched by Council on Foundations and TechSoup](https://www.adlercolvin.com/blog/2013/03/19/foreign-public-charity-equivalence-repository-launched-by-council-on-foundations-and-techsoup/) - In the wake of new private foundation regulations, I had previously written about the concept of foreign public charity equivalence repositories. Our client TechSoup announced yesterday that their repository, built in collaboration with Council on Foundations, is now up and running. It is always exciting to see a client's hard work come to fruition. - [IRS Sends Compliance Check Questionnaire to More Than 1,300 “Self-declared” 501(c)(4), (c)(5), and (c)(6) Organizations](https://www.adlercolvin.com/blog/2013/03/23/irs-sends-compliance-check-questionnaire-to-more-than-1300-self-declared-501c4-c5-and-c6-organizations/) - As part of a compliance check initiative, this week the IRS sent out letters to more than 1,300 section 501(c)(4), (c)(5), and (c)(6) “self-declared” exempt organizations, requesting the completion of a nine-page online questionnaire (Form 14449) regarding their activities, revenue, and expenditures. Unlike section 501(c)(3) charitable organizations, which are required to obtain an IRS determination of - [Senate Judiciary Subcommittee Holds Hearings on Candidate Activity by Section 501(c)(4) Organizations](https://www.adlercolvin.com/blog/2013/04/12/senate-judiciary-subcommittee-holds-hearings-on-candidate-activity-by-section-501c4s/) - I had the honor this week of testifying in Washington, D.C., before the Senate Judiciary Subcommittee on Crime and Terrorism. The topic was political campaign activity by 501(c)(4) social welfare organizations that signed IRS tax filings stating that they would not intervene, or had not intervened, in candidate elections. The point of the hearing was - [Lots of Colleges and Universities Have Lots of Unrelated Business Taxable Income — What About You?](https://www.adlercolvin.com/blog/2013/04/26/lots-of-colleges-and-universities-have-lots-of-unrelated-business-taxable-income-what-about-you/) - Yesterday, the IRS released its final report on its compliance project on colleges and universities. (For those who don’t remember, this started in 2008 with questionnaires sent to 400 randomly-selected exempt colleges and universities, followed by 34 not-at-all-randomly-selected audits.) While there were other interesting findings, I’d like to focus on the widespread and substantial underreporting of (and - [California May Introduce Social Impact Bonds](https://www.adlercolvin.com/blog/2013/05/02/california-may-introduce-social-impact-bonds/) - Social impact bonds (“SIBs”), sometimes referred to as “pay-for-success” financing, may arrive in California. A bill introduced in the legislature, SB9, would establish the Office of Social Innovation and Entrepreneurship Development. The purpose of this governor’s office would be “to establish partnerships with government agencies, private investors, nonprofit organizations, and for-profit service providers to facilitate the - [A Bad Week for the IRS: Improper Scrutiny of Organizations Applying for Tax-Exempt Recognition](https://www.adlercolvin.com/blog/2013/05/20/a-bad-week-for-the-irs-improper-scrutiny-of-organizations-applying-for-tax-exempt-recognition/) - Five of our attorneys, Rob Wexler, Ingrid Mittermaier, Susan Dawson, and the two of us, were in the audience at the American Bar Association Exempt Organizations Committee meeting in Washington, D.C., on May 10. We heard the remarks from Lois Lerner, head of Exempt Organizations at the IRS, apologizing for how the exemption applications of - [Let’s Improve 501(c)(4)s, Not Eradicate Them: Rosemary Fei on Bloomberg News](https://www.adlercolvin.com/blog/2013/05/22/lets-improve-501c4s-not-eradicate-them-rosemary-fei-on-bloomberg-news/) - Earlier this week, Gregory Colvin and Rosemary Fei reported on the current scandal at the IRS concerning the Service's improper review of certain tax-exemption applications, particularly those applications from conservative and Tea Party groups seeking recognition as 501(c)(4) social welfare organizations. Since the news came out, some commentators have proposed eliminating the 501(c)(4) social welfare category - [Bright Lines Project Submits Legislation to Congress to Fix Tax Law on Political Activity](https://www.adlercolvin.com/blog/2013/07/16/bright-lines-project-submits-legislation-to-congress-to-fix-rules-on-political-activity/) - There may be a silver lining to the crisis at the Internal Revenue Service, as the news of the last two months has revealed serious defects in the IRS administration of rules on political activity by tax-exempt organizations. Take a look at www.brightlinesproject.org. For the last four years, the Bright Lines Project, sponsored first by OMB - [Philanthropic Facilitation Act Encourages Program-Related Investments](https://www.adlercolvin.com/blog/2013/08/25/philanthropic-facilitation-act-encourages-program-related-investments/) - The Philanthropic Facilitation Act recently was introduced in the House of Representatives by co-sponsors Cory Gardner (R-CO) and Jared Polis (D-CO). The Act would amend the Internal Revenue Code to create a voluntary review process by which the Internal Revenue Service would determine whether specific investments qualify as a private foundation program-related investment (PRI). Expedited approval - [Just Released Proposed 501(c)(4) Regulations: A Good Start, But Rough . . .](https://www.adlercolvin.com/blog/2013/11/27/just-released-proposed-501c4-regulations-a-good-start-but-rough/) - The U.S. Treasury Department and Internal Revenue Service released proposed regulations purporting to address the recent controversy over political activity conducted by and through organizations exempt under Section 501(c)(4) of the Internal Revenue Code, which are not required to disclose their donors publicly. We’ll have more to say soon, but after an initial quick reading, - [New Year, New IRS Filing Requirement: Reporting Changes to “Responsible Party” on Form 8822-B](https://www.adlercolvin.com/blog/2014/01/03/new-year-new-irs-filing-requirement-reporting-changes-to-responsible-party-on-form-8822-b/) - Effective January 1, 2014, the IRS is using a new form – Form 8822-B – for organizations to report changes to their “responsible party.” Form 8822-B applies to all entities with a federal employer identification number (EIN), and includes a box to check if the organization is tax-exempt. The form may also be used to - [Can Nonprofit Directors Take Leaves of Absence?](https://www.adlercolvin.com/blog/2014/01/24/can-nonprofit-directors-take-leaves-of-absence/) - Suppose a director can’t participate on a nonprofit board for several months because of a prolonged sabbatical overseas, medical treatment, or a family situation, but would like to stay a director in the long term, and the organization would like the person to stay on the board. Can’t the director just take a leave of - [Comments Due Tomorrow on 501(c)(4) Political Activity Proposed Regulations](https://www.adlercolvin.com/blog/2014/02/26/comments-on-draft-regulations-on-501c4-political-activity-due-tomorrow/) - You may have heard that the IRS recently issued draft regulations that would drastically change how it defines and treats political activity of 501(c)(4) organizations. The deadline for submitting comments on the draft regulations is tomorrow, February 27. Here are two easy options for adding your voice to the discussion: Draft and submit your own comments, - [Senate Confirmation Votes Are “Specific Legislation,” so Know Your Lobbying Rules!](https://www.adlercolvin.com/blog/2014/03/20/senate-confirmation-votes-are-specific-legislation-so-know-your-lobbying-rules/) - President Obama’s nomination of Dr. Vivek Murthy, a highly regarded physician and serial entrepreneur, to be Surgeon General of the United States has become a hot topic in political circles. Dr. Murthy has been endorsed by prestigious voices in the medical establishment, such as the New England Journal of Medicine, and mainstream media such as - [IRS Proposed Rules for 501(c)(4)s and Other Tax-Exempts: Our Top 25 Comments Countdown](https://www.adlercolvin.com/blog/2014/04/07/comments-on-irs-draft-political-rules-for-501c4s-our-top-25-countdown/) - More than 140,000 comments were filed online by February 27, 2014, reacting to the IRS/Treasury proposal to define “candidate-related political activity” for 501(c)(4) social welfare organizations. The IRS also posed questions concerning what the upper limit of candidate-related political activity should be (opinions range between 49% and zero), and whether the definition should apply to - [Top 25 Comments on IRS Proposed Political Activity Rules: #24 - Council on Foundations](https://www.adlercolvin.com/blog/2014/04/08/24-council-on-foundations-irs-proposed-rules-for-501c4s-and-other-tax-exempts-top-25-comments-countdown/) - “At a time when the influence of big money in our election cycles has never been more pronounced, foundations and nonprofit organizations have an essential role to play in helping to educate and empower everyday citizens to make their voices heard.” The Council on Foundations represents over 1,700 different public and private foundations across the - [Top 25 Comments on IRS Proposed Political Activity Rules: #23 - Over 25,000 Public Citizen Activists](https://www.adlercolvin.com/blog/2014/04/09/top-25-comments-on-irs-proposed-political-activity-rules-23-over-25000-public-citizen-activists/) - “Don’t let political operatives hide who’s funding their partisan political smears and attack ads!” This particular comment is even shorter than that of Stephen Colbert. We think it worth including in our list, however, for the sheer number of signers. 25,054 supporters of Public Citizen signed onto a petition to support the rulemaking and to call - [Top 25 Comments on IRS Proposed Political Activity Rules: #22 — 501(c)(4) Organization Joint Comments](https://www.adlercolvin.com/blog/2014/04/10/top-25-comments-on-irs-proposed-political-activity-rules-22-501c4-organization-joint-comments/) - “…the IRS should adopt one consistent definition of political activity that applies only to activities truly partisan in nature and which does not interfere with the ability of exempt organizations to engage in valuable civic engagement and advocacy.” This prominent group of longstanding social welfare organizations (Sierra Club, Human Rights Campaign, League of Conservation Voters, - [Top 25 Comments on IRS Proposed Political Activity Rules: #21 — The Arc of the U.S.](https://www.adlercolvin.com/blog/2014/04/11/top-25-comments-on-irs-proposed-political-activity-rules-21-the-arc-of-the-u-s/) - “We need to ensure that organizations are clearly free to pursue and publicize their legitimate public policy work with lawmakers and on proposed legislation regardless of whether a primary or general election will occur within a certain time period. We need clear definitions of political intervention that apply consistently across the tax code and that - [Top 25 Comments on IRS Proposed Political Activity Rules: #20 — Rep. Chris Van Hollen, Public Citizen, Democracy 21, Campaign Legal Center](https://www.adlercolvin.com/blog/2014/04/14/top-25-comments-on-irs-proposed-political-activity-rules-20-rep-chris-van-hollen-public-citizen-democracy-21-campaign-legal-center/) - “Conformity with the statute requires that the IRS amend its regulation to require that § 501(c)(4) organizations pursue promotion of social welfare to the exclusion of other activities, including electoral activity, that do not constitute promotion of social welfare; or, at most, that such non-social welfare activities be de minimis and insubstantial.” This group had previously - [Top 25 Comments on IRS Proposed Political Activity Rules: #19 — National Rifle Association](https://www.adlercolvin.com/blog/2014/04/15/top-25-comments-on-irs-proposed-political-activity-rules-19-national-rifle-associatio/) - “This ‘keep-’em-guessing’ facts-and-circumstance test is intolerable and must be replaced. … Particularly with respect to tax laws that affect First Amendment rights, a system that has clear, comprehensible lines is essential.” As a threshold matter, the NRA notes in its comments that its ongoing compliance with the tax law has been extraordinarily expensive and time-consuming, - [Top 25 Comments on IRS Proposed Political Activity Rules: #18 — Nonprofit VOTE, Project VOTE, and Rock the Vote](https://www.adlercolvin.com/blog/2014/04/16/top-25-comments-on-irs-proposed-political-activity-rules-18-nonprofit-vote-project-vote-and-rock-the-vote/) - “It has never been more important, since the Supreme Court declared in Citizens United that election laws cannot prohibit corporations from independent political spending, for our tax laws to plainly identify what may and may not be funded with tax-free money.” — Ashley Spillane, Executive Director, Rock the Vote Together, these three organizations provide an - [Top 25 Comments on IRS Proposed Political Activity Rules: #17 - The League of Women Voters of the United States](https://www.adlercolvin.com/blog/2014/04/17/top-25-comments-on-irs-proposed-political-activity-rules-17-the-league-of-women-voters-of-the-united-states/) - “In a democratic country, where government is based on the consent of the governed, there is a vital role for 501(c)(4) organizations to play in providing truly nonpartisan services to voters.” Many state chapters of the League of Women Voters filed comments. We note the comments of the national umbrella organization here for the organization’s historic - [Top 25 Comments on IRS Proposed Political Activity Rules: #16 — Some Religious Perspectives](https://www.adlercolvin.com/blog/2014/04/18/top-25-comments-on-irs-proposed-political-activity-rules-16-some-religious-perspectives/) - Evangelical Council for Financial Accountability “While the Treasury and the IRS seek greater clarity by further restricting the types of permissible political activity of tax-exempt organizations, the Commission [on Accountability and Policy for Religious Organizations] would achieve greater clarity by allowing more freedom for tax-exempt organizations to engage in political speech—while simultaneously preserving the long-held - [Top 25 Comments on IRS Proposed Political Activity Rules: #15 — FEC Commissioners](https://www.adlercolvin.com/blog/2014/04/21/top-25-comments-on-irs-proposed-political-activity-rules-15-fec-commissioners/) - We take this opportunity to combine two very different comments, both from members of the Federal Election Commission. Three (Republican) FEC Commissioners “In our experience, both as FEC Commissioners and in our previous roles as counsel to participants in the political process, we cannot emphasize enough the need to comply with the congressional call for - [Proposed San Francisco Ordinance Would Impose Significant New Disclosure Obligations on Nonprofits That Interact with City Officials](https://www.adlercolvin.com/blog/2014/04/21/proposed-san-francisco-ordinance-would-impose-significant-new-disclosure-obligations-on-nonprofits-that-interact-with-city-officials/) - A recent proposal by San Francisco Board of Supervisors President David Chiu would impose significant new disclosure obligations on nonprofits that have business with the City and County of San Francisco. Apparently intended to target communications and expenditures made by or on behalf of certain developers seeking to influence public officials, the proposal in its - [Top 25 Comments on IRS Proposed Political Activity Rules: #14 — Funders’ Committee for Civic Participation](https://www.adlercolvin.com/blog/2014/04/22/top-25-comments-on-irs-proposed-political-activity-rules-14-funders-committee-for-civic-participation/) - “The revised proposal should apply universally to all tax categories and make clear that nonpartisan civic engagement is not considered political activity.” The Funders’ Committee for Civic Participation (FCCP), an Oregon-based coalition of grantmakers, provides a concise summary of the overarching dangers of adopting the proposed rules in their current form. FCCP’s focus is on - [Top 25 Comments on IRS Proposed Political Activity Rules: #13 — Center for Competitive Politics](https://www.adlercolvin.com/blog/2014/04/23/top-25-comments-on-irs-proposed-political-activity-rules-13-center-for-competitive-politics/) - “A rule should respect Supreme Court precedent, comport with the Internal Revenue Code, provide clear guidance, be simple to understand and implement, and provide for equitable enforcement.” The Center for Competitive Politics submitted thorough comments that address multiple constitutional concerns, and include their very own proposed rules for consideration by the IRS. CCP’s rules outline - [Top 25 Comments on IRS Proposed Political Activity Rules: #12 - Tax-Exempt Organization Attorneys](https://www.adlercolvin.com/blog/2014/04/24/top-25-comments-on-irs-proposed-political-activity-rules-12-tax-exempt-organization-attorneys/) - “Each of us in our respective practices representing 501(c) organizations is all too familiar with the problems related to existing law and guidance on exempt-organization political activity. …. Because the law itself is not clear, we often find ourselves unable to give our clients the clear answers they seek and should reasonably expect.” 