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You can discuss your personal nonprofit legal questions directly with editor Don Kramer. We can schedule a phone call at a mutually agreeable time, usually within two business days of your request.


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Question of the Week

Week
February 3-10, 2026
Our very small all volunteer nonprofit public charity runs a budget of about $50,000 per year and files a Form 990-N annual information return. We are planning a $6 million campaign to buy a facility and grow the organization. We are talking with a potential $1 million lead donor (but are still a year away from starting). Do we need to worry about the 1/3 minimum public support rule?  Will we avoid becoming a private foundation if the gift is not going to be used for the general operations of the organization but rather for a capital project? —From the Website. read more

Ready Reference

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September 16, 2025
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Donors of gifts of art to charities have been able to claim a charitable contribution deduction...

Employment Law

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January 27, 2026

One would expect that the answer to this question would be clear by now.  But, at least in...

May Jewish Temple fire teacher for blog post?

May a teacher at a Jewish Reform Temple be…

Ministerial Exception does not prevent wage and hour claim

The “ministerial exception” recognized by the…

Nonprofit conference center is exempt as religious employer

A nonprofit conference center operated by a…

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special_offer_tag.jpgMergers, Acquisitions and Dissolutions

The world has changed since we did our last webinar on mergers, acquisitions and dissolutions. What was optional thinking for nonprofits in 2024 has become mandatory thinking for many in 2025.

With serious cutbacks in federal funding, increased competition for the limited private resources available, and efforts to abolish the very essence of the work of others, many nonprofits are now concerned about their ability to survive. Now more than ever, considering whether and how to merge, affiliate or dissolve is critical.

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Lead Stories Search Articles

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January 20, 2026
A trial court in Manhattan has been called upon to interpret the bylaws of what is purportedly the… Read more
Court Denies Intervention In Johnson Amendment Case

The federal District Court in Texas hearing…

Could Better Bylaws For Nonprofit Have Avoided 6 Years of Litigation?

A former director’s derivative suit for breach…

Trump Litigation Watch

Trump Litigation Watch will provide brief summaries of arguments and outcomes on decided cases in the current torrent of litigation against the actions of the Trump administration. It will primarily cover cases brought by or on behalf of nonprofit organizations or significantly affecting the constituencies they serve.

NEW
February 3, 2026

The federal District Court in Minnesota (John R. Tunheim) has issued a temporary restraining order...

MN Court says ICE has violated 96 court orders

The federal District Court of Minnesota (…

DC Court enjoins revocation of security clearance

The federal District Court in the District of…

WA Court enjoins Head Start cuts and anti-DEI efforts

A federal District Court in Washington (…

Lessons from Litigation

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February 3, 2026

A nonprofit school’s agreement to pay a contractor only its insurance proceeds to repair hurricane...

Who owns the hose on volunteer fire engine?

When the Board of Supervisors of Tobyhanna…

Court affirms conviction for fraud on Facebook

The Sixth Circuit Court of Appeals has…

Nonprofit entitled to attorney’s fees in FOIA case

The nonprofit African Immigrant Rights Council…

Tax Matters

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February 3, 2026

What definition of tax-exempt status applies to determine whether property is exempt from real...

Court denies charitable deduction for $188,000 of apparel

A taxpayer who donated “high end cycling EQ…

IRS opens group exemption applications

The Internal Revenue Service has recently…

Mileage rate for charitable deduction still 14 cents

The IRS has issued its annual notice of…

2026 Webinars

Top Ten Critical Policies for Nonprofits
February 11, 2026
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