The recently enacted federal tax reform legislation, known as "The One Big Beautiful Bill," introduces significant changes affecting nonprofit organizations, private foundations, and higher education institutions. This analysis examines key provisions including expanded executive compensation excise taxes, tiered foundation and...
This is Part 1 of a two-part series examining tax-exempt status requirements for nonprofit organizations. Part 1 addresses federal 501(c)(3) requirements, while Part 2 will examine state requirements that create additional compliance obligations beyond federal law. The 2025 political landscape presents complex challenges for 501(c)(3)...
This is Part 2 of a two-part series examining tax-exempt status requirements for nonprofit organizations. Part 1 addressed federal 501(c)(3) requirements, while Part 2 examines related state requirements that create additional compliance obligations beyond federal law. Nonprofit organizations must navigate complex state-specific...
This two-part cybersecurity primer provides nonprofit organizations with essential guidance for protecting their digital assets and stakeholder data. Part 1 establishes the foundational understanding needed for effective cybersecurity planning, covering the unique vulnerabilities nonprofits face, the evolving threat landscape...
Building on Part 1's foundational knowledge, this second part focuses on implementing practical defensive measures for nonprofit organizations. We cover data protection strategies, policy development, immediate risk reduction steps, and cost-effective technology solutions. The guide addresses external relationship management including...
The elimination of federal diversity, equity, and inclusion (DEI) requirements has created significant confusion among nonprofit HR professionals and their employers about their ongoing anti-discrimination compliance obligations. This confusion makes a comprehensive anti-discrimination compliance review both timely and necessary....
Transform your nonprofit's Form 990 from a compliance burden into a powerful strategic management tool. This comprehensive guide shows how to leverage Form 990 data for financial performance analysis, operational improvements, and compelling fundraising narratives. Learn essential KPIs, benchmarking strategies, and storytelling techniques that...
This analysis examines the impact of President Trump's January 2025 executive orders on nonprofit diversity, equity, and inclusion (DEI) programs. The orders target federal funding recipients, requiring certification of compliance with anti-discrimination laws and threatening enforcement actions against organizations with "discriminatory DEI...
The Trump administration's executive orders targeting diversity, equity, and inclusion (DEI) programs have fundamentally reshaped the compliance landscape for nonprofit organizations. These orders eliminate federal DEI requirements, rescind decades-old affirmative action mandates for federal contractors, establish a binary sex...
Clear, consistent communication serves as the backbone of successful nonprofit operations, whether during routine activities or unexpected crises. Organizations with established communication policies and procedures navigate challenges more effectively while maintaining stakeholder trust and operational continuity. This analysis...
Nonprofit organizations utilizing volunteers face complex legal challenges that can result in significant financial exposure and operational disruption. This two-part analysis examines critical volunteer liability risks that nonprofit leaders must understand and manage effectively. Part 1 focuses on employment classification issues...
Nonprofit organizations utilizing volunteers face complex legal challenges that can result in significant financial exposure and operational disruption. This is the second part of a two-part analysis of nonprofit volunteer liability and management. Part 1 examined employment classification issues under the Fair Labor Standards Act and...
This comprehensive guide provides nonprofit leadership with essential information on regulatory compliance requirements, focusing on organizational governance, tax-exempt status, structural foundations, and emerging compliance areas including technology governance and international operations oversight. As the first part of a...
This comprehensive guide provides nonprofit leadership with essential information on regulatory compliance requirements, focusing on organizational governance, tax-exempt status, structural foundations, and emerging compliance areas including technology governance and international operations oversight. As the first part of a...
This third part of the comprehensive regulatory compliance guide examines fundraising regulation, program delivery requirements, and environmental compliance for nonprofit organizations. Nonprofit leadership must navigate complex state registration requirements, professional fundraiser oversight, digital fundraising compliance,...
This final part of the comprehensive regulatory compliance guide addresses risk management, legal compliance, reporting requirements, and organizational transition procedures that ensure sustainability and accountability. Nonprofit leadership must understand insurance requirements, enterprise risk management frameworks, data...
Artificial intelligence presents both transformative opportunities and significant risks for nonprofit organizations. As AI adoption accelerates across the sector, nonprofits must develop comprehensive governance frameworks to harness these technologies responsibly while protecting stakeholders and advancing mission objectives. This...