21 prominent - [Top 25 Comments on IRS Proposed Political Activity Rules: #11 — The Trade Association Perspective](https://www.adlercolvin.com/blog/2014/04/25/top-25-comments-on-irs-proposed-political-activity-rules-11-the-trade-association-perspective/) - “Given that any rule adopted for 501(c)(4) entities pertaining to political activity could be applied by the IRS and tax law practitioners by analogy (if not directly) to other tax-exempt organizations, the adoption of the proposed rules would severely restrict the advocacy and civic activities of 501(c)(6) trade associations … undermining their core purpose.” — - [Top 25 Comments on IRS Proposed Political Activity Rules: #10 — Ottinger Foundation, The Leonard and Sophie Davis Fund, and The Woodbury Fund](https://www.adlercolvin.com/blog/2014/04/28/top-25-comments-on-irs-proposed-political-activity-rules-10-ottinger-foundation-the-leonard-and-sophie-davis-fund-and-the-woodbury-fund/) - “[T]he proper course for the IRS is ‘to mend it, not end it.’” The comments submitted by these three family foundations (Ottinger Foundation, The Leonard and Sophie Davis Fund, and The Woodbury Fund) elegantly reflect the concerns of grantmakers that fund nonpartisan voter education, as well as charities seeking to “curb the corrupting influence of - [Top 25 Comments on IRS Proposed Political Activity Rules: #9 — Bipartisan NPRM Comments](https://www.adlercolvin.com/blog/2014/04/29/top-25-comments-on-irs-proposed-political-activity-rules-9-bipartisan-nprm-comments/) - “The proposed rules treat as political a host of activities that are now and should continue to be defined as non-political, rather than discarding years of IRS rulings, guidance and precedent . . . .” The variety of organizations that signed on to these brief comments attests to the widespread dissatisfaction with the proposed rules. The comments were developed - [Top 25 Comments on IRS Proposed Political Activity Rules: #8 — Alliance for Justice](https://www.adlercolvin.com/blog/2014/04/30/top-25-comments-on-irs-proposed-political-activity-rules-8-alliance-for-justice/) - “AFJ strongly believes that the proposal in the NPRM to redefine the meaning of ‘social welfare’ activity so as to exclude certain nonpartisan election-related activity goes beyond the statutory authority provided by Congress and will deter a wide-array of legitimate activity which has long-been recognized as promoting the general welfare of the community.” Alliance for - [Top 25 Comments on IRS Proposed Political Activity Rules: #7 — American Civil Liberties Union](https://www.adlercolvin.com/blog/2014/05/01/top-25-comments-on-irs-proposed-political-activity-rules-7-american-civil-liberties-union/) - “ . . . we urge the Service to abandon both the approach in the proposed rule and the existing ‘facts and circumstances’ test. We respectfully submit that the Service needs to offer a clear and easily interpreted rule on what constitutes express advocacy and a firm answer on how much such activity will result - [Top 25 Comments on IRS Proposed Political Activity Rules: #6 — Independent Sector](https://www.adlercolvin.com/blog/2014/05/02/top-25-comments-on-irs-proposed-political-activity-rules-6-independent-sector/) - “We encourage the IRS to engage tax-exempt organizations in a meaningful dialogue to address the many concerns expressed during this comment process, and provide the public an opportunity to provide input on a revised proposed rule that better defines permissible political activity while preserving the important advocacy role and vital voice of tax-exempt organizations in - [Top 25 Comments on IRS Proposed Political Activity Rules: #5 — American Institute of Certified Public Accountants (AICPA)](https://www.adlercolvin.com/blog/2014/05/05/top-25-comments-on-irs-proposed-political-activity-rules-5-american-institute-of-certified-public-accountants-aicpa/) - “The confidence of exempt organizations, tax preparers, and the public, in the enforcement of tax laws, is diminished when the application of these laws [is] unclear or difficult to understand.” The AICPA is the world’s largest member association representing the accounting profession, with more than 394,000 members in 128 countries and a 125-year history. Their brief - [Top 25 Comments on IRS Proposed Political Activity Rules: #4 — NAACP and NAACP-National Voter Fund](https://www.adlercolvin.com/blog/2014/05/06/top-25-comments-on-irs-proposed-political-activity-rules-4-naacp-and-naacp-national-voter-fund/) - “ . . . much of the work that the NAACP did in the early years to combat racial discrimination in the administration of our nation’s voting laws would be illegal under the proposed regulations.” The concise and eloquent comments by the NAACP and its 501(c)(3) affiliate, the NAACP-National Voter Fund, are among the most - [Top 25 Comments on IRS Proposed Political Activity Rules: #3 — Center for Responsive Politics (OpenSecrets.org)](https://www.adlercolvin.com/blog/2014/05/07/top-25-comments-on-irs-proposed-political-activity-rules-3-center-for-responsive-politics-opensecrets-org/) - “Over the last four election cycles, the amount of spending by 501(c)(4) social welfare organizations in particular has grown dramatically. In 2006, just $1.3 million in political spending was reported to the Federal Election Commission (FEC) by 501(c)(4) organizations, while by the 2010 cycle, that total had risen to $92 million. In 2012, the number more than - [Top 25 Comments on IRS Proposed Political Activity Rules: #2 — Bright Lines Project](https://www.adlercolvin.com/blog/2014/05/08/top-25-comments-on-irs-proposed-political-activity-rules-2-bright-lines-project/) - “We don’t want a bad political definition for 501(c)(4) organizations, rather we want a good definition for everybody.” So, we admit to a bias on this one. Greg Colvin is chair of the Bright Lines Project (“BLP”) Drafting Committee, whose nine members include Rosemary Fei, also a principal in our firm. Having said that, here - [IRS Postpones Summer Hearings on Political Rules, Will Do Second Draft](https://www.adlercolvin.com/blog/2014/05/28/irs-postpones-summer-hearings-on-political-rules-will-do-second-draft/) - On May 22, 2014, the IRS announced that “it is likely that we will make some changes” to the heavily-criticized regulation proposed last November by Treasury and the Service to govern 501(c)(4) political activity. The announcement continued: “Given the diversity of views expressed and the volume of substantive input, we have concluded that it would be - [Revised Rules on 501(c)(4)s and Political Activity Expected in Early 2015](https://www.adlercolvin.com/blog/2014/06/20/revised-rules-on-501c4s-and-political-activity-expected-in-early-2015/) - Earlier this week, IRS Commissioner John Koskinen explained in an interview with the Center for Public Integrity that the IRS expects to complete revised proposed regulations defining political activity for 501(c)(4) (and possibly other types of 501(c)) organizations by early 2015. The Center for Public Integrity reports that Koskinen elaborated on the nature of the - [IRS Debuts Streamlined Form 1023-EZ Application for Recognition of Exemption Under Section 501(c)(3)](https://www.adlercolvin.com/blog/2014/07/03/irs-debuts-streamlined-form-1023-ez-application-for-recognition-of-exemption-under-section-501c3-2/) - In hopes of reducing the long backlog of exemption applications and ostensibly freeing up resources for more robust enforcement, the Internal Revenue Service released on Tuesday a new short-form tax exemption application, Form 1023-EZ, for certain small charities. The release also includes instructions for completing the form. To be eligible to use the new form, - [CalNonprofits Releases Report on Impact of California’s Nonprofit Sector](https://www.adlercolvin.com/blog/2014/08/11/calnonprofits-releases-report-on-impact-of-californias-nonprofit-sector/) - On August 5, 2014, CalNonprofits, a statewide alliance of nearly 10,000 nonprofit organizations promoting the interests of California's nonprofit sector, released a report, Causes Count: The Economic Power of California's Nonprofit Sector, "the first report of its kind to examine the nonprofit sector's scope, activities and economic impact" in California. If you don’t have time to - [Goodbye Flexible Purpose Corporation, Hello Social Purpose Corporation: Governor Brown Signs S.B. 1301](https://www.adlercolvin.com/blog/2014/10/06/goodbye-flexible-purpose-corporation-hello-social-purpose-corporation-governor-brown-signs-s-b-1301/) - On September 27, Governor Brown signed into law an amendment to the Corporate Flexibility Act of 2011, which had established the flexible purpose corporation (“FPC”) as a hybrid corporate form then unique to California. The amendment, S.B. 1301, changes existing law (found under Corporations Code Sections 2500-3503) to emphasize the social-purpose nature of the FPC, - [New Political Rules for 501(c)s in March 2015?](https://www.adlercolvin.com/blog/2014/12/09/new-political-rules-for-501cs-in-march-2015/) - We daren’t get our hopes up, but... We heard through the grapevine that March 2015 is the release date for a second round of proposed rulemaking concerning Section 501(c) regulations relating to political campaign intervention. Indeed, an online calendar at the Office of Information and Regulatory Affairs at the Office of Management and Budget now - [Hundreds of Thousands of Nonprofits Affected by Security Breach Related to Electronic Filings](https://www.adlercolvin.com/blog/2015/02/27/hundreds-of-thousands-of-nonprofits-affected-by-security-breach-related-to-electronic-filings/) - The Urban Institute’s National Center for Charitable Statistics (“NCCS”) reported this week that hackers tapped into its online filing system for Forms 990, 990-EZ, 990-N, and 8868 (Application for Extension), as well as state filings for Hawaii, Michigan, and New York. According to the report, information including e-mail addresses, usernames, passwords, individual names, and IP - [Greg Colvin named 2015 Outstanding Nonprofit Attorney](https://www.adlercolvin.com/blog/2015/06/02/greg-colvin-named-2015-outstanding-nonprofit-attorney/) - Adler & Colvin is proud to announce that Greg Colvin has been named the 2015 Outstanding Nonprofit Attorney by the Nonprofit Organizations Committee of the American Bar Association’s Section on Business Law. The Business Law Section gives the Outstanding Nonprofit Lawyer Awards annually in several categories to those who have made outstanding contributions to the - [Senate Judiciary Oversight Subcommittee Hearing on IRS and Political Tax Law](https://www.adlercolvin.com/blog/2015/08/03/senate-judiciary-oversight-subcommittee-hearing-on-irs-and-political-tax-law/) - I had the honor of testifying in Washington, D.C., on July 29, 2015, before the Senate Judiciary Subcommittee on Oversight, Agency Action, Federal Rights and Federal Courts, chaired by Senator Ted Cruz, about the current IRS work on developing regulations to define political campaign activity for tax-exempts. (The picture below shows us, the witnesses, being - [A Smart Pitch for Nonprofit Advocacy](https://www.adlercolvin.com/blog/2015/08/18/a-smart-pitch-for-nonprofit-advocacy/) - Campion Foundation Trustee Sonya Campion recently made an intelligent pitch for private foundation directors, and their institutions, to arm themselves with knowledge about the rules governing advocacy by foundations and their grantees, and to use the powerful tools that the tax code provides for funding change. We couldn’t agree more! Want to get started? These free - [IRS Clarifies Position on Private Foundation Mission-Related Investments Under Section 4944](https://www.adlercolvin.com/blog/2015/09/17/irs-clarifies-position-on-private-foundation-mission-related-investments-under-section-4944/) - In Notice 2015-62 issued on Tuesday, the IRS explained that a private foundation and its managers will not necessarily be penalized under Internal Revenue Code Section 4944 for a mission-related investment that does not qualify as a program-related investment (PRI) and that offers a lower return than more standard alternatives, since a foundation’s charitable purposes - [Proposition C Impacts Nonprofit Organizations Lobbying in San Francisco](https://www.adlercolvin.com/blog/2015/11/02/proposition-c-impacts-nonprofit-organizations-lobbying-in-san-francisco/) - The City and County of San Francisco’s lobbying ordinance (Campaign and Governmental Conduct Code §§2.100-155) currently requires any person influencing local legislative or administrative actions through contacts with city officials or their staff to register with the Ethics Commission, but the ordinance provides an exemption for certain nonprofits (all 501(c)(3)s and some smaller 501(c)(4)s). The - [New York College Cannot Change Its Name in Return for a Proposed Donation](https://www.adlercolvin.com/blog/2015/11/03/new-york-college-cannot-change-its-name-in-return-for-a-proposed-donation/) - Paul Smith’s College, “the College of the Adirondacks,” was established in 1937 and remains the only baccalaureate-degree-granting institution in Adirondack Park, New York. Paul’s son, Phelps Smith, bequeathed the bulk of his estate to create a college in his father's name, and his bequest required that the college “be forever known” as Paul Smith’s College of - [New Year, New Ventures: Keeping Up With Charitable Sales Promotions](https://www.adlercolvin.com/blog/2016/01/19/new-year-new-ventures-keeping-up-with-charitable-sales-promotions/) - Readers may remember our blog post from 2012, Are You in a Commercial Co-Venture?, in which we described common scenarios that trigger state requirements for charities and companies engaged in commercial co-ventures (also known as charitable sales promotions, or cause marketing). Over the years, we have seen the popularity of such ventures continue to rise, - [Congress Missed a Valuable Opportunity: Greg Colvin and Others Discuss Congress’ Refusal to Fund Regulations on Section 501(c)(4)](https://www.adlercolvin.com/blog/2016/02/23/congress-missed-a-valuable-opportunity-greg-colvin-and-others-discuss-congress-refusal-to-fund-regulations-on-section-501c4/) - On February 8, Tax Analysts published an article titled Confusion Over Judging Political Activity Still Reigns at IRS. In the article, Paul C. Barton describes the prohibition that appeared in the 2016 Consolidated Appropriations Act against using any fiscal year federal funds “to issue, revise, or finalize any regulation, revenue ruling, or other guidance ... - [Happy Birthday, Greg!](https://www.adlercolvin.com/blog/2016/03/31/happy-birthday-greg/) - Our colleague, mentor, and friend Greg Colvin is having a significant birthday today, and we at Adler & Colvin want to wish him a very happy birthday! For more than 30 years, Greg has meant (and continues to mean) so much to our firm, shaping its vision and character. He has had a similar effect - [Independent Sector Webinar, April 19, on Charities and Elections](https://www.adlercolvin.com/blog/2016/04/12/independent-sector-webinar-april-19-on-charities-and-elections/) - Independent Sector, a leading national organization of nonprofits, will host a webinar on Tuesday, April 19, at 2:00 p.m. Eastern time (11:00 a.m. Pacific) on the topic “How 501(c)(3)s Can Engage with Candidates and Voters.” On the panel, our own Greg Colvin will cover the basic do’s and don’ts, and describe nonpartisan ways that charities can - [Final PRI Regulations Released](https://www.adlercolvin.com/blog/2016/04/22/final-pri-regulations-released/) - The Treasury Department and Internal Revenue Service yesterday released final regulations on private foundation program-related investments. These regulations put in final form nine examples of investments that qualify as PRIs, initially proposed by the IRS in 2012. The White House has been enthusiastic about impact investing as a tool to further social and charitable objectives, - [Coming Changes to Federal Overtime Rules Will Affect Nonprofit Employers](https://www.adlercolvin.com/blog/2016/05/31/coming-changes-to-federal-overtime-rules-will-affect-nonprofit-employers/) - The US Department of Labor has issued new regulations, effective for most employers in December 2016, that will affect how employers, including nonprofits, determine which employees are exempt from certain wage and hour rules. Since we’re not employment lawyers, these new rules fall outside of our areas of expertise, but our friends at California Association - [The Election Is Over. Now What?](https://www.adlercolvin.com/blog/2016/11/16/the-election-is-over-now-what-2/) - Before the election on November 8, you were well aware that your 501(c)(3) charity could not endorse candidates for public office or otherwise intervene in any election. You carefully monitored your organization’s activities over the course of the campaign to comply with this requirement of your charity’s tax-exempt status. The election is over, and Donald - [Nonprofits: Amplify Your Voice in the November Election with these Helpful Tips](https://www.adlercolvin.com/blog/2016/09/02/nonprofits-amplify-your-voice-in-the-november-election-with-these-helpful-tips/) - Our friends at California Association of Nonprofits have some creative tips for how nonprofits can make their voices heard on Election Day, and some resources to help. Check it out! - [Good News for CRATs!](https://www.adlercolvin.com/blog/2016/08/30/good-news-for-crats/) - A charitable remainder annuity