Social Enterprise and Nonprofit Law Blog
the law of generating social benefit
Seeking Tax-Exemption for a Name, Image and Likeness Collective (NIL)? What to Know.
NIL collectives have been on the rise since the NCAA made the biggest change ever in college athletics: in July 2021, they adopted interim rules permitting student-athletes the ability to benefit from their name, image and likeness, also known as “NIL.” This … read more
Takeaways from the 2022 NAAG/NASCO Conference
This year’s National Association of Attorneys General/ National Association of State Charity Officials (NAAG/NASCO) Conference, held in person on October 12, was lively and informative. Topics under discussion included recent enforcement actions, the state of charitable giving, nonprofit board management, and current … read more
Is Your Charity Engaged in Lobbying? Make Sure You Know the Rules!
501(c)(3) tax-exempt public charities play an important role serving the public through their work, which often includes influencing public policy. For example, a food bank that operates food pantries can also advocate for expanded access to free or reduced school lunches and … read more
Ten Key Components of a Nonprofit Fundraising Legal Audit
For most nonprofit organizations, the majority of revenue is generated by donations. Whether these funds are used to pay staff salaries or purchase equipment and supplies needed to run the programs or the back-office, donations are integral to underwriting the critical work … read more
What are the Penalties for Making a Late Filing of CCV Registrations and Campaign Reports?
Companies engaging in charitable sales promotions (i.e., commercial co-venturers) must register and file contracts and campaign reports in up to seven (7) states. As some states impose statutory late fees and penalties for failing to timely file, commercial co-venturers should pay attention … read more
When are Religious Organizations Exempt from Charitable Registration?
While most nonprofits are required to register in many states to conduct charitable fundraising, religious organizations are generally exempt from the registration requirement. It’s important to be aware, however, that the scope of the states’ religious exemption varies. Therefore, religious organizations should … read more
New York State Legislature Considers Bills Requiring Diversity for Nonprofit Boards
A bill related to nonprofit board diversity was reintroduced by Senator Kevin Parker and Assembly Member Pamela J. Hunter during the current session of the New York State Legislature. Senate Bill 5971 and its companion version in the New York Assembly, Bill … read more
Cyber Readiness – If it Ain’t Broke, You May Still Want to Fix It…
The saying “if it ain’t broke don’t fix it” is widely attributed to T. Bert (Thomas Bertram) Lance, the Director of the Office of Management and Budget in President Jimmy Carter’s 1977 administration. Lance’s aim was to save money by adopting a fiscal … read more