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Final Regulations Issued Addressing 501(c)(4) Notification

The IRS has released final regulations regarding the requirement that 501(c)(4) social welfare organizations file notice of their formation with the IRS.

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New York Changes Sole Member Rule

Effective July 1, the New York State legislature has modified a key provision of the Not-for-Profit Corporation Law (NPCL) regarding the ability of New York non-profits to establish a sole member structure.  This change may require immediate adjustment to legal structures by affected non-profits.

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New Revenue Procedure for Private School Publication Requirement

The IRS has released new guidance that simplifies compliance with decades-old rules relating to private school’s publication of policies related to racial non-discrimination.

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What I Learned from Teaching an Exempt Organizations Class

Most of my blog posts focus on current legal developments, however, for this one I thought I would mix things up and share what I learned while guest lecturing on exempt organizations for a recent law school “Law of Higher Education” class.

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New York Makes Changes to Charitable Solicitation Rules

Charitable organizations must abide by certain rules in order to solicit contributions in New York.  Effective March 21, 2019, there will be two new requirements for charities engaging in solicitation.  While the changes are minor, charitable organizations soliciting in New York will need to make adaptations to their solicitations to comply with these rules.

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