trust (“CRAT”) is a trust that pays a fixed amount to a beneficiary (typically the donor) for his/her life or a term of years, and then pays the remainder to one or more charities. The fixed amount is generally defined as a percentage of the initial value of the asset(s) contributed - [Good News on the Investment Front!! California Passes AB 792, Harmonizing Investment Standards for Nonprofits in California](https://www.adlercolvin.com/blog/2015/09/30/good-news-on-the-investment-front-california-passes-ab-792-harmonizing-investment-standards-for-nonprofits-in-california/) - The stock market may be in shambles, but California charities have reason to celebrate. Historically, charities formed as California nonprofit public benefit corporations have had to satisfy two state law investment standards: Corp. Code Section 5240 and UPMIFA (found at Probate Code section 18501 and following). Corp. Code Section 5240(b) provides that in making investments, a - [Taxation of Exempts Publishes "Comments on Proposed Regulations Show Exempt Organizations’ Concerns" by Martha Lackritz](https://www.adlercolvin.com/blog/2014/11/26/taxation-of-exempts-publishes-comments-on-proposed-regulations-show-exempt-organizations-concerns-by-martha-lackritz/) - Taxation of Exempts recently published Martha Lackritz’s article Comments on Proposed Regulations Show Exempt Organizations’ Concerns. In her article, Martha surveys a sample of the over 170,000-plus comments eventually submitted by the public to the IRS in response to its proposed regulations on candidate-related political activities of social welfare organizations. If you have yet to - [South Carolina Creates New Requirements for Commercial Co-Venturers; Deadline Tomorrow (October 4, 2014) for Commercial Co-Venturers Currently Running Solicitation Campaigns](https://www.adlercolvin.com/blog/2014/10/03/south-carolina-creates-new-requirements-for-commercial-co-venturers-deadline-tomorrow-october-4-2014-for-commercial-co-venturers-currently-running-solicitation-campaigns/) - Earlier this year, South Carolina enacted House Bill 3367 (H. 3367), a bill aimed at addressing concerns of the community and enforcement issues with the state’s Solicitation of Charitable Funds Act (the “Act”). H. 3367 amended the Act, including adding new requirements for commercial co-venturers. As of March 13, 2014, the effective date of H. - [Call to Participate in Survey Conducted by CalNonprofits](https://www.adlercolvin.com/blog/2013/12/12/call-to-participate-in-survey-conducted-by-calnonprofits/) - The California Association of Nonprofits (doing business as CalNonprofits) is conducting a study of the economic and social impact of California’s nonprofit 501(c)(3) sector. CalNonprofit’s CEO, Jan Masaoka, is asking charities to participate by taking a survey. While our firm is not involved with the study, it seems a worthwhile effort. Jan’s message, reprinted here, has - [Arizona, Maine, and Nevada Pass Laws affecting Charitable Solicitation Registration Requirements: Is there a trend emerging?](https://www.adlercolvin.com/blog/2013/11/11/arizona-maine-and-nevada-pass-laws-affecting-charitable-solicitation-registration-requirements-is-there-a-trend-emerging/) - With roughly 39 states and the District of Columbia having some form of charitable solicitation registration laws, a majority of states regulate charitable solicitation registration. It is less clear, however, whether a trend is emerging for tighter or more relaxed regulation within those systems. Lawmakers dealing with charitable solicitation registration laws often struggle to find the - [Nevada Establishes State Charitable Solicitation Registration Requirements](https://www.adlercolvin.com/blog/2013/11/07/nevada-establishes-state-charitable-solicitation-registration-requirements/) - Unlike Arizona and Maine, which recently removed certain charitable solicitation registration requirements, Nevada recently established charitable solicitation registration requirements with the enactment of AB 60. Previously, Nevada had no charitable solicitation registration laws. Effective January 1, 2014, Nevada will require a nonprofit corporation to register with the Nevada Secretary of State before it solicits tax-deductible charitable - [Maine Passes an Act to Streamline the Charitable Solicitations Act](https://www.adlercolvin.com/blog/2013/11/04/maine-passes-an-act-to-streamline-the-charitable-solicitations-act/) - Maine generally requires a charitable organization to become licensed with the state before it solicits, accepts, or obtains contributions in the state. To become licensed, a charitable organization must file an initial registration form, certain other information such as copies of contracts with professional solicitors or professional fundraising counsel, and annual renewal applications that include - [Arizona Repeals the Charitable Solicitation Registration Requirement for Charitable Organizations](https://www.adlercolvin.com/blog/2013/10/31/arizona-repeals-the-charitable-solicitation-registration-requirement-for-charitable-organizations/) - As of September 13, 2013, charitable organizations soliciting in Arizona are no longer required to register with the Arizona Secretary of State. Prior to this change in law, charitable organizations were required to file an initial charitable registration with the Secretary of State before soliciting their first contribution, whether through a contracted fundraiser or otherwise, - [Some Restrictions Apply: Donating Restricted Stock](https://www.adlercolvin.com/blog/2013/05/14/some-restrictions-apply-donating-restricted-stock/) - Congratulations! Your startup is finally going public/being acquired/experiencing some other “liquidity event,” and those shares you have been earning are actually going to be worth something! Your taxable income is probably going to spike this year, and you may be thinking about offsetting it with a large donation to your favorite public charity. Your most - [Social Enterprise―Innovating through Impactful Partnerships](https://www.adlercolvin.com/blog/2012/09/10/social-enterprise―innovating-through-impactful-partnerships/) - OK. I don’t know what the title of my post means either, but that is actually my point! Social enterprise is an emerging and developing business approach, whether accomplished through a tax-exempt organization, a traditional for-profit entity, or one of the newer hybrid forms―L3Cs, Benefit Corporations, or Flexible Purpose Corporations. With new approaches necessarily comes new - [Colvin Letter to IRS Requests Answers on Criteria for Nonprofit Issue Ads Broadcast during Elections](https://www.adlercolvin.com/blog/2012/08/31/colvin-letter-to-irs-requests-answers-on-criteria-for-nonprofit-issue-ads-broadcast-during-elections/) - On August 24, I wrote to Lois Lerner, director of Exempt Organizations at the Internal Revenue Service, with the following message: You'll recall my May 7, 2012, letter suggesting that the IRS clear up the confusion surrounding how to use the two existing Revenue Rulings to determine, for instance, whether a (c)(4) has done too - [The IRS Should Consolidate Its Two Rulings on Political Issue Ads](https://www.adlercolvin.com/blog/2012/05/21/the-irs-should-consolidate-its-two-rulings-on-political-issue-ads/) - The political campaign activity of some 501(c)(4) social welfare organizations is in the news a lot lately, because the donors whose money is used for campaign attack ads are usually not disclosed. Non-charitable 501(c) organizations, which also include (c)(5) unions and (c)(6) business associations, could lose tax exemption if they allow political intervention to become their primary activity. It doesn’t help that - [IRS Approves Increasing Payment Charitable Lead Annuity Trust](https://www.adlercolvin.com/blog/2012/04/26/irs-approves-increasing-payment-charitable-lead-annuity-trust/) - A just-released IRS private letter ruling (PLR 201216045) authorized a charitable lead annuity trust (CLAT) with an increasing annuity payment. CLATs are trusts which typically provide for an annual annuity amount payable to charity for a period of years, with the remainder of the trust value going to the donor’s heirs at the termination of - [New Guidance from the IRS on Program-Related Investments](https://www.adlercolvin.com/blog/2012/04/20/new-guidance-from-the-irs-on-program-related-investments/) - Yesterday, the Internal Revenue Service released proposed regulations providing new guidance to private foundations regarding program-related investments. The regulations offer nine new examples illustrating a wide range of investments that can qualify as PRIs. These nine new examples illustrate certain general principles, such as the following: Charitable purposes that may be accomplished through a PRI are broad - [Could Your Nonprofit Chapter Network Be a Franchise System?](https://www.adlercolvin.com/blog/2012/02/08/could-your-nonprofit-chapter-network-be-a-franchise-system/) - Charities have many legal issues on their radars, but franchise law typically isn’t one of them. Consequently, a Wisconsin case applying franchise law to a nonprofit surprised many in the sector. Should you worry? As described in the opinion, the local Girl Scouts chapter in Manitou, Wisconsin, like more than 300 other local Girl Scouts - [CRT Disclosure](https://www.adlercolvin.com/blog/2012/01/31/crt-disclosure/) - We have good news and bad news. The IRS Form 990 (filed by tax-exempt organizations) includes a number of schedules, including Schedule R: “Related Organizations and Unrelated Partnerships,” which was rolled out for tax years beginning in 2008. The 2010 instructions for Schedule R clarified that charities should report charitable remainder trusts (CRTs) that are “related” - [Extension of 990 Filing Deadline for Certain Exempt Organizations](https://www.adlercolvin.com/blog/2012/01/05/extension-of-990-filing-deadline-for-certain-exempt-organizations/) - Most exempt organizations whose tax years end on August 31 or September 30, and which would ordinarily have January or February filing deadlines for Forms 990, 990-EZ, 990-PF, and 1120-POL, have received an unexpected reprieve from the IRS. Due to system maintenance, these organizations will have until March 30, 2012, to complete their filings electronically, - [Revised CGA Rates](https://www.adlercolvin.com/blog/2011/11/28/revised-cga-rates/) - The American Council on Gift Annuities (ACGA) held its semi-annual meeting on November 7, 2011. The board reviewed the current assumptions that underlie the gift annuity rate schedules and, recognizing the significant changes in the economic environment, approved a new schedule of suggested rates. These new rates will become effective January 1, 2012. As you - [Social Enterprise Update: California Governor Signs Bills Creating Flexible Purpose Corporations and Benefit Corporations](https://www.adlercolvin.com/blog/2011/10/10/social-enterprise-update-california-governor-signs-bills-creating-flexible-purpose-corporations-and-benefit-corporations-2/) - Nearing the midnight hour on Sunday October 9, 2011, Governor Brown signed into law two bills that will both take effect on January 1, 2012. Both of these bills will provide an opportunity to form for-profit corporations in California that also promote a social or charitable purpose. Senate Bill 201 adds the Flexible Purpose Corporation - [Fiscal Sponsorship Handouts Available from COF Community Foundations Conference in San Francisco, September 20, 2011](https://www.adlercolvin.com/blog/2011/10/10/fiscal-sponsorship-handouts-available-from-cof-community-foundations-conference-in-san-francisco-september-20-2011-2/) - Over 100 attended our fiscal sponsorship presentation at the Community Foundations Conference sponsored by the Council on Foundations – attendees from Delaware, Iowa, Alaska, the Outer Banks, San Diego, everywhere. Even the Ocean (Foundation). With the large unexpected audience, we ran out of handouts. But they are available now at www.fiscalsponsorship.com: (1) the basic PowerPoint on - [Governor Signs Amendment to California Professional Fiduciaries Act](https://www.adlercolvin.com/blog/2011/09/26/governor-signs-amendment-to-california-professional-fiduciaries-act/) - California’s Governor signed AB 997 into law on September 26, 2011. AB 997 amends the California Professional Fiduciaries Act (the “Act”), which provides for the licensing and regulation of professional fiduciaries via the Department of Consumer Affairs. Prior law. The Act defined professional fiduciaries to include a person who serves as trustee for more than - [The IRS Moratorium on Section 501(c)(4) Gift Tax Enforcement Was The Right Thing To Do](https://www.adlercolvin.com/blog/2011/09/15/the-irs-moratorium-on-section-501c4-gift-tax-enforcement-was-the-right-thing-to-do/) - Recently, news stories appeared in the New York Times and on Huffington Post, indicating that former IRS Exempt Organizations Director Marc Owens had written to Treasury on behalf of clients unhappy with the IRS July 7 announcement on section 501(c)(4) gift tax enforcement. I agree with Marc that it would have been better for the IRS to - [Successor Liability in a Model A Fiscal Sponsorship](https://www.adlercolvin.com/blog/2011/09/12/successor-liability-in-a-model-a-fiscal-sponsorship/) - Fiscal sponsorship can be ideal for startup charitable projects: operating under the aegis of an existing charity, organizers can test-run a concept before going through the expensive, time-consuming process of applying for exemption under Section 501(c)(3). But there may be reasons for sponsors to take in established projects as well. For example, organizers may find - [Social Enterprise at Adler & Colvin](https://www.adlercolvin.com/blog/2011/09/11/social-enterprise-at-adler-colvin/) - We have been working closely with clients, policy makers, and regulators to help shape the emerging world of for-profit hybrids. For-profit hybrids include the Benefit Corporation in Vermont, Maryland, New Jersey, and Virginia, and the low-profit, limited liability company (L3C), which is now law in eight states and two Indian Nations. We have been actively - [Welcome!](https://www.adlercolvin.com/blog/2011/09/10/welcome/) - We're a 15-attorney firm (quietly assisted by 16 amazing staffers) dedicated solely to the practice of nonprofit, tax-exempt law. We’re fortunate to have remarkable clients -- granting foundations, public charities carrying out the good stuff our society needs, individual philanthropists, social welfare organizations, trade associations, and many others. With this blog, we hope to quickly ## Pages - [Home Page](https://www.adlercolvin.com/) - [Resources](https://www.adlercolvin.com/resources/) - [Contact](https://www.adlercolvin.com/contact/) - [Practice Areas](https://www.adlercolvin.com/practice-areas/) - [Our People](https://www.adlercolvin.com/our-people/) - [Our Firm](https://www.adlercolvin.com/our-firm/) - [Privacy Policy](https://www.adlercolvin.com/privacy-policy/) - [Careers](https://www.adlercolvin.com/careers/) - [Cookie Policy](https://www.adlercolvin.com/cookie-policy/) - [Login Customizer](https://www.adlercolvin.com/login-customizer/) - This page is used for Login Customizer plugin. It will not be visible to your readers. Do not delete it. - [Terms of Use & Disclosures](https://www.adlercolvin.com/terms-of-use-disclosures/) - [Events](https://www.adlercolvin.com/events/) - [Publications](https://www.adlercolvin.com/publications/) - [Search](https://www.adlercolvin.com/search/) - [Site Map](https://www.adlercolvin.com/site-map/) ## Bios - [Ivy Brewer](https://www.adlercolvin.com/ivy-brewer/) - [Jacob Dougherty](https://www.adlercolvin.com/jacob-dougherty/) - [Ruth Masterson](https://www.adlercolvin.com/ruth-masterson/) - [Maya Fitzpatrick](https://www.adlercolvin.com/maya-fitzpatrick-2/) - [Andrew Snell](https://www.adlercolvin.com/andrew-snell/) - [Wendy Hernandez](https://www.adlercolvin.com/wendy-hernandez/) - [Ana Sycip](https://www.adlercolvin.com/ana-sycip/) - [Sammie Ellard](https://www.adlercolvin.com/sammie-ellard/) - [Elisabeth Ponsano](https://www.adlercolvin.com/elisabeth-ponsano/) - [Rosemary E. Fei](https://www.adlercolvin.com/rosemary-e-fei/) - [Amy Greeley](https://www.adlercolvin.com/amy-greeley/) - [Andrew Schulz](https://www.adlercolvin.com/andrew-schulz/) - [Steven R. Chiodini](https://www.adlercolvin.com/steven-r-chiodini/) - [Betsy Buchalter Adler](https://www.adlercolvin.com/betsy-buchalter-adler/) - [Jevon Potts Harrison](https://www.adlercolvin.com/jevon-potts-harrison/) - [Sara Ortega Corriols](https://www.adlercolvin.com/sara-ortega-corriols/) - [Amy Rodriguez](https://www.adlercolvin.com/amy-rodriguez/) - [Robert A. Wexler](https://www.adlercolvin.com/robert-a-wexler/) - [Marianne Tassone](https://www.adlercolvin.com/marianne-tassone-3/) - [Daniel Rubin](https://www.adlercolvin.com/daniel-rubin/) - [Elizabeth M. Yang](https://www.adlercolvin.com/elizabeth-m-yang/) - [Erik Dryburgh](https://www.adlercolvin.com/erik-dryburgh/) - [Florence Lesne](https://www.adlercolvin.com/florence-lesne/) - [David Ferguson](https://www.adlercolvin.com/david-ferguson/) - [Jennifer Appel](https://www.adlercolvin.com/jennifer-appel/) - [David A. Levitt](https://www.adlercolvin.com/david-a-levitt/) - [Emily Chan](https://www.adlercolvin.com/emily-chan/) - [Gregory L. Colvin](https://www.adlercolvin.com/gregory-l-colvin-2/) - [Matt