On July 16, 2026, a new bill, the Fiscal Sponsorship Transparency Act of 2026 (HR 9721), was introduced in the House and referred to the House Committee on Ways and Means. Generally, the Act requires ...

Nonprofit Resources of the Week, the #11 nonprofit blog to follow in 2026 according to Feedspot (7/14/26), curates timely ...

While the literature on PDBL continues to grow (see the list of references at the end of this post), there has been little discussion on how PDBL can show up in a nonprofit’s organizational documents ...

Fiscal sponsorship is a term commonly understood to reference one type of relationship – where the fiscally sponsored project is operated within the fiscal sponsor with all project assets, liabilities ...

The 29th Annual Western Conference on Tax-Exempt Organizations (WCTEO), my #1 go-to conference every year for the past 20 years, will be held in Los Angeles on Thursday, March 12, and Friday, March… ...

The CalNonprofits Annual Policy Conference 2025 will be held in Los Angeles on November 5 at The California Endowment. The topics are on point, and the speaker list is very impressive. I’m honored to ...

Last month, we published a post on the recently revised IRS EO Technical Guide: Disqualifying and Non-Exempt Activities, Inurement and Private Benefit. This month, we share some excerpts from the ...

The IRS recently revised its Exempt Organizations Technical Guide: Disqualifying and Non-Exempt Activities, Inurement and Private Benefit – IRC Section 501(c)(3). Organizations exempt under Section ...

In a stipulation included in a Joint Motion for Entry of Consent Judgment, the IRS stated that when a church communicates with its congregation in a customary manner concerning “electoral politics ...

Last month, the California Lawyers Association Nonprofit Organizations Committee hosted Audrey Rowe from the State of California Franchise Tax Board (FTB) to discuss updates to the FTB’s system and ...

The culture of fear triggered by the current administration’s attacks on diversity, equity, and inclusion (DEI), while understandable, is not healthy for the nonprofit sector. Staying informed and ...

In an impromptu news conference in the Oval Office, Mr. Trump confirmed that he was potentially seeking to pull Harvard’s tax-exempt status, in an apparent act of retaliation for the university’s ...