Clausen](https://www.adlercolvin.com/matt-clausen/) - [Eric K. Gorovitz](https://www.adlercolvin.com/eric-k-gorovitz/) - [Ingrid Mittermaier](https://www.adlercolvin.com/ingrid-mittermaier/) - [Shirley J. McLaughlin](https://www.adlercolvin.com/shirley-j-mclaughlin/) - [Nancy E. McGlamery](https://www.adlercolvin.com/nancy-e-mcglamery/) - [Cynthia Walrod](https://www.adlercolvin.com/cynthia-walrod-3/) ## Practice Areas - [Risk Management](https://www.adlercolvin.com/risk-management/) - [Charitable Gift Planning](https://www.adlercolvin.com/charitable-gift-planning/) - [Grantmaking & Social Investing](https://www.adlercolvin.com/grantmaking-social-investing/) - [International Charitable Transactions & Operations](https://www.adlercolvin.com/international-charitable-transactions-operations/) - [Nonprofit Governance & Ethics](https://www.adlercolvin.com/nonprofit-governance-ethics/) - [Nonprofit Mergers, Dissolutions, and Asset Transactions](https://www.adlercolvin.com/nonprofit-mergers-dissolutions-and-asset-transactions/) - [Nonprofit Structures, Relationships & Affiliations](https://www.adlercolvin.com/nonprofit-structures-relationships-affiliations/) - [Private Foundations](https://www.adlercolvin.com/private-foundations/) - [Public Charities](https://www.adlercolvin.com/public-charities/) - [Religious Institutions](https://www.adlercolvin.com/religious-institutions/) - [Revenue Generating Activities](https://www.adlercolvin.com/revenue-generating-activities/) - [Social Enterprise](https://www.adlercolvin.com/social-enterprise/) - [Tax Treatment of Lobbying & Political Activities](https://www.adlercolvin.com/tax-treatment-of-lobbying-political-activities/) - [Unions, Associations, Clubs & Other Tax-Exempt Organizations](https://www.adlercolvin.com/unions-associations-clubs-other-tax-exempt-organizations/) - [Attorney General, IRS, Franchise Tax Board, and Property Tax Proceedings](https://www.adlercolvin.com/attorney-general-irs-franchise-tax-board-and-property-tax-proceedings/) - [Formation & Tax Exempt Status](https://www.adlercolvin.com/formation-tax-exempt-status/) ## Publications - [How Private Foundations Can Support 501(c)(4) Work](https://www.adlercolvin.com/how-private-foundations-can-support-501c4-work/) - This handout lists a dozen ways that private foundations interested in supporting the advocacy work of c4s can safely engage. - [Comments on Proposed Donor Advised Fund Regulations](https://www.adlercolvin.com/comments-on-proposed-donor-advised-fund-regulations/) - Comments on the implications of the proposed donor advised fund regulations on fiscal sponsorship. - [Determining the Date of a Charitable Gift](https://www.adlercolvin.com/determining-the-date-of-a-charitable-gift/) - The date a charitable gift is “made” can be critical to the timing and valuation of the donor’s charitable contribution deduction. In general, a gift is made when it is delivered to the charity. In the simplest case, when a donor hands a check directly to the charity’s representative, that’s delivery and hence that’s the - [Lobbying Overview for Private Foundations](https://www.adlercolvin.com/lobbying-overview-for-private-foundations/) - The following overview is simplified for educational purposes. It is not legal advice, and should not be relied on as such. Consult a qualified attorney for legal advice on the lobbying prohibition imposed on private foundations. Private foundations’ expenditures for legislative lobbying are prohibited as “taxable expenditures” by Section 4945 of the Internal Revenue Code. - [Donations of Appreciated Stock to Social Welfare and Political Organizations in Candidate Campaigns](https://www.adlercolvin.com/donations-of-appreciated-stock-to-social-welfare-and-political-organizations-in-candidate-campaigns/) - [Stock Options and Charitable Giving: Do They Mix?](https://www.adlercolvin.com/stock-options-and-charitable-giving-do-they-mix/) - As those of us who are not in the high-tech world know all too well, the “real money” these days is in stock options. Perhaps I have a skewed sense of reality since I live so close to ground zero (Silicon Valley), but it seems that donor prospects are popping up everywhere, and what they - [California’s Nonprofit Integrity Act of 2004](https://www.adlercolvin.com/californias-nonprofit-integrity-act-of-2004/) - This outline presents a general statement of the Nonprofit Integrity Act of 2004 and related rules, for educational purposes. This outline should not be construed as legal advice, or substituted for consultation with qualified legal counsel concerning application of the law to specific facts. On September 29, 2004, Governor Schwarzenegger signed into law S.B. 1262, the - [Expenditure Responsibility - A Primer and Ten Puzzling Problems](https://www.adlercolvin.com/expenditure-responsibility-a-primer-and-ten-puzzling-problems/) - This outline first summarizes the basic rules governing expenditure responsibility and then considers ten puzzling problems involving expenditure responsibility. I. The Context. Section 4945 of the Internal Revenue Code (the “Code”) imposes an excise tax on a private foundation’s “taxable expenditures”. A private foundation must exercise expenditure responsibility when it wants to make a “grant” - [Legal Explanation of Program Related Investments ("PRI Primer")](https://www.adlercolvin.com/legal-explanation-of-program-related-investments-pri-primer/) - This document describes the legal framework and requirements for program-related investments (“PRIs”). This document is intended as a general discussion to help educate advisors of small to mid-sized private foundations, including family and company foundations. It is not a legal opinion. It is not an endorsement of any particular program-related investment or investments. PRIs in - [What Every Nonprofit Board Member Should Know](https://www.adlercolvin.com/what-every-nonprofit-board-member-should-know-2/) - Congratulations – you have just been elected to the Board of Directors of a nonprofit organization. You accept the position! You want to do the job right. What do you need to do? First, familiarize yourself with the organization. Read, at a minimum: the Articles of Incorporation, the Bylaws, the Form 1023 (application for exemption - [Unrelated Business Income Tax: A Primer](https://www.adlercolvin.com/unrelated-business-income-tax-a-primer/) - I. Unrelated Business Taxable Income A. Introduction Organizations that are tax-exempt under Section 501(c)(3) of the Internal Revenue Code (the “Code”) generally do not pay taxes on the income that they generate. There are two significant exceptions: private foundations pay a 2%, or sometimes 1%, tax on their investment income,[1] and any Section 501(c) organization with - [Charitable Solicitation Regulation: Frequently Asked Questions](https://www.adlercolvin.com/charitable-solicitation-regulation-frequently-asked-questions/) - Many states, including California, have enacted comprehensive statutory schemes regulating charitable solicitations of the public. Those statutes vary from state to state, but in general they require registration by the charity and its fundraising agents and certain disclosures in the course of solicitation, with monetary penalties imposed for noncompliance. In California, charitable organizations must “establish - [Revenue-Generating Activities of Charitable Organizations: Legal Issues](https://www.adlercolvin.com/revenue-generating-activities-of-charitable-organizations-legal-issues/) - INTRODUCTION Before the mid-1990’s, phrases and concepts such as social entrepreneurship, venture philanthropy, social return on investment, affinity credit card deals, corporate sponsorship opportunities, public/private partnering, and branding were rarely uttered by influential individuals in the nonprofit sector. Now these concepts, as well as other more entrepreneurial notions, are part and parcel of everyday philanthropic - [Hardening the Target: Nonprofits Under Fire](https://www.adlercolvin.com/hardening-the-target-nonprofits-under-fire/) - We are increasingly being asked by U.S. nonprofit organizations and their funders what they can do to be prepared for heightened scrutiny or even attacks due to taking positions at odds with policies of the government in power. Here is a summary of our thoughts. The discussion focuses on charities with tax exemption under Section - [Periodical Income and Expenses](https://www.adlercolvin.com/periodical-income-and-expenses/) - The IRS usually takes the position that the activity of publishing advertisements, or even acknowledgments that have been paid and bargained for, in a periodical is not an activity that is substantially related to a charity’s exempt purpose. The income from advertisements in a periodical is, therefore, generally subject to unrelated trade or business income - [The Law of Endowments - The Uniform Prudent Management of Institutional Funds Act (UPMIFA)](https://www.adlercolvin.com/the-law-of-endowments-the-uniform-prudent-management-of-institutional-funds-act-upmifa/) - I. WHAT IS AN ENDOWMENT? A. To a donor, an endowment is a sum of money given to a charity for charitable purposes, with only the “income” being spent and “principal” being preserved. B. To an accountant, it is a fund which is “permanently restricted.” C. To a lawyer, it is an institutional fund not wholly expendable - [Corporate Sponsorship: Frequently Asked Questions](https://www.adlercolvin.com/corporate-sponsorship-frequently-asked-questions-2/) - This “plain English” guide to corporate sponsorship of charitable activities addresses some common questions and is intended to provide general guidance. The topic is complicated, and we would be happy to discuss your further questions at your convenience. Please note, however, that the advice contained in this memo was not intended to be used, and - [Practitioner Perspectives on Using Section 501(c)(4) Organizations for Charitable Lobbying: Realities and an Alternative](https://www.adlercolvin.com/practitioner-perspectives-on-using-section-501c4-organizations-for-charitable-lobbying-realities-and-an-alternative/) - [Impact Investing Through a Donor-Advised Fund](https://www.adlercolvin.com/impact-investing-through-a-donor-advised-fund/) - [Proposed Guidance for Donor Advised Funds](https://www.adlercolvin.com/proposed-guidance-for-donor-advised-funds-2/) - [Political Tax Law After Citizens United: A Time for Reform](https://www.adlercolvin.com/political-tax-law-after-citizens-united-a-time-for-reform/) - [Making Use of the Internet-Issues for Tax-Exempt Organizations](https://www.adlercolvin.com/making-use-of-the-internet-issues-for-tax-exempt-organizations/) - [Private Foundations: What You Need to Know](https://www.adlercolvin.com/private-foundations-what-you-need-to-know/) - [Annual Filing Requirements for California Nonprofit Organizations](https://www.adlercolvin.com/annual-filing-requirements-for-california-nonprofit-organizations/) - [The Lemonade Solution: Using the Charitable Grantor Lead Trust to Turn Underwater Stock into Something Sweet](https://www.adlercolvin.com/the-lemonade-solution-using-the-charitable-grantor-lead-trust-to-turn-underwater-stock-into-something-sweet/) - [Proposed Regulations Would Bring Program-Related Investments into the 21st Century](https://www.adlercolvin.com/proposed-regulations-would-bring-program-related-investments-into-the-21st-century/) - [Public Policy Activities of Tax-Exempt Organizations](https://www.adlercolvin.com/public-policy-activities-of-tax-exempt-organizations/) - [The Section 501(h) Election Allows Many Charities to Become Aggressive Lobbyists](https://www.adlercolvin.com/the-section-501h-election-allows-many-charities-to-become-aggressive-lobbyists/) - [The Overselling of Charitable Reverse Split-Dollar Insurance](https://www.adlercolvin.com/the-overselling-of-charitable-reverse-split-dollar-insurance/) - [Taxation with Reservations: Taxing Nonprofit Political Expenditures after Citizens United](https://www.adlercolvin.com/taxation-with-reservations-taxing-nonprofit-political-expenditures-after-citizens-united/) - [Proposals for Federal Tax Law Simplification Relating to the Political and Lobbying Activities of Tax-Exempt Organizations: Explanation and Analysis](https://www.adlercolvin.com/proposals-for-federal-tax-law-simplification-relating-to-the-political-and-lobbying-activities-of-tax-exempt-organizations-explanation-and-analysis/) - [Lobbying Clauses in Grant Agreements with Organizational Grantees](https://www.adlercolvin.com/lobbying-clauses-in-grant-agreements-with-organizational-grantees/) - [IRS Gives Christian Coalition a Green Light](https://www.adlercolvin.com/irs-gives-christian-coalition-a-green-light/) - [How to Setup and Maintain an Action Fund Affiliated with a Charity](https://www.adlercolvin.com/how-to-setup-and-maintain-an-action-fund-affiliated-with-a-charity/) - [Fiscal Sponsorship: Six Ways To Do It Right - A Synopsis](https://www.adlercolvin.com/fiscal-sponsorship-six-ways-to-do-it-right-a-synopsis/) - [Disaster! Practices and Procedures for Charities Providing Relief After 9/11: A Case Study](https://www.adlercolvin.com/disaster-practices-and-procedures-for-charities-providing-relief-after-911-a-case-study/) - [The Use of LLCs in Fiscal Sponsorship-A New Model](https://www.adlercolvin.com/the-use-of-llcs-in-fiscal-sponsorship-a-new-model/) - [When Good Gifts Go Bad](https://www.adlercolvin.com/when-good-gifts-go-bad/) - [What Guidance is Needed- And Not Needed - For Political and Lobbying Activities on the Internet](https://www.adlercolvin.com/what-guidance-is-needed-and-not-needed-for-political-and-lobbying-activities-on-the-internet/) - [Vehicle Donation Programs: Finally, IRS Guidance on How To Do Them Right](https://www.adlercolvin.com/vehicle-donation-programs-finally-irs-guidance-on-how-to-do-them-right/) - [Using New Hybrid Legal Forms: Three Case Studies, Four Important Questions, and a Bunch of Analysis](https://www.adlercolvin.com/using-new-hybrid-legal-forms-three-case-studies-four-important-questions-and-a-bunch-of-analysis/) - [Using LLC in Fiscal Sponsorship: An Update on Model L](https://www.adlercolvin.com/using-llc-in-fiscal-sponsorship-an-update-on-model-l/) - [Unscrambling MRIs and PRIs](https://www.adlercolvin.com/unscrambling-mris-and-pris/) - [The New Foundations of Open Source](https://www.adlercolvin.com/the-new-foundations-of-open-source/) - [The Law Remains Unsettled on Gift Taxation of Section 501(c)(4) Contributions](https://www.adlercolvin.com/the-law-remains-unsettled-on-gift-taxation-of-section-501c4-contributions/) - [Taking Care of Business: Use of a For-Profit Subsidiary by a Nonprofit Organization](https://www.adlercolvin.com/taking-care-of-business-use-of-a-for-profit-subsidiary-by-a-nonprofit-organization/) - [Summary of Proposals for Federal Tax Law Simplification Relating to the Political and Lobbying Activities of Tax Exempt Organizations](https://www.adlercolvin.com/summary-of-proposals-for-federal-tax-law-simplification-relating-to-the-political-and-lobbying-activities-of-tax-exempt-organizations/) - [Investing in the Future: Mission-Related and Program-Related Investments for Private Foundations](https://www.adlercolvin.com/investing-in-the-future-mission-related-and-program-related-investments-for-private-foundations/) - [Social Enterprise: A Legal Context](https://www.adlercolvin.com/social-enterprise-a-legal-context/) - [Rules of the Game: A Guide to Election-Related Activities for 501(c)(3) Organizations](https://www.adlercolvin.com/rules-of-the-game-a-guide-to-election-related-activities-for-501c3-organizations/) - [Program-Related Investing in L3Cs: A Question-and-Answer Guide](https://www.adlercolvin.com/program-related-investing-in-l3cs-a-question-and-answer-guide/) - [Proactive Grantmaking Can Reach Beyond the Public Charity Grantee](https://www.adlercolvin.com/proactive-grantmaking-can-reach-beyond-the-public-charity-grantee/) - [Political Organization Reporting Requirements Continue to Evolve: Recent Amendments to Internal Revenue Code Section 527](https://www.adlercolvin.com/political-organization-reporting-requirements-continue-to-evolve-recent-amendments-to-internal-revenue-code-section-527/) - [Perils in Consolidating Financial Statements of Exempt Organizations](https://www.adlercolvin.com/perils-in-consolidating-financial-statements-of-exempt-organizations/) - [Operating in Two Worlds: Tandem Structures in Social Enterprise](https://www.adlercolvin.com/operating-in-two-worlds-tandem-structures-in-social-enterprise/) - [Mission Investing in Microfinance: A Program Related Investment (PRI) Primer and Toolkit](https://www.adlercolvin.com/mission-investing-in-microfinance-a-program-related-investment-pri-primer-and-toolkit/) - [Legal Framework for Earned Income](https://www.adlercolvin.com/legal-framework-for-earned-income/) - [Gift Acceptance Policies-Why, When, What, How and Who](https://www.adlercolvin.com/gift-acceptance-policies-why-when-what-how-and-who/) - [Final Regulations on Foreign Public Charity Equivalency Determination](https://www.adlercolvin.com/final-regulations-on-foreign-public-charity-equivalency-determination/) - [Excess Benefit Transactions Under Section 4958 and Revocation of Tax-Exempt Status](https://www.adlercolvin.com/excess-benefit-transactions-under-section-4958-and-revocation-of-tax-exempt-status/) - [Equivalency or Expenditure Responsibility? A Guide in Plain English](https://www.adlercolvin.com/equivalency-or-expenditure-responsibility-a-guide-in-plain-english/) - [Effective Social Enterprise-A Menu of Legal Structures](https://www.adlercolvin.com/effective-social-enterprise-a-menu-of-legal-structures/) - [Constitutional Issues Cloud the Gift Taxation of Section 501(c)(4) Contributions](https://www.adlercolvin.com/constitutional-issues-cloud-the-gift-taxation-of-section-501c4-contributions/) - [Congress Clamps Down on Charitable Deductions](https://www.adlercolvin.com/congress-clamps-down-on-charitable-deductions/) - [Comments on Proposed Regulations Show Exempt Organizations' Concerns](https://www.adlercolvin.com/comments-on-proposed-regulations-show-exempt-organizations-concerns/) - [Charitable Contributions of Restricted Stock, Options and Similar Assets](https://www.adlercolvin.com/charitable-contributions-of-restricted-stock-options-and-similar-assets/) - [Beyond Taxation: A Guide to Social Enterprise Vehicles](https://www.adlercolvin.com/beyond-taxation-a-guide-to-social-enterprise-vehicles/) - [A Basic Guide to Corporate Philanthropy, March 2010](https://www.adlercolvin.com/a-basic-guide-to-corporate-philanthropy-march-2010/) ## Categories - [Uncategorized](https://www.adlercolvin.com/blog/category/uncategorized/) - [Charitable Gift Planning](https://www.adlercolvin.com/blog/category/charitable-gift-planning/) - [Formation & Tax Exempt Status](https://www.adlercolvin.com/blog/category/formation-tax-exempt-status/) - [Grantmaking & Social Investing](https://www.adlercolvin.com/blog/category/grantmaking-social-investing/) - [International Charitable Transactions & Operations](https://www.adlercolvin.com/blog/category/international-charitable-transactions-operations/) - [Nonprofit Governance & Ethics](https://www.adlercolvin.com/blog/category/nonprofit-governance-ethics/) - [Nonprofit Mergers, Dissolutions, and Asset Transactions](https://www.adlercolvin.com/blog/category/nonprofit-mergers-dissolutions-and-asset-transactions/) - [Nonprofit Structures, Relationships & Affiliations](https://www.adlercolvin.com/blog/category/nonprofit-structures-relationships-affiliations/) - [Private Foundations](https://www.adlercolvin.com/blog/category/private-foundations/) - [Public Charities](https://www.adlercolvin.com/blog/category/public-charities/) - [Religious Institutions](https://www.adlercolvin.com/blog/category/religious-institutions/) - [Revenue Generating Activities](https://www.adlercolvin.com/blog/category/revenue-generating-activities/) - [Social Enterprise](https://www.adlercolvin.com/blog/category/social-enterprise/) - [Tax Treatment of Lobbying & Political Activities](https://www.adlercolvin.com/blog/category/tax-treatment-of-lobbying-political-activities/) - [Unions, Associations, Clubs & Other Tax-Exempt Organizations](https://www.adlercolvin.com/blog/category/unions-associations-clubs-other-tax-exempt-organizations/) - [Attorney General, IRS, Franchise Tax Board, and Property Tax Proceedings](https://www.adlercolvin.com/blog/category/attorney-general-irs-franchise-tax-board-and-property-tax-proceedings/) - [FTB](https://www.adlercolvin.com/blog/category/ftb/) - [Hybrid Corporations](https://www.adlercolvin.com/blog/category/hybrid-corporations/) - [IRS](https://www.adlercolvin.com/blog/category/irs/) - [IRS, FTB & Attorney General Controversies](https://www.adlercolvin.com/blog/category/irs-ftb-attorney-general-controversies/) - [Nonprofit Network Affiliations](https://www.adlercolvin.com/blog/category/nonprofit-network-affiliations/) - [Donor-Advised Funds](https://www.adlercolvin.com/blog/category/donor-advised-funds/) - [Charitable Solicitation](https://www.adlercolvin.com/blog/category/charitable-solicitation/) ## Tags - [Attorney General](https://www.adlercolvin.com/blog/tag/attorney-general/) - [California](https://www.adlercolvin.com/blog/tag/california/) - [California Association of Nonprofits](https://www.adlercolvin.com/blog/tag/california-association-of-nonprofits/) - [CAN](https://www.adlercolvin.com/blog/tag/can/) - [Raffles](https://www.adlercolvin.com/blog/tag/raffles/) - [Survey](https://www.adlercolvin.com/blog/tag/survey/) - [Fundraising](https://www.adlercolvin.com/blog/tag/fundraising/) - [Copyright](https://www.adlercolvin.com/blog/tag/copyright/) - [Designated Agent](https://www.adlercolvin.com/blog/tag/designated-agent/) - [Digital Millennium Copyright Act](https://www.adlercolvin.com/blog/tag/digital-millennium-copyright-act/) - [DMCA](https://www.adlercolvin.com/blog/tag/dmca/) - [Registration](https://www.adlercolvin.com/blog/tag/registration/) - [Terms of Use](https://www.adlercolvin.com/blog/tag/terms-of-use/) - [UGI](https://www.adlercolvin.com/blog/tag/ugi/) - [User-Generated Content](https://www.adlercolvin.com/blog/tag/user-generated-content/) - [Board of Equalization](https://www.adlercolvin.com/blog/tag/board-of-equalization/) - [BOE](https://www.adlercolvin.com/blog/tag/boe/) - [Department of Tax](https://www.adlercolvin.com/blog/tag/department-of-tax/) - [Office of Tax Appeals](https://www.adlercolvin.com/blog/tag/office-of-tax-appeals/) - [Property Tax](https://www.adlercolvin.com/blog/tag/property-tax/) - [Sales and Use Tax](https://www.adlercolvin.com/blog/tag/sales-and-use-tax/) - [AB 557](https://www.adlercolvin.com/blog/tag/ab-557/) - [Abatement](https://www.adlercolvin.com/blog/tag/abatement/) - [Administrative Dissolution](https://www.adlercolvin.com/blog/tag/administrative-dissolution/) - [Administrative Suspension](https://www.adlercolvin.com/blog/tag/administrative-suspension/) - [California Nonprofit Corporation](https://www.adlercolvin.com/blog/tag/california-nonprofit-corporation/) - [Corporation](https://www.adlercolvin.com/blog/tag/corporation/) - [Dissolution](https://www.adlercolvin.com/blog/tag/dissolution/) - [Dissolve](https://www.adlercolvin.com/blog/tag/dissolve/) - [Nonprofit](https://www.adlercolvin.com/blog/tag/nonprofit/) - [Suspension](https://www.adlercolvin.com/blog/tag/suspension/) - [92-94](https://www.adlercolvin.com/blog/tag/92-94/) - [DAF](https://www.adlercolvin.com/blog/tag/daf/) - [donor advised funds](https://www.adlercolvin.com/blog/tag/donor-advised-funds/) - [equivalency determination](https://www.adlercolvin.com/blog/tag/equivalency-determination/) - [foreign public charity equivalency](https://www.adlercolvin.com/blog/tag/foreign-public-charity-equivalency/) - [FPCE](https://www.adlercolvin.com/blog/tag/fpce/) - [good faith determination](https://www.adlercolvin.com/blog/tag/good-faith-determination/) - [international grant](https://www.adlercolvin.com/blog/tag/international-grant/) - [private foundation](https://www.adlercolvin.com/blog/tag/private-foundation/) - [Public support](https://www.adlercolvin.com/blog/tag/public-support/) - [regulations](https://www.adlercolvin.com/blog/tag/regulations/) - [repository](https://www.adlercolvin.com/blog/tag/repository/) - [Section 4942](https://www.adlercolvin.com/blog/tag/section-4942/) - [Section 4945](https://www.adlercolvin.com/blog/tag/section-4945/) - [terrorism](https://www.adlercolvin.com/blog/tag/terrorism/) - [charities](https://www.adlercolvin.com/blog/tag/charities/) - [HR 1](https://www.adlercolvin.com/blog/tag/hr-1/) - [Johnson Amendment](https://www.adlercolvin.com/blog/tag/johnson-amendment/) - [political activity](https://www.adlercolvin.com/blog/tag/political-activity/) - [politics](https://www.adlercolvin.com/blog/tag/politics/) - [repeal](https://www.adlercolvin.com/blog/tag/repeal/) - [tax reform](https://www.adlercolvin.com/blog/tag/tax-reform/) - [.ngo](https://www.adlercolvin.com/blog/tag/ngo/) - [.ong](https://www.adlercolvin.com/blog/tag/ong/) - [.org](https://www.adlercolvin.com/blog/tag/org/) - [1023-EZ](https://www.adlercolvin.com/blog/tag/1023-ez/) - [1120-POL](https://www.adlercolvin.com/blog/tag/1120-pol/) - [2501](https://www.adlercolvin.com/blog/tag/2501/) - [2522](https://www.adlercolvin.com/blog/tag/2522/) - [49%](https://www.adlercolvin.com/blog/tag/49/) - [4911](https://www.adlercolvin.com/blog/tag/4911/) - [4944](https://www.adlercolvin.com/blog/tag/4944/) - [4945](https://www.adlercolvin.com/blog/tag/4945/) - [4955](https://www.adlercolvin.com/blog/tag/4955/) - [501(c)(3)](https://www.adlercolvin.com/blog/tag/501c3/) - [501(c)(4)](https://www.adlercolvin.com/blog/tag/501c4/) - [501(c)(5)](https://www.adlercolvin.com/blog/tag/501c5/) - [501(c)(6)](https://www.adlercolvin.com/blog/tag/501c6/) - [501(h)](https://www.adlercolvin.com/blog/tag/501h/) - [527](https://www.adlercolvin.com/blog/tag/527/) - [527(f)](https://www.adlercolvin.com/blog/tag/527f/) - [6033(j)(1)](https://www.adlercolvin.com/blog/tag/6033j1/) - [6113](https://www.adlercolvin.com/blog/tag/6113/) - [8868](https://www.adlercolvin.com/blog/tag/8868/) - [990](https://www.adlercolvin.com/blog/tag/990/) - [990-EZ](https://www.adlercolvin.com/blog/tag/990-ez/) - [990-N](https://www.adlercolvin.com/blog/tag/990-n/) - [990-PF](https://www.adlercolvin.com/blog/tag/990-pf/) - [A.B. 361](https://www.adlercolvin.com/blog/tag/a-b-361/) - [AB 1712](https://www.adlercolvin.com/blog/tag/ab-1712/) - [AB 2641](https://www.adlercolvin.com/blog/tag/ab-2641/) - [AB 60](https://www.adlercolvin.com/blog/tag/ab-60/) - [AB 792](https://www.adlercolvin.com/blog/tag/ab-792/) - [AB 997](https://www.adlercolvin.com/blog/tag/ab-997/) - [ABA](https://www.adlercolvin.com/blog/tag/aba/) - [ACGA](https://www.adlercolvin.com/blog/tag/acga/) - [ACLU](https://www.adlercolvin.com/blog/tag/aclu/) - [address](https://www.adlercolvin.com/blog/tag/address/) - [administrative lobbying](https://www.adlercolvin.com/blog/tag/administrative-lobbying/) - [Advance ruling period](https://www.adlercolvin.com/blog/tag/advance-ruling-period/) - [advertising](https://www.adlercolvin.com/blog/tag/advertising/) - [Advocacy](https://www.adlercolvin.com/blog/tag/advocacy/) - [advocacy organizations](https://www.adlercolvin.com/blog/tag/advocacy-organizations/) - [affiliate](https://www.adlercolvin.com/blog/tag/affiliate/) - [affiliation](https://www.adlercolvin.com/blog/tag/affiliation/) - [AFJ](https://www.adlercolvin.com/blog/tag/afj/) - [agent for service of process](https://www.adlercolvin.com/blog/tag/agent-for-service-of-process/) - [AICPA](https://www.adlercolvin.com/blog/tag/aicpa/) - [Alliance for Justice](https://www.adlercolvin.com/blog/tag/alliance-for-justice/) - [American Bar Association](https://www.adlercolvin.com/blog/tag/american-bar-association/) - [American Civil Liberties Union](https://www.adlercolvin.com/blog/tag/american-civil-liberties-union/) - [American Institute of Certified Public Accountants](https://www.adlercolvin.com/blog/tag/american-institute-of-certified-public-accountants/) - [American Society of Association Executives](https://www.adlercolvin.com/blog/tag/american-society-of-association-executives/) - [AMLL](https://www.adlercolvin.com/blog/tag/amll/) - [Ann Ravel](https://www.adlercolvin.com/blog/tag/ann-ravel/) - [annual payout](https://www.adlercolvin.com/blog/tag/annual-payout/) - [Anti-Money Laundering](https://www.adlercolvin.com/blog/tag/anti-money-laundering/) - [application](https://www.adlercolvin.com/blog/tag/application/) - [application for exemption from income tax](https://www.adlercolvin.com/blog/tag/application-for-exemption-from-income-tax/) - [appraisal](https://www.adlercolvin.com/blog/tag/appraisal/) - [Arizona](https://www.adlercolvin.com/blog/tag/arizona/) - [Articles of Incorporation](https://www.adlercolvin.com/blog/tag/articles-of-incorporation/) - [ASAE](https://www.adlercolvin.com/blog/tag/asae/) - [Assembly Bill 361](https://www.adlercolvin.com/blog/tag/assembly-bill-361/) - [ASU](https://www.adlercolvin.com/blog/tag/asu/) - [attack ads](https://www.adlercolvin.com/blog/tag/attack-ads/) - [Attorney as Board member](https://www.adlercolvin.com/blog/tag/attorney-as-board-member/) - [attorneys](https://www.adlercolvin.com/blog/tag/attorneys/) - [Audit](https://www.adlercolvin.com/blog/tag/audit/) - [audit flag](https://www.adlercolvin.com/blog/tag/audit-flag/) - [Auto-revoke](https://www.adlercolvin.com/blog/tag/auto-revoke/) - [automatic excess benefit transaction](https://www.adlercolvin.com/blog/tag/automatic-excess-benefit-transaction/) - [“friends of” charity](https://www.adlercolvin.com/blog/tag/friends-of-charity/) - [“insubstantial”](https://www.adlercolvin.com/blog/tag/insubstantial/) - [“PLR 201138050”](https://www.adlercolvin.com/blog/tag/plr-201138050/) - [backlog](https://www.adlercolvin.com/blog/tag/backlog/) - [ballot](https://www.adlercolvin.com/blog/tag/ballot/) - [Benefit Corporation](https://www.adlercolvin.com/blog/tag/benefit-corporation/) - [bipartisan](https://www.adlercolvin.com/blog/tag/bipartisan/) - [Bloomberg](https://www.adlercolvin.com/blog/tag/bloomberg/) - [board of directors](https://www.adlercolvin.com/blog/tag/board-of-directors/) - [Board of Supervisors](https://www.adlercolvin.com/blog/tag/board-of-supervisors/) - [BOLO](https://www.adlercolvin.com/blog/tag/bolo/) - [Branch Ministries v. Rossotti](https://www.adlercolvin.com/blog/tag/branch-ministries-v-rossotti/) - [Bright Lines](https://www.adlercolvin.com/blog/tag/bright-lines/) - [Bright Lines Project](https://www.adlercolvin.com/blog/tag/bright-lines-project/) - [Buckley v. Valeo](https://www.adlercolvin.com/blog/tag/buckley-v-valeo/) - [business league](https://www.adlercolvin.com/blog/tag/business-league/) - [c4](https://www.adlercolvin.com/blog/tag/c4/) - [c4 notification](https://www.adlercolvin.com/blog/tag/c4-notification/) - [Cal. Corp. Code 5240](https://www.adlercolvin.com/blog/tag/cal-corp-code-5240/) - [Cal. Corp. Code 9250](https://www.adlercolvin.com/blog/tag/cal-corp-code-9250/) - [California Attorney General](https://www.adlercolvin.com/blog/tag/california-attorney-general/) - [California hybrid corporations](https://www.adlercolvin.com/blog/tag/california-hybrid-corporations/) - [California nonprofit](https://www.adlercolvin.com/blog/tag/california-nonprofit/) - [California Nonprofit Corporation Law](https://www.adlercolvin.com/blog/tag/california-nonprofit-corporation-law/) - [California Professional Fiduciaries Act](https://www.adlercolvin.com/blog/tag/california-professional-fiduciaries-act/) - [California Secretary of State](https://www.adlercolvin.com/blog/tag/california-secretary-of-state/) - [CalNonprofits](https://www.adlercolvin.com/blog/tag/calnonprofits/) - [campaign](https://www.adlercolvin.com/blog/tag/campaign/) - [campaign intervention](https://www.adlercolvin.com/blog/tag/campaign-intervention/) - [Campaign Legal Center](https://www.adlercolvin.com/blog/tag/campaign-legal-center/) - [candidate](https://www.adlercolvin.com/blog/tag/candidate/) - [candidate campaign intervention](https://www.adlercolvin.com/blog/tag/candidate-campaign-intervention/) - [candidate-related political activity](https://www.adlercolvin.com/blog/tag/candidate-related-political-activity/) - [Caroline Hunter](https://www.adlercolvin.com/blog/tag/caroline-hunter/) - [cause marketing](https://www.adlercolvin.com/blog/tag/cause-marketing/) - [Causes Count](https://www.adlercolvin.com/blog/tag/causes-count/) - [CCP](https://www.adlercolvin.com/blog/tag/ccp/) - [Center for Competitive Politics](https://www.adlercolvin.com/blog/tag/center-for-competitive-politics/) - [Center for Public Integrity](https://www.adlercolvin.com/blog/tag/center-for-public-integrity/) - [Center for Responsive Politics](https://www.adlercolvin.com/blog/tag/center-for-responsive-politics/) - [CGA](https://www.adlercolvin.com/blog/tag/cga/) - [Chamber of Commerce](https://www.adlercolvin.com/blog/tag/chamber-of-commerce/) - [chapter](https://www.adlercolvin.com/blog/tag/chapter/) - [characters](https://www.adlercolvin.com/blog/tag/characters/) - [charitable contribution](https://www.adlercolvin.com/blog/tag/charitable-contribution/) - [Charitable Contribution Deduction](https://www.adlercolvin.com/blog/tag/charitable-contribution-deduction/) - [charitable deduction](https://www.adlercolvin.com/blog/tag/charitable-deduction/) - [charitable gift annuity](https://www.adlercolvin.com/blog/tag/charitable-gift-annuity/) - [Charitable Gift Planning](https://www.adlercolvin.com/blog/tag/charitable-gift-planning/) - [Charitable Lead Annuity Trust](https://www.adlercolvin.com/blog/tag/charitable-lead-annuity-trust/) - [charitable remainder annuity trust](https://www.adlercolvin.com/blog/tag/charitable-remainder-annuity-trust/) - [Charitable Remainder Trust](https://www.adlercolvin.com/blog/tag/charitable-remainder-trust/) - [charitable sales promotion](https://www.adlercolvin.com/blog/tag/charitable-sales-promotion/) - [charitable solicitation](https://www.adlercolvin.com/blog/tag/charitable-solicitation/) - [charitable trust](https://www.adlercolvin.com/blog/tag/charitable-trust/) - [charity](https://www.adlercolvin.com/blog/tag/charity/) - [Chris Van Hollen](https://www.adlercolvin.com/blog/tag/chris-van-hollen/) - [church](https://www.adlercolvin.com/blog/tag/church/) - [Citizens United](https://www.adlercolvin.com/blog/tag/citizens-united/) - [CLAT](https://www.adlercolvin.com/blog/tag/clat/) - [Cleta Mitchell](https://www.adlercolvin.com/blog/tag/cleta-mitchell/) - [client](https://www.adlercolvin.com/blog/tag/client/) - [Clinton](https://www.adlercolvin.com/blog/tag/clinton/) - [CLT](https://www.adlercolvin.com/blog/tag/clt/) - [COF](https://www.adlercolvin.com/blog/tag/cof/) - [colleges](https://www.adlercolvin.com/blog/tag/colleges/) - [Colombo](https://www.adlercolvin.com/blog/tag/colombo/) - [Colvin](https://www.adlercolvin.com/blog/tag/colvin/) - [comment period](https://www.adlercolvin.com/blog/tag/comment-period/) - [comments](https://www.adlercolvin.com/blog/tag/comments/) - [commercial co-venture](https://www.adlercolvin.com/blog/tag/commercial-co-venture/) - [commercial co-venturer](https://www.adlercolvin.com/blog/tag/commercial-co-venturer/) - [commercial coventurer](https://www.adlercolvin.com/blog/tag/commercial-coventurer/) - [commercial fundraiser](https://www.adlercolvin.com/blog/tag/commercial-fundraiser/) - [Commission on Accountability and Policy for Religious Organizations](https://www.adlercolvin.com/blog/tag/commission-on-accountability-and-policy-for-religious-organizations/) - [Community Foundation](https://www.adlercolvin.com/blog/tag/community-foundation/) - [Compensation](https://www.adlercolvin.com/blog/tag/compensation/) - [compliance check](https://www.adlercolvin.com/blog/tag/compliance-check/) - [compliance project](https://www.adlercolvin.com/blog/tag/compliance-project/) - [Conflict of interest](https://www.adlercolvin.com/blog/tag/conflict-of-interest/) - [Consolidated Appropriations Act](https://www.adlercolvin.com/blog/tag/consolidated-appropriations-act/) - [contribution](https://www.adlercolvin.com/blog/tag/contribution/) - [controller](https://www.adlercolvin.com/blog/tag/controller/) - [Corporate Flexibility Act of 2011](https://www.adlercolvin.com/blog/tag/corporate-flexibility-act-of-2011/) - [Council on Foundations](https://www.adlercolvin.com/blog/tag/council-on-foundations/) - [CRAT](https://www.adlercolvin.com/blog/tag/crat/) - [CRT](https://www.adlercolvin.com/blog/tag/crt/) - [cy pres](https://www.adlercolvin.com/blog/tag/cy-pres/) - [cybersecurity](https://www.adlercolvin.com/blog/tag/cybersecurity/) - [Daniel Werfel](https://www.adlercolvin.com/blog/tag/daniel-werfel/) - [dark money](https://www.adlercolvin.com/blog/tag/dark-money/) - [data](https://www.adlercolvin.com/blog/tag/data/) - [Data Book](https://www.adlercolvin.com/blog/tag/data-book/) - [date of gift](https://www.adlercolvin.com/blog/tag/date-of-gift/) - [David Chiu](https://www.adlercolvin.com/blog/tag/david-chiu/) - [DBA](https://www.adlercolvin.com/blog/tag/dba/) - [deadline](https://www.adlercolvin.com/blog/tag/deadline/) - [debates](https://www.adlercolvin.com/blog/tag/debates/) - [deductibility](https://www.adlercolvin.com/blog/tag/deductibility/) - [deductible](https://www.adlercolvin.com/blog/tag/deductible/) - [deduction](https://www.adlercolvin.com/blog/tag/deduction/) - [delinquent](https://www.adlercolvin.com/blog/tag/delinquent/) - [delivery](https://www.adlercolvin.com/blog/tag/delivery/) - [Democracy 21](https://www.adlercolvin.com/blog/tag/democracy-21/) - [Department of Labor](https://www.adlercolvin.com/blog/tag/department-of-labor/) - [determination letter](https://www.adlercolvin.com/blog/tag/determination-letter/) - [developer](https://www.adlercolvin.com/blog/tag/developer/) - [Digital media](https://www.adlercolvin.com/blog/tag/digital-media/) - [direct lobbying](https://www.adlercolvin.com/blog/tag/direct-lobbying/) - [Director](https://www.adlercolvin.com/blog/tag/director/) - [directors](https://www.adlercolvin.com/blog/tag/directors/) - [disclaimer](https://www.adlercolvin.com/blog/tag/disclaimer/) - [disclosure](https://www.adlercolvin.com/blog/tag/disclosure/) - [disqualified person](https://www.adlercolvin.com/blog/tag/disqualified-person/) - [disregarded entity](https://www.adlercolvin.com/blog/tag/disregarded-entity/) - [dissenting directors](https://www.adlercolvin.com/blog/tag/dissenting-directors/) - [distribution requirement](https://www.adlercolvin.com/blog/tag/distribution-requirement/) - [doing business as](https://www.adlercolvin.com/blog/tag/doing-business-as/) - [domain](https://www.adlercolvin.com/blog/tag/domain/) - [domain names](https://www.adlercolvin.com/blog/tag/domain-names/) - [donation](https://www.adlercolvin.com/blog/tag/donation/) - [Donor Stewardship](https://www.adlercolvin.com/blog/tag/donor-stewardship/) - [Donor-advised fund](https://www.adlercolvin.com/blog/tag/donor-advised-fund/) - [double-bottom line](https://www.adlercolvin.com/blog/tag/double-bottom-line/) - [Duty of loyalty](https://www.adlercolvin.com/blog/tag/duty-of-loyalty/) - [e-postcard](https://www.adlercolvin.com/blog/tag/e-postcard/) - [ECFA](https://www.adlercolvin.com/blog/tag/ecfa/) - [EIN](https://www.adlercolvin.com/blog/tag/ein/) - [elder scams](https://www.adlercolvin.com/blog/tag/elder-scams/) - [election](https://www.adlercolvin.com/blog/tag/election/) - [election cycle](https://www.adlercolvin.com/blog/tag/election-cycle/) - [electioneering](https://www.adlercolvin.com/blog/tag/electioneering/) - [elections](https://www.adlercolvin.com/blog/tag/elections/) - [electronic transmission](https://www.adlercolvin.com/blog/tag/electronic-transmission/) - [Ellen Weintraub](https://www.adlercolvin.com/blog/tag/ellen-weintraub/) - [email](https://www.adlercolvin.com/blog/tag/email/) - [embezzlement](https://www.adlercolvin.com/blog/tag/embezzlement/) - [employee clanssification](https://www.adlercolvin.com/blog/tag/employee-clanssification/) - [employment regulations](https://www.adlercolvin.com/blog/tag/employment-regulations/) - [Endowment](https://www.adlercolvin.com/blog/tag/endowment/) - [Estate planning attorney](https://www.adlercolvin.com/blog/tag/estate-planning-attorney/) - [Ethics Commission](https://www.adlercolvin.com/blog/tag/ethics-commission/) - [Evangelical Council for Financial Accountability](https://www.adlercolvin.com/blog/tag/evangelical-council-for-financial-accountability/) - [excess benefit transaction](https://www.adlercolvin.com/blog/tag/excess-benefit-transaction/) - [excise taxes](https://www.adlercolvin.com/blog/tag/excise-taxes/) - [exempt employee](https://www.adlercolvin.com/blog/tag/exempt-employee/) - [Exempt organizations Select Check](https://www.adlercolvin.com/blog/tag/exempt-organizations-select-check/) - [exempt purposes](https://www.adlercolvin.com/blog/tag/exempt-purposes/) - [exemption](https://www.adlercolvin.com/blog/tag/exemption/) - [exemption application](https://www.adlercolvin.com/blog/tag/exemption-application/) - [expedited](https://www.adlercolvin.com/blog/tag/expedited/) - [expense reimbursement](https://www.adlercolvin.com/blog/tag/expense-reimbursement/) - [express advocacy](https://www.adlercolvin.com/blog/tag/express-advocacy/) - [extension; electronic](https://www.adlercolvin.com/blog/tag/extension-electronic/) - [facts and circumstances](https://www.adlercolvin.com/blog/tag/facts-and-circumstances/) - [Fair Dealership Law](https://www.adlercolvin.com/blog/tag/fair-dealership-law/) - [family foundation](https://www.adlercolvin.com/blog/tag/family-foundation/) - [FASB](https://www.adlercolvin.com/blog/tag/fasb/) - [FCCP](https://www.adlercolvin.com/blog/tag/fccp/) - [FEC](https://www.adlercolvin.com/blog/tag/fec/) - [Federal Election Commission](https://www.adlercolvin.com/blog/tag/federal-election-commission/) - [federal employer identification number](https://www.adlercolvin.com/blog/tag/federal-employer-identification-number/) - [Fei](https://www.adlercolvin.com/blog/tag/fei/) - [FI-SO3](https://www.adlercolvin.com/blog/tag/fi-so3/) - [fictitious business names](https://www.adlercolvin.com/blog/tag/fictitious-business-names-2/) - [fiduciary duties](https://www.adlercolvin.com/blog/tag/fiduciary-duties/) - [Fiduciary duty](https://www.adlercolvin.com/blog/tag/fiduciary-duty/) - [filing](https://www.adlercolvin.com/blog/tag/filing/) - [filings](https://www.adlercolvin.com/blog/tag/filings/) - [Final regulations](https://www.adlercolvin.com/blog/tag/final-regulations/) - [Financial Accounting Standards Board](https://www.adlercolvin.com/blog/tag/financial-accounting-standards-board/) - [financial controls](https://www.adlercolvin.com/blog/tag/financial-controls/) - [fiscal cliff](https://www.adlercolvin.com/blog/tag/fiscal-cliff/) - [Fiscal Sponsor](https://www.adlercolvin.com/blog/tag/fiscal-sponsor/) - [Fiscal Sponsorship](https://www.adlercolvin.com/blog/tag/fiscal-sponsorship/) - [flexible purpose corporation](https://www.adlercolvin.com/blog/tag/flexible-purpose-corporation/) - [for-profit hybrid](https://www.adlercolvin.com/blog/tag/for-profit-hybrid/) - [forensic accountant](https://www.adlercolvin.com/blog/tag/forensic-accountant/) - [Form 1023](https://www.adlercolvin.com/blog/tag/form-1023/) - [Form 1023-EZ](https://www.adlercolvin.com/blog/tag/form-1023-ez/) - [Form 1024](https://www.adlercolvin.com/blog/tag/form-1024/) - [Form 14449](https://www.adlercolvin.com/blog/tag/form-14449/) - [Form 199](https://www.adlercolvin.com/blog/tag/form-199/) - [Form 199N](https://www.adlercolvin.com/blog/tag/form-199n/) - [Form 3533](https://www.adlercolvin.com/blog/tag/form-3533/) - [Form 5227](https://www.adlercolvin.com/blog/tag/form-5227/) - [Form 8283](https://www.adlercolvin.com/blog/tag/form-8283/) - [Form 8822-B](https://www.adlercolvin.com/blog/tag/form-8822-b/) - [Form 8868](https://www.adlercolvin.com/blog/tag/form-8868/) - [Form 8940](https://www.adlercolvin.com/blog/tag/form-8940/) - [Form 8976](https://www.adlercolvin.com/blog/tag/form-8976/) - [Form 990](https://www.adlercolvin.com/blog/tag/form-990/) - [Form 990-N](https://www.adlercolvin.com/blog/tag/form-990-n/) - [Form 990-PF](https://www.adlercolvin.com/blog/tag/form-990-pf/) - [Form Articles of Incorporation](https://www.adlercolvin.com/blog/tag/form-articles-of-incorporation/) - [Form SS-4](https://www.adlercolvin.com/blog/tag/form-ss-4/) - [forums](https://www.adlercolvin.com/blog/tag/forums/) - [franchise](https://www.adlercolvin.com/blog/tag/franchise/) - [Franchise Tax Board](https://www.adlercolvin.com/blog/tag/franchise-tax-board/) - [franchisee](https://www.adlercolvin.com/blog/tag/franchisee/) - [franchisor](https://www.adlercolvin.com/blog/tag/franchisor/) - [fraternal orders](https://www.adlercolvin.com/blog/tag/fraternal-orders/) - [fringe benefits](https://www.adlercolvin.com/blog/tag/fringe-benefits/) - [functionally integrated](https://www.adlercolvin.com/blog/tag/functionally-integrated/) - [Funders’ Committee for Civic Participation](https://www.adlercolvin.com/blog/tag/funders-committee-for-civic-participation/) - [funding advocacy](https://www.adlercolvin.com/blog/tag/funding-advocacy/) - [fundraising counsel](https://www.adlercolvin.com/blog/tag/fundraising-counsel/) - [gift annuity](https://www.adlercolvin.com/blog/tag/gift-annuity/) - [Gift restrictions](https://www.adlercolvin.com/blog/tag/gift-restrictions/) - [gift tax](https://www.adlercolvin.com/blog/tag/gift-tax/) - [Girl Scouts](https://www.adlercolvin.com/blog/tag/girl-scouts/) - [GO-Biz](https://www.adlercolvin.com/blog/tag/go-biz/) - [GOTV](https://www.adlercolvin.com/blog/tag/gotv/) - [Grant](https://www.adlercolvin.com/blog/tag/grant/) - [grantee](https://www.adlercolvin.com/blog/tag/grantee/) - [grantor](https://www.adlercolvin.com/blog/tag/grantor/) - [grassroots lobbying](https://www.adlercolvin.com/blog/tag/grassroots-lobbying/) - [group exemption](https://www.adlercolvin.com/blog/tag/group-exemption/) - [H. 3367](https://www.adlercolvin.com/blog/tag/h-3367/) - [hack](https://www.adlercolvin.com/blog/tag/hack/) - [Hawaii](https://www.adlercolvin.com/blog/tag/hawaii/) - [HB 2457](https://www.adlercolvin.com/blog/tag/hb-2457/) - [Health Care Entities](https://www.adlercolvin.com/blog/tag/health-care-entities/) - [hearings](https://www.adlercolvin.com/blog/tag/hearings/) - [HR 2055](https://www.adlercolvin.com/blog/tag/hr-2055/) - [Human Rights Campaign](https://www.adlercolvin.com/blog/tag/human-rights-campaign/) - [IDR](https://www.adlercolvin.com/blog/tag/idr/) - [IHC](https://www.adlercolvin.com/blog/tag/ihc/) - [impactful](https://www.adlercolvin.com/blog/tag/impactful/) - [inactive status](https://www.adlercolvin.com/blog/tag/inactive-status/) - [incubation](https://www.adlercolvin.com/blog/tag/incubation/) - [Independent Sector](https://www.adlercolvin.com/blog/tag/independent-sector/) - [Ingrid Mattson](https://www.adlercolvin.com/blog/tag/ingrid-mattson/) - [Inspector General](https://www.adlercolvin.com/blog/tag/inspector-general/) - [insurance](https://www.adlercolvin.com/blog/tag/insurance/) - [intermediate sanctions](https://www.adlercolvin.com/blog/tag/intermediate-sanctions/) - [International Humanities Center](https://www.adlercolvin.com/blog/tag/international-humanities-center/) - [intervention](https://www.adlercolvin.com/blog/tag/intervention/) - [investments](https://www.adlercolvin.com/blog/tag/investments/) - [IRA Rollover](https://www.adlercolvin.com/blog/tag/ira-rollover/) - [IRC 170](https://www.adlercolvin.com/blog/tag/irc-170/) - [IRC 4942](https://www.adlercolvin.com/blog/tag/irc-4942/) - [IRC 4944](https://www.adlercolvin.com/blog/tag/irc-4944/) - [IRC 4945](https://www.adlercolvin.com/blog/tag/irc-4945/) - [IRC 4956](https://www.adlercolvin.com/blog/tag/irc-4956/) - [IRC 527](https://www.adlercolvin.com/blog/tag/irc-527/) - [IRC Section 511](https://www.adlercolvin.com/blog/tag/irc-section-511/) - [IRS](https://www.adlercolvin.com/blog/tag/irs/) - [IRS backlog](https://www.adlercolvin.com/blog/tag/irs-backlog/) - [IRS Commissioner](https://www.adlercolvin.com/blog/tag/irs-commissioner/) - [IRS guidance](https://www.adlercolvin.com/blog/tag/irs-guidance/) - [IRS notice](https://www.adlercolvin.com/blog/tag/irs-notice/) - [Islamic Society of North America](https://www.adlercolvin.com/blog/tag/islamic-society-of-north-america/) - [issue advocacy](https://www.adlercolvin.com/blog/tag/issue-advocacy/) - [jargon](https://www.adlercolvin.com/blog/tag/jargon/) - [jeopardizing investment](https://www.adlercolvin.com/blog/tag/jeopardizing-investment/) - [jeopardizing investments](https://www.adlercolvin.com/blog/tag/jeopardizing-investments/) - [Jewish Federations of North America](https://www.adlercolvin.com/blog/tag/jewish-federations-of-north-america/) - [Joan Weill](https://www.adlercolvin.com/blog/tag/joan-weill/) - [John Koskinen](https://www.adlercolvin.com/blog/tag/john-koskinen/) - [John Pomeranz](https://www.adlercolvin.com/blog/tag/john-pomeranz/) - [judicial appointments](https://www.adlercolvin.com/blog/tag/judicial-appointments/) - [Koskinen](https://www.adlercolvin.com/blog/tag/koskinen/) - [L3C](https://www.adlercolvin.com/blog/tag/l3c/) - [labor union](https://www.adlercolvin.com/blog/tag/labor-union/) - [labor unions](https://www.adlercolvin.com/blog/tag/labor-unions/) - [LD 1277](https://www.adlercolvin.com/blog/tag/ld-1277/) - [League of Conservation Voters](https://www.adlercolvin.com/blog/tag/league-of-conservation-voters/) - [League of Women Voters](https://www.adlercolvin.com/blog/tag/league-of-women-voters/) - [leave of absence](https://www.adlercolvin.com/blog/tag/leave-of-absence/) - [Lee Goodman](https://www.adlercolvin.com/blog/tag/lee-goodman/) - [legislative reform](https://www.adlercolvin.com/blog/tag/legislative-reform/) - [Liability](https://www.adlercolvin.com/blog/tag/liability/) - [limited liability company](https://www.adlercolvin.com/blog/tag/limited-liability-company/) - [LLC](https://www.adlercolvin.com/blog/tag/llc/) - [loans](https://www.adlercolvin.com/blog/tag/loans/) - [lobby](https://www.adlercolvin.com/blog/tag/lobby/) - [lobbying](https://www.adlercolvin.com/blog/tag/lobbying/) - [lobbying; campaign](https://www.adlercolvin.com/blog/tag/lobbying-campaign/) - [local](https://www.adlercolvin.com/blog/tag/local/) - [mail](https://www.adlercolvin.com/blog/tag/mail/) - [mailbox rule](https://www.adlercolvin.com/blog/tag/mailbox-rule/) - [Maine](https://www.adlercolvin.com/blog/tag/maine/) - [Manitou](https://www.adlercolvin.com/blog/tag/manitou/) - [Matthew Peterson](https://www.adlercolvin.com/blog/tag/matthew-peterson/) - [Mexico](https://www.adlercolvin.com/blog/tag/mexico/) - [Michigan](https://www.adlercolvin.com/blog/tag/michigan/) - [minimum tax](https://www.adlercolvin.com/blog/tag/minimum-tax/) - [mission-related investment](https://www.adlercolvin.com/blog/tag/mission-related-investment/) - [Model A](https://www.adlercolvin.com/blog/tag/model-a/) - [Model C](https://www.adlercolvin.com/blog/tag/model-c/) - [Model D](https://www.adlercolvin.com/blog/tag/model-d/) - [Model E](https://www.adlercolvin.com/blog/tag/model-e/) - [Model F](https://www.adlercolvin.com/blog/tag/model-f/) - [Model L](https://www.adlercolvin.com/blog/tag/model-l/) - [MRI](https://www.adlercolvin.com/blog/tag/mri/) - [NAACP](https://www.adlercolvin.com/blog/tag/naacp/) - [NAACP-National Voter Fund](https://www.adlercolvin.com/blog/tag/naacp-national-voter-fund/) - [NAM](https://www.adlercolvin.com/blog/tag/nam/) - [naming rights](https://www.adlercolvin.com/blog/tag/naming-rights/) - [National Association for the Advancement of Colored People](https://www.adlercolvin.com/blog/tag/national-association-for-the-advancement-of-colored-people/) - [National Association of Manufacturers](https://www.adlercolvin.com/blog/tag/national-association-of-manufacturers/) - [National Center for Charitable Statistics](https://www.adlercolvin.com/blog/tag/national-center-for-charitable-statistics/) - [National Network of Fiscal Sponsors](https://www.adlercolvin.com/blog/tag/national-network-of-fiscal-sponsors/) - [National Public Health Week](https://www.adlercolvin.com/blog/tag/national-public-health-week/) - [National Rifle Association](https://www.adlercolvin.com/blog/tag/national-rifle-association/) - [net asset](https://www.adlercolvin.com/blog/tag/net-asset/) - [Nevada](https://www.adlercolvin.com/blog/tag/nevada/) - [New England Journal of Medicine](https://www.adlercolvin.com/blog/tag/new-england-journal-of-medicine/) - [new Fiscal Sponsor](https://www.adlercolvin.com/blog/tag/new-fiscal-sponsor/) - [new laws](https://www.adlercolvin.com/blog/tag/new-laws/) - [new regulations](https://www.adlercolvin.com/blog/tag/new-regulations/) - [New York](https://www.adlercolvin.com/blog/tag/new-york/) - [newspaper](https://www.adlercolvin.com/blog/tag/newspaper/) - [NFI-SO3](https://www.adlercolvin.com/blog/tag/nfi-so3/) - [NNFS](https://www.adlercolvin.com/blog/tag/nnfs/) - [Nomination](https://www.adlercolvin.com/blog/tag/nomination/) - [Non-auto revocation list](https://www.adlercolvin.com/blog/tag/non-auto-revocation-list/) - [non-functionally integrated](https://www.adlercolvin.com/blog/tag/non-functionally-integrated/) - [nonprofit advocacy](https://www.adlercolvin.com/blog/tag/nonprofit-advocacy/) - [nonprofit sector](https://www.adlercolvin.com/blog/tag/nonprofit-sector/) - [Nonprofit VOTE](https://www.adlercolvin.com/blog/tag/nonprofit-vote/) - [Nonprofits](https://www.adlercolvin.com/blog/tag/nonprofits/) - [Not-for-Profit Entities](https://www.adlercolvin.com/blog/tag/not-for-profit-entities/) - [notice](https://www.adlercolvin.com/blog/tag/notice/) - [Notice 2012-4](https://www.adlercolvin.com/blog/tag/notice-2012-4/) - [Notice 2012-52](https://www.adlercolvin.com/blog/tag/notice-2012-52/) - [Notice 2015-62](https://www.adlercolvin.com/blog/tag/notice-2015-62/) - [Notice 88-120](https://www.adlercolvin.com/blog/tag/notice-88-120/) - [notification](https://www.adlercolvin.com/blog/tag/notification/) - [NPRM](https://www.adlercolvin.com/blog/tag/nprm/) - [NRA](https://www.adlercolvin.com/blog/tag/nra/) - [Occupy Wall Street](https://www.adlercolvin.com/blog/tag/occupy-wall-street/) - [Office of Social Innovation and Entrepreneurship Development](https://www.adlercolvin.com/blog/tag/office-of-social-innovation-and-entrepreneurship-development/) - [ongood](https://www.adlercolvin.com/blog/tag/ongood/) - [opensecrets.org](https://www.adlercolvin.com/blog/tag/opensecrets-org/) - [ordinance](https://www.adlercolvin.com/blog/tag/ordinance/) - [Ottinger Foundation; The Leonard and Sophie Davis Fund; The Woodbury Fund](https://www.adlercolvin.com/blog/tag/ottinger-foundation-the-leonard-and-sophie-davis-fund-the-woodbury-fund/) - [parent](https://www.adlercolvin.com/blog/tag/parent/) - [partisan](https://www.adlercolvin.com/blog/tag/partisan/) - [partnering](https://www.adlercolvin.com/blog/tag/partnering/) - [passwords](https://www.adlercolvin.com/blog/tag/passwords/) - [PATH Act](https://www.adlercolvin.com/blog/tag/path-act/) - [Paul C. Barton](https://www.adlercolvin.com/blog/tag/paul-c-barton/) - [Paul Smith College](https://www.adlercolvin.com/blog/tag/paul-smith-college/) - [pay-for-success](https://www.adlercolvin.com/blog/tag/pay-for-success/) - [payout](https://www.adlercolvin.com/blog/tag/payout/) - [Penalties](https://www.adlercolvin.com/blog/tag/penalties/) - [Pension Protection Act](https://www.adlercolvin.com/blog/tag/pension-protection-act/) - [permanently restricted](https://www.adlercolvin.com/blog/tag/permanently-restricted/) - [Philanthropic Facilitation Act](https://www.adlercolvin.com/blog/tag/philanthropic-facilitation-act/) - [Philanthropy Protection Act](https://www.adlercolvin.com/blog/tag/philanthropy-protection-act/) - [Planned Giving](https://www.adlercolvin.com/blog/tag/planned-giving/) - [Planned Parenthood Action Fund](https://www.adlercolvin.com/blog/tag/planned-parenthood-action-fund/) - [political](https://www.adlercolvin.com/blog/tag/political/) - [political activities](https://www.adlercolvin.com/blog/tag/political-activities/) - [political campaign](https://www.adlercolvin.com/blog/tag/political-campaign/) - [political campaign activity](https://www.adlercolvin.com/blog/tag/political-campaign-activity/) - [political intervention](https://www.adlercolvin.com/blog/tag/political-intervention/) - [political organizations](https://www.adlercolvin.com/blog/tag/political-organizations/) - [political spending](https://www.adlercolvin.com/blog/tag/political-spending/) - [pooled investment fund](https://www.adlercolvin.com/blog/tag/pooled-investment-fund/) - [PPA](https://www.adlercolvin.com/blog/tag/ppa/) - [pre-arranged sale](https://www.adlercolvin.com/blog/tag/pre-arranged-sale/) - [president-elect](https://www.adlercolvin.com/blog/tag/president-elect/) - [Presidential transition team](https://www.adlercolvin.com/blog/tag/presidential-transition-team/) - [PRI](https://www.adlercolvin.com/blog/tag/pri/) - [PRIs](https://www.adlercolvin.com/blog/tag/pris/) - [private foundations](https://www.adlercolvin.com/blog/tag/private-foundations-2/) - [Professional Ethics](https://www.adlercolvin.com/blog/tag/professional-ethics/) - [Professional Fiduciaries Bureau](https://www.adlercolvin.com/blog/tag/professional-fiduciaries-bureau/) - [Professional Responsibility](https://www.adlercolvin.com/blog/tag/professional-responsibility/) - [Program-related investment](https://www.adlercolvin.com/blog/tag/program-related-investment/) - [program-related investments](https://www.adlercolvin.com/blog/tag/program-related-investments/) - [Project VOTE](https://www.adlercolvin.com/blog/tag/project-vote/) - [Property Tax Exemption](https://www.adlercolvin.com/blog/tag/property-tax-exemption/) - [Proposed Accounting Standards Update](https://www.adlercolvin.com/blog/tag/proposed-accounting-standards-update/) - [proposed regulations](https://www.adlercolvin.com/blog/tag/proposed-regulations/) - [prudent investment standard](https://www.adlercolvin.com/blog/tag/prudent-investment-standard/) - [Public Charities](https://www.adlercolvin.com/blog/tag/public-charities/) - [public charity](https://www.adlercolvin.com/blog/tag/public-charity/) - [Public Citizen](https://www.adlercolvin.com/blog/tag/public-citizen/) - [public comment](https://www.adlercolvin.com/blog/tag/public-comment/) - [Public Funding](https://www.adlercolvin.com/blog/tag/public-funding/) - [Public Health](https://www.adlercolvin.com/blog/tag/public-health/) - [Public Interest Registry](https://www.adlercolvin.com/blog/tag/public-interest-registry/) - [purpose clause](https://www.adlercolvin.com/blog/tag/purpose-clause/) - [Quasi-endowment](https://www.adlercolvin.com/blog/tag/quasi-endowment/) - [Rabbi David Saperstein](https://www.adlercolvin.com/blog/tag/rabbi-david-saperstein/) - [Rabbi Julie Schonfeld](https://www.adlercolvin.com/blog/tag/rabbi-julie-schonfeld/) - [reasonable cause](https://www.adlercolvin.com/blog/tag/reasonable-cause/) - [Regan v. Taxation with Representation](https://www.adlercolvin.com/blog/tag/regan-v-taxation-with-representation/) - [religious](https://www.adlercolvin.com/blog/tag/religious/) - [rental](https://www.adlercolvin.com/blog/tag/rental/) - [reporting changes](https://www.adlercolvin.com/blog/tag/reporting-changes/) - [RERI Holdings](https://www.adlercolvin.com/blog/tag/reri-holdings/) - [reserve](https://www.adlercolvin.com/blog/tag/reserve/) - [Reserved Regulations](https://www.adlercolvin.com/blog/tag/reserved-regulations/) - [responsible party](https://www.adlercolvin.com/blog/tag/responsible-party/) - [restricted funds](https://www.adlercolvin.com/blog/tag/restricted-funds/) - [restricted stock](https://www.adlercolvin.com/blog/tag/restricted-stock/) - [restricted stock units](https://www.adlercolvin.com/blog/tag/restricted-stock-units/) - [retroactive](https://www.adlercolvin.com/blog/tag/retroactive/) - [returns](https://www.adlercolvin.com/blog/tag/returns/) - [Rev. Proc. 2008-4](https://www.adlercolvin.com/blog/tag/rev-proc-2008-4/) - [Rev. Proc. 2011-33](https://www.adlercolvin.com/blog/tag/rev-proc-2011-33/) - [Rev. Proc. 2016-42](https://www.adlercolvin.com/blog/tag/rev-proc-2016-42/) - [rev. rul. 2004-6](https://www.adlercolvin.com/blog/tag/rev-rul-2004-6/) - [rev. rul. 2007-41](https://www.adlercolvin.com/blog/tag/rev-rul-2007-41/) - [Revenue Procedure 2014-11](https://www.adlercolvin.com/blog/tag/revenue-procedure-2014-11/) - [Revenue Procedure 2014-4](https://www.adlercolvin.com/blog/tag/revenue-procedure-2014-4/) - [Revenue Procedure 2014-9](https://www.adlercolvin.com/blog/tag/revenue-procedure-2014-9/) - [Revenue Ruling 2007-41](https://www.adlercolvin.com/blog/tag/revenue-ruling-2007-41/) - [Revenue Ruling 78-248](https://www.adlercolvin.com/blog/tag/revenue-ruling-78-248/) - [Revenue Ruling 86-95](https://www.adlercolvin.com/blog/tag/revenue-ruling-86-95/) - [revocation](https://www.adlercolvin.com/blog/tag/revocation/) - [Revocation list](https://www.adlercolvin.com/blog/tag/revocation-list/) - [revoke](https://www.adlercolvin.com/blog/tag/revoke/) - [Richard Olive](https://www.adlercolvin.com/blog/tag/richard-olive/) - [Rock the Vote](https://www.adlercolvin.com/blog/tag/rock-the-vote/) - [RRF-1](https://www.adlercolvin.com/blog/tag/rrf-1/) - [Rule 143](https://www.adlercolvin.com/blog/tag/rule-143/) - [rulemaking](https://www.adlercolvin.com/blog/tag/rulemaking/) - [S.B. 1301](https://www.adlercolvin.com/blog/tag/s-b-1301/) - [S.B. 201](https://www.adlercolvin.com/blog/tag/s-b-201/) - [San Francisco](https://www.adlercolvin.com/blog/tag/san-francisco/) - [Sayyid M. Sayeed](https://www.adlercolvin.com/blog/tag/sayyid-m-sayeed/) - [SB 1341](https://www.adlercolvin.com/blog/tag/sb-1341/) - [SB9](https://www.adlercolvin.com/blog/tag/sb9/) - [scandal](https://www.adlercolvin.com/blog/tag/scandal/) - [Schedule R](https://www.adlercolvin.com/blog/tag/schedule-r/) - [SEC](https://www.adlercolvin.com/blog/tag/sec/) - [Secretary of State](https://www.adlercolvin.com/blog/tag/secretary-of-state/) - [Section 170](https://www.adlercolvin.com/blog/tag/section-170/) - [Section 4911](https://www.adlercolvin.com/blog/tag/section-4911/) - [Section 4941](https://www.adlercolvin.com/blog/tag/section-4941/) - [Section 4944](https://www.adlercolvin.com/blog/tag/section-4944/) - [Section 4947(a)(2)](https://www.adlercolvin.com/blog/tag/section-4947a2/) - [Section 4958](https://www.adlercolvin.com/blog/tag/section-4958/) - [Section 501(c)(3)](https://www.adlercolvin.com/blog/tag/section-501c3/) - [Section 501(c)(4)](https://www.adlercolvin.com/blog/tag/section-501c4/) - [Section 503](https://www.adlercolvin.com/blog/tag/section-503/) - [Section 506](https://www.adlercolvin.com/blog/tag/section-506/) - [Section 509(a)(3)](https://www.adlercolvin.com/blog/tag/section-509a3/) - [Section 527](https://www.adlercolvin.com/blog/tag/section-527/) - [securities laws](https://www.adlercolvin.com/blog/tag/securities-laws/) - [security breach](https://www.adlercolvin.com/blog/tag/security-breach/) - [self-dealing](https://www.adlercolvin.com/blog/tag/self-dealing/) - [self-declare](https://www.adlercolvin.com/blog/tag/self-declare/) - [self-declarers](https://www.adlercolvin.com/blog/tag/self-declarers/) - [self-defense exception](https://www.adlercolvin.com/blog/tag/self-defense-exception/) - [Senate Bill 201](https://www.adlercolvin.com/blog/tag/senate-bill-201/) - [Senate confirmation](https://www.adlercolvin.com/blog/tag/senate-confirmation/) - [Senate Finance Committee](https://www.adlercolvin.com/blog/tag/senate-finance-committee/) - [Senate Judiciary](https://www.adlercolvin.com/blog/tag/senate-judiciary/) - [Senate Judiciary Subcommittee](https://www.adlercolvin.com/blog/tag/senate-judiciary-subcommittee/) - [shareholder agreements](https://www.adlercolvin.com/blog/tag/shareholder-agreements/) - [Shark-Fin CLAT](https://www.adlercolvin.com/blog/tag/shark-fin-clat/) - [short form](https://www.adlercolvin.com/blog/tag/short-form/) - [shutdown](https://www.adlercolvin.com/blog/tag/shutdown/) - [SIBs](https://www.adlercolvin.com/blog/tag/sibs/) - [Sierra Club](https://www.adlercolvin.com/blog/tag/sierra-club/) - [single-member LLC](https://www.adlercolvin.com/blog/tag/single-member-llc/) - [Siva Subramanian](https://www.adlercolvin.com/blog/tag/siva-subramanian/) - [social clubs](https://www.adlercolvin.com/blog/tag/social-clubs/) - [Social enterprise](https://www.adlercolvin.com/blog/tag/social-enterprise-2/) - [social impact bonds](https://www.adlercolvin.com/blog/tag/social-impact-bonds/) - [social purpose corporation](https://www.adlercolvin.com/blog/tag/social-purpose-corporation/) - [social welfare](https://www.adlercolvin.com/blog/tag/social-welfare/) - [social welfare organization](https://www.adlercolvin.com/blog/tag/social-welfare-organization/) - [social welfare organizations](https://www.adlercolvin.com/blog/tag/social-welfare-organizations/) - [social-purpose entities](https://www.adlercolvin.com/blog/tag/social-purpose-entities/) - [solicitation](https://www.adlercolvin.com/blog/tag/solicitation/) - [South Carolina](https://www.adlercolvin.com/blog/tag/south-carolina/) - [stand for your mission](https://www.adlercolvin.com/blog/tag/stand-for-your-mission/) - [Statement of Information](https://www.adlercolvin.com/blog/tag/statement-of-information/) - [Stephen Colbert](https://www.adlercolvin.com/blog/tag/stephen-colbert/) - [Steven Woolf](https://www.adlercolvin.com/blog/tag/steven-woolf/) - [stock options](https://www.adlercolvin.com/blog/tag/stock-options/) - [stock; real estate](https://www.adlercolvin.com/blog/tag/stock-real-estate/) - [streamlined](https://www.adlercolvin.com/blog/tag/streamlined/) - [study of nonprofit sector](https://www.adlercolvin.com/blog/tag/study-of-nonprofit-sector/) - [substantiation](https://www.adlercolvin.com/blog/tag/substantiation/) - [Successor Liability](https://www.adlercolvin.com/blog/tag/successor-liability/) - [supporting organization](https://www.adlercolvin.com/blog/tag/supporting-organization/) - [Surgeon General](https://www.adlercolvin.com/blog/tag/surgeon-general/) - [Susan Olive](https://www.adlercolvin.com/blog/tag/susan-olive/) - [Tax Analysts](https://www.adlercolvin.com/blog/tag/tax-analysts/) - [Tax Court](https://www.adlercolvin.com/blog/tag/tax-court/) - [tax deduction](https://www.adlercolvin.com/blog/tag/tax-deduction/) - [tax exemption](https://www.adlercolvin.com/blog/tag/tax-exemption/) - [tax exemption application](https://www.adlercolvin.com/blog/tag/tax-exemption-application/) - [tax filings](https://www.adlercolvin.com/blog/tag/tax-filings/) - [tax ID](https://www.adlercolvin.com/blog/tag/tax-id/) - [Tax Section](https://www.adlercolvin.com/blog/tag/tax-section/) - [TE/GE](https://www.adlercolvin.com/blog/tag/tege/) - [Tea Party](https://www.adlercolvin.com/blog/tag/tea-party/) - [temporarily restricted](https://www.adlercolvin.com/blog/tag/temporarily-restricted/) - [temporary regulations](https://www.adlercolvin.com/blog/tag/temporary-regulations/) - [text](https://www.adlercolvin.com/blog/tag/text/) - [text message](https://www.adlercolvin.com/blog/tag/text-message/) - [The Arc](https://www.adlercolvin.com/blog/tag/the-arc/) - [theft](https://www.adlercolvin.com/blog/tag/theft/) - [TIGTA](https://www.adlercolvin.com/blog/tag/tigta/) - [Topic 954](https://www.adlercolvin.com/blog/tag/topic-954/) - [Topic 958](https://www.adlercolvin.com/blog/tag/topic-958/) - [Trade Association](https://www.adlercolvin.com/blog/tag/trade-association/) - [trade associations](https://www.adlercolvin.com/blog/tag/trade-associations/) - [Treasury](https://www.adlercolvin.com/blog/tag/treasury/) - [Treasury regulations](https://www.adlercolvin.com/blog/tag/treasury-regulations/) - [twitter](https://www.adlercolvin.com/blog/tag/twitter/) - [Type III supporting organization](https://www.adlercolvin.com/blog/tag/type-iii-supporting-organization/) - [U.S. donors](https://www.adlercolvin.com/blog/tag/u-s-donors/) - [UBIT](https://www.adlercolvin.com/blog/tag/ubit/) - [unclaimed property](https://www.adlercolvin.com/blog/tag/unclaimed-property/) - [Uniform Prudent Management of Institutional Funds Act](https://www.adlercolvin.com/blog/tag/uniform-prudent-management-of-institutional-funds-act/) - [Union](https://www.adlercolvin.com/blog/tag/union/) - [universities](https://www.adlercolvin.com/blog/tag/universities/) - [unrelated business income tax](https://www.adlercolvin.com/blog/tag/unrelated-business-income-tax/) - [unrelated business taxable income](https://www.adlercolvin.com/blog/tag/unrelated-business-taxable-income/) - [unrestricted](https://www.adlercolvin.com/blog/tag/unrestricted/) - [updated determination letter](https://www.adlercolvin.com/blog/tag/updated-determination-letter/) - [UPMIFA](https://www.adlercolvin.com/blog/tag/upmifa/) - [Urban Institute](https://www.adlercolvin.com/blog/tag/urban-institute/) - [Valuation](https://www.adlercolvin.com/blog/tag/valuation/) - [Vivek Murthy](https://www.adlercolvin.com/blog/tag/vivek-murthy/) - [voter guides](https://www.adlercolvin.com/blog/tag/voter-guides/) - [voter registration](https://www.adlercolvin.com/blog/tag/voter-registration/) - [voting](https://www.adlercolvin.com/blog/tag/voting/) - [We The People](https://www.adlercolvin.com/blog/tag/we-the-people/) - [web addresses](https://www.adlercolvin.com/blog/tag/web-addresses/) - [web domain](https://www.adlercolvin.com/blog/tag/web-domain/) - [Welfare Exemption](https://www.adlercolvin.com/blog/tag/welfare-exemption/) - [written consent](https://www.adlercolvin.com/blog/tag/written-consent/) - [170](https://www.adlercolvin.com/blog/tag/170/) - [4940](https://www.adlercolvin.com/blog/tag/4940/) - [4943](https://www.adlercolvin.com/blog/tag/4943/) - [excess business holdings](https://www.adlercolvin.com/blog/tag/excess-business-holdings/) - [museum](https://www.adlercolvin.com/blog/tag/museum/) - [net investment income tax](https://www.adlercolvin.com/blog/tag/net-investment-income-tax/) - [private operating foundation](https://www.adlercolvin.com/blog/tag/private-operating-foundation/) - [proposed legislation](https://www.adlercolvin.com/blog/tag/proposed-legislation/) - [Tax Cuts and Jobs Act](https://www.adlercolvin.com/blog/tag/tax-cuts-and-jobs-act/) - [Notice 2017-73](https://www.adlercolvin.com/blog/tag/notice-2017-73/) - [Section 4967](https://www.adlercolvin.com/blog/tag/section-4967/) - [H.R.1](https://www.adlercolvin.com/blog/tag/h-r-1/) - [4960](https://www.adlercolvin.com/blog/tag/4960/) - [Executive Compensation](https://www.adlercolvin.com/blog/tag/executive-compensation/) - [4968](https://www.adlercolvin.com/blog/tag/4968/) - [Newman’s Own](https://www.adlercolvin.com/blog/tag/newmans-own/) - [Bipartisan Budget Act of 2018](https://www.adlercolvin.com/blog/tag/bipartisan-budget-act-of-2018/) - [campaign finance](https://www.adlercolvin.com/blog/tag/campaign-finance/) - [contributors](https://www.adlercolvin.com/blog/tag/contributors/) - [DISCLOSE Act](https://www.adlercolvin.com/blog/tag/disclose-act/) - [Dynamex](https://www.adlercolvin.com/blog/tag/dynamex/) - [independent contractor](https://www.adlercolvin.com/blog/tag/independent-contractor/) - [employee](https://www.adlercolvin.com/blog/tag/employee/) - [California Supreme Court](https://www.adlercolvin.com/blog/tag/california-supreme-court/) - [employment law](https://www.adlercolvin.com/blog/tag/employment-law/) - [worker classification](https://www.adlercolvin.com/blog/tag/worker-classification/) - [general data protection regulation](https://www.adlercolvin.com/blog/tag/general-data-protection-regulation/) - [GDPR](https://www.adlercolvin.com/blog/tag/gdpr/) - [privacy](https://www.adlercolvin.com/blog/tag/privacy/) - [EU](https://www.adlercolvin.com/blog/tag/eu/) - [European Union](https://www.adlercolvin.com/blog/tag/european-union/) - [Colvin; Vanguard Award; distinguished achievement; nonprofit sector; ABA Business Law Section](https://www.adlercolvin.com/blog/tag/colvin-vanguard-award-distinguished-achievement-nonprofit-sector-aba-business-law-section/) - [2018-38; Schedule B; donor disclosures](https://www.adlercolvin.com/blog/tag/2018-38-schedule-b-donor-disclosures/) - [California Attorney General; webinar; compliance; Registry of Charitable Trusts](https://www.adlercolvin.com/blog/tag/california-attorney-general-webinar-compliance-registry-of-charitable-trusts/) - [nonprofit corporation](https://www.adlercolvin.com/blog/tag/nonprofit-corporation/) - [research](https://www.adlercolvin.com/blog/tag/research/) - [AB 1338](https://www.adlercolvin.com/blog/tag/ab-1338/) - [AB 1539](https://www.adlercolvin.com/blog/tag/ab-1539/) - [community foundations](https://www.adlercolvin.com/blog/tag/community-foundations/) - [crowdfunding](https://www.adlercolvin.com/blog/tag/crowdfunding/) - [reporting](https://www.adlercolvin.com/blog/tag/reporting/) - [Form CT-1](https://www.adlercolvin.com/blog/tag/form-ct-1/) - [Form RRF-1](https://www.adlercolvin.com/blog/tag/form-rrf-1/) - [Form CT-TR-1](https://www.adlercolvin.com/blog/tag/form-ct-tr-1/) - [nonprofit raffles](https://www.adlercolvin.com/blog/tag/nonprofit-raffles/) - [Gaylor v. Mnuchin](https://www.adlercolvin.com/blog/tag/gaylor-v-mnuchin/) - [minister housing allowance](https://www.adlercolvin.com/blog/tag/minister-housing-allowance/) - [parsonage allowance](https://www.adlercolvin.com/blog/tag/parsonage-allowance/) - [Section 107](https://www.adlercolvin.com/blog/tag/section-107/) - [Establishment Clause](https://www.adlercolvin.com/blog/tag/establishment-clause/) - [First Amendment](https://www.adlercolvin.com/blog/tag/first-amendment/) - [income tax exclusions](https://www.adlercolvin.com/blog/tag/income-tax-exclusions/) - [freedom from religion](https://www.adlercolvin.com/blog/tag/freedom-from-religion/) - [separate segregated fund](https://www.adlercolvin.com/blog/tag/separate-segregated-fund/) - [medical marijuana](https://www.adlercolvin.com/blog/tag/medical-marijuana/) - [CBD](https://www.adlercolvin.com/blog/tag/cbd/) - [illegality doctrine](https://www.adlercolvin.com/blog/tag/illegality-doctrine/) - [hybrid corporations](https://www.adlercolvin.com/blog/tag/hybrid-corporations/) - [Revenue Procedure 2019-22](https://www.adlercolvin.com/blog/tag/revenue-procedure-2019-22/) - [170(b)(1)(A)(ii)](https://www.adlercolvin.com/blog/tag/170b1aii/) - [nondiscrimination policy](https://www.adlercolvin.com/blog/tag/nondiscrimination-policy/) - [Revenue Procedure 75-50](https://www.adlercolvin.com/blog/tag/revenue-procedure-75-50/) - [school](https://www.adlercolvin.com/blog/tag/school/) - [private school](https://www.adlercolvin.com/blog/tag/private-school/) - [2018-38](https://www.adlercolvin.com/blog/tag/2018-38/) - [Schedule B](https://www.adlercolvin.com/blog/tag/schedule-b/) - [Bullock](https://www.adlercolvin.com/blog/tag/bullock/) - [donor disclosure](https://www.adlercolvin.com/blog/tag/donor-disclosure/) - [impeach](https://www.adlercolvin.com/blog/tag/impeach/) - [Trump](https://www.adlercolvin.com/blog/tag/trump/) - [Senate](https://www.adlercolvin.com/blog/tag/senate/) - [House](https://www.adlercolvin.com/blog/tag/house/) - [Presidential election](https://www.adlercolvin.com/blog/tag/presidential-election/) - [impeachment](https://www.adlercolvin.com/blog/tag/impeachment/) - [Model B](https://www.adlercolvin.com/blog/tag/model-b/) - [excise tax](https://www.adlercolvin.com/blog/tag/excise-tax/) - [parking tax](https://www.adlercolvin.com/blog/tag/parking-tax/) - [qualified disaster](https://www.adlercolvin.com/blog/tag/qualified-disaster/) - [charitable contributions](https://www.adlercolvin.com/blog/tag/charitable-contributions/) - [coronavirus](https://www.adlercolvin.com/blog/tag/coronavirus/) - [covid-19](https://www.adlercolvin.com/blog/tag/covid-19/) - [emergency relief](https://www.adlercolvin.com/blog/tag/emergency-relief/) - [brown act](https://www.adlercolvin.com/blog/tag/brown-act/) - [CARES Act](https://www.adlercolvin.com/blog/tag/cares-act/) - [TCJA](https://www.adlercolvin.com/blog/tag/tcja/) - [tax relief](https://www.adlercolvin.com/blog/tag/tax-relief/) - [pandemic](https://www.adlercolvin.com/blog/tag/pandemic/) - [AGI limitation](https://www.adlercolvin.com/blog/tag/agi-limitation/) - [cash contributions](https://www.adlercolvin.com/blog/tag/cash-contributions/) - [above-the-line](https://www.adlercolvin.com/blog/tag/above-the-line/) - [Paycheck protection](https://www.adlercolvin.com/blog/tag/paycheck-protection/) - [PPP](https://www.adlercolvin.com/blog/tag/ppp/) - [loan forgiveness](https://www.adlercolvin.com/blog/tag/loan-forgiveness/) - [HR 7010](https://www.adlercolvin.com/blog/tag/hr-7010/) - [flexibility act](https://www.adlercolvin.com/blog/tag/flexibility-act/) - [Notice 2020-46](https://www.adlercolvin.com/blog/tag/notice-2020-46/) - [leave-based donation](https://www.adlercolvin.com/blog/tag/leave-based-donation/) - [disaster relief](https://www.adlercolvin.com/blog/tag/disaster-relief/) - [170(c)](https://www.adlercolvin.com/blog/tag/170c/) - [bylaws](https://www.adlercolvin.com/blog/tag/bylaws/) - [governance](https://www.adlercolvin.com/blog/tag/governance/) - [emergency](https://www.adlercolvin.com/blog/tag/emergency/) - [disaster](https://www.adlercolvin.com/blog/tag/disaster/) - [5140](https://www.adlercolvin.com/blog/tag/5140/) - [7140](https://www.adlercolvin.com/blog/tag/7140/) - [9140](https://www.adlercolvin.com/blog/tag/9140/) - [5151](https://www.adlercolvin.com/blog/tag/5151/) - [7151](https://www.adlercolvin.com/blog/tag/7151/) - [9151](https://www.adlercolvin.com/blog/tag/9151/) - [AB 2208](https://www.adlercolvin.com/blog/tag/ab-2208/) - [AB 2936](https://www.adlercolvin.com/blog/tag/ab-2936/) - [online philanthropy](https://www.adlercolvin.com/blog/tag/online-philanthropy/) - [legislation](https://www.adlercolvin.com/blog/tag/legislation/) - [platform](https://www.adlercolvin.com/blog/tag/platform/) - [Client spotlight](https://www.adlercolvin.com/blog/tag/client-spotlight/) - [Democracy Frontlines Fund](https://www.adlercolvin.com/blog/tag/democracy-frontlines-fund/) - [racial justice](https://www.adlercolvin.com/blog/tag/racial-justice/) - [The Libra Foundation](https://www.adlercolvin.com/blog/tag/the-libra-foundation/) - [Kamala](https://www.adlercolvin.com/blog/tag/kamala/) - [Harris](https://www.adlercolvin.com/blog/tag/harris/) - [Biden](https://www.adlercolvin.com/blog/tag/biden/) - [Vice-president](https://www.adlercolvin.com/blog/tag/vice-president/) - [President](https://www.adlercolvin.com/blog/tag/president/) - [appointment](https://www.adlercolvin.com/blog/tag/appointment/) - [vacancy](https://www.adlercolvin.com/blog/tag/vacancy/) - [Newsom](https://www.adlercolvin.com/blog/tag/newsom/) - [PPP loan](https://www.adlercolvin.com/blog/tag/ppp-loan/) - [Form 3510](https://www.adlercolvin.com/blog/tag/form-3510/) - [unrelated business](https://www.adlercolvin.com/blog/tag/unrelated-business/) - [silo](https://www.adlercolvin.com/blog/tag/silo/) - [512(a)(6)](https://www.adlercolvin.com/blog/tag/512a6/) - [Impact Investing](https://www.adlercolvin.com/blog/tag/impact-investing/) - [Impact Investing PLR](https://www.adlercolvin.com/blog/tag/impact-investing-plr/) - [PLR 202041009](https://www.adlercolvin.com/blog/tag/plr-202041009/) - [cash gifts](https://www.adlercolvin.com/blog/tag/cash-gifts/) - [supporting organizations](https://www.adlercolvin.com/blog/tag/supporting-organizations/) - [current events](https://www.adlercolvin.com/blog/tag/current-events/) - [constitutional crisis](https://www.adlercolvin.com/blog/tag/constitutional-crisis/) - [Capitol](https://www.adlercolvin.com/blog/tag/capitol/) - [Greg Colvin](https://www.adlercolvin.com/blog/tag/greg-colvin/) - [georgia](https://www.adlercolvin.com/blog/tag/georgia/) - [run-off](https://www.adlercolvin.com/blog/tag/run-off/) - [BLM](https://www.adlercolvin.com/blog/tag/blm/) - [Black Lives Matter](https://www.adlercolvin.com/blog/tag/black-lives-matter/) - [insurrection](https://www.adlercolvin.com/blog/tag/insurrection/) - [MLK](https://www.adlercolvin.com/blog/tag/mlk/) - [King](https://www.adlercolvin.com/blog/tag/king/) - [Dr. King](https://www.adlercolvin.com/blog/tag/dr-king/) - [Martin Luther King](https://www.adlercolvin.com/blog/tag/martin-luther-king/) - [protest](https://www.adlercolvin.com/blog/tag/protest/) - [Attorney General’s office](https://www.adlercolvin.com/blog/tag/attorney-generals-office/) - [regulatory filings](https://www.adlercolvin.com/blog/tag/regulatory-filings/) - [filing requirements](https://www.adlercolvin.com/blog/tag/filing-requirements/) - [suspended](https://www.adlercolvin.com/blog/tag/suspended/) - [revoked](https://www.adlercolvin.com/blog/tag/revoked/) - [forfeited](https://www.adlercolvin.com/blog/tag/forfeited/) - [revivor](https://www.adlercolvin.com/blog/tag/revivor/) - [reviver](https://www.adlercolvin.com/blog/tag/reviver/) - [non-profit formation](https://www.adlercolvin.com/blog/tag/non-profit-formation/) - [anti-Asian](https://www.adlercolvin.com/blog/tag/anti-asian/) - [violence](https://www.adlercolvin.com/blog/tag/violence/) - [racism](https://www.adlercolvin.com/blog/tag/racism/) - [George Floyd](https://www.adlercolvin.com/blog/tag/george-floyd/) - [Nonprofits Day; california association of nonprofits](https://www.adlercolvin.com/blog/tag/nonprofits-day-california-association-of-nonprofits/) - [AB 488](https://www.adlercolvin.com/blog/tag/ab-488/) - [Charitable Fundraising Platform](https://www.adlercolvin.com/blog/tag/charitable-fundraising-platform/) - [Platform Charity](https://www.adlercolvin.com/blog/tag/platform-charity/) - [Commercial Coventure](https://www.adlercolvin.com/blog/tag/commercial-coventure/) - [Online Giving](https://www.adlercolvin.com/blog/tag/online-giving/) - [4948](https://www.adlercolvin.com/blog/tag/4948/) - [4941](https://www.adlercolvin.com/blog/tag/4941/) - [Nonprofit Integrity Act](https://www.adlercolvin.com/blog/tag/nonprofit-integrity-act/) - [grants](https://www.adlercolvin.com/blog/tag/grants/) - [hate-motivated violence](https://www.adlercolvin.com/blog/tag/hate-motivated-violence/) - [nonprofit security](https://www.adlercolvin.com/blog/tag/nonprofit-security/) - [Texas synagogue](https://www.adlercolvin.com/blog/tag/texas-synagogue/) - [physical security](https://www.adlercolvin.com/blog/tag/physical-security/) - [ACE Act](https://www.adlercolvin.com/blog/tag/ace-act/) - [Accelerating Charitable Efforts](https://www.adlercolvin.com/blog/tag/accelerating-charitable-efforts/) - [Pingree](https://www.adlercolvin.com/blog/tag/pingree/) - [Angus King](https://www.adlercolvin.com/blog/tag/angus-king/) - [HR 6595](https://www.adlercolvin.com/blog/tag/hr-6595/) - [S 1981](https://www.adlercolvin.com/blog/tag/s-1981/) - [qualifying distribution](https://www.adlercolvin.com/blog/tag/qualifying-distribution/) - [Volunteers](https://www.adlercolvin.com/blog/tag/volunteers/) - [Risk Management](https://www.adlercolvin.com/blog/tag/risk-management/) - [Best Practices](https://www.adlercolvin.com/blog/tag/best-practices/) - [art](https://www.adlercolvin.com/blog/tag/art/) - [Uvalde](https://www.adlercolvin.com/blog/tag/uvalde/) - [gun violence](https://www.adlercolvin.com/blog/tag/gun-violence/) - [tax](https://www.adlercolvin.com/blog/tag/tax/) - [postcard](https://www.adlercolvin.com/blog/tag/postcard/) - [electronic filing requirement](https://www.adlercolvin.com/blog/tag/electronic-filing-requirement/) - [small exempt organizations](https://www.adlercolvin.com/blog/tag/small-exempt-organizations/) - [identity authentication](https://www.adlercolvin.com/blog/tag/identity-authentication/) - [ID.me](https://www.adlercolvin.com/blog/tag/id-me/) - [board](https://www.adlercolvin.com/blog/tag/board/) - [officer](https://www.adlercolvin.com/blog/tag/officer/) - [debt ceiling](https://www.adlercolvin.com/blog/tag/debt-ceiling/) - [Congress](https://www.adlercolvin.com/blog/tag/congress/) - [investment](https://www.adlercolvin.com/blog/tag/investment/) - [DAFs](https://www.adlercolvin.com/blog/tag/dafs/) - [HR 9495](https://www.adlercolvin.com/blog/tag/hr-9495/) - [terrorist](https://www.adlercolvin.com/blog/tag/terrorist/) - [CTA](https://www.adlercolvin.com/blog/tag/cta/) - [Corporate Transparency Act](https://www.adlercolvin.com/blog/tag/corporate-transparency-act/) - [Beneficial Owner Information](https://www.adlercolvin.com/blog/tag/beneficial-owner-information/) - [BOI](https://www.adlercolvin.com/blog/tag/boi/) - [FinCEN](https://www.adlercolvin.com/blog/tag/fincen/) - [Texas Top Cop Shop](https://www.adlercolvin.com/blog/tag/texas-top-cop-shop/) - [Top Cop Shop](https://www.adlercolvin.com/blog/tag/top-cop-shop/) - [award](https://www.adlercolvin.com/blog/tag/award/) - [awards](https://www.adlercolvin.com/blog/tag/awards/) - [business law section](https://www.adlercolvin.com/blog/tag/business-law-section/) - [outstanding nonprofit lawyer](https://www.adlercolvin.com/blog/tag/outstanding-nonprofit-lawyer/) - [Committee on Nonprofit Organizations](https://www.adlercolvin.com/blog/tag/committee-on-nonprofit-organizations/) - [HR 94945](https://www.adlercolvin.com/blog/tag/hr-94945/) - [H.R. 9495](https://www.adlercolvin.com/blog/tag/h-r-9495/) - [budget](https://www.adlercolvin.com/blog/tag/budget/) - [terrorist-supporting organization](https://www.adlercolvin.com/blog/tag/terrorist-supporting-organization/) - [material support](https://www.adlercolvin.com/blog/tag/material-support/) - [501(p)](https://www.adlercolvin.com/blog/tag/501p/) - [net investment tax](https://www.adlercolvin.com/blog/tag/net-investment-tax/) - [ESOP](https://www.adlercolvin.com/blog/tag/esop/) - [employee stock ownership plan](https://www.adlercolvin.com/blog/tag/employee-stock-ownership-plan/) - [qualified transportation fringe](https://www.adlercolvin.com/blog/tag/qualified-transportation-fringe/) - [royalties](https://www.adlercolvin.com/blog/tag/royalties/) - [logo](https://www.adlercolvin.com/blog/tag/logo/) - [self-defense](https://www.adlercolvin.com/blog/tag/self-defense/) - [sanctuary](https://www.adlercolvin.com/blog/tag/sanctuary/) - [illegal activity](https://www.adlercolvin.com/blog/tag/illegal-activity/) - [immigration](https://www.adlercolvin.com/blog/tag/immigration/) - [Los Angeles](https://www.adlercolvin.com/blog/tag/los-angeles/) - [Rob Wexler](https://www.adlercolvin.com/blog/tag/rob-wexler/) - [Vanguard Award](https://www.adlercolvin.com/blog/tag/vanguard-award/) - [lifetime achievement](https://www.adlercolvin.com/blog/tag/lifetime-achievement/) - [Adler & Colvin](https://www.adlercolvin.com/blog/tag/adler-colvin/) - [central organization](https://www.adlercolvin.com/blog/tag/central-organization/) - [general supervision](https://www.adlercolvin.com/blog/tag/general-supervision/) - [group exemption letter](https://www.adlercolvin.com/blog/tag/group-exemption-letter/) - [2026](https://www.adlercolvin.com/blog/tag/2026/) - [Revenue Procedure 2026-8](https://www.adlercolvin.com/blog/tag/revenue-procedure-2026-8/) - [SGRI](https://www.adlercolvin.com/blog/tag/sgri/) - [subordinate organization](https://www.adlercolvin.com/blog/tag/subordinate-organization/) - [Levitt](https://www.adlercolvin.com/blog/tag/levitt/)