Nonprofit Law Matters

Monthly Archives: April 2012

New Guidance from the IRS on Program-Related Investments

Posted in Grantmaking & Social Investing, Private Foundations, Social Enterprise

Yesterday, the Internal Revenue Service released proposed regulations providing new guidance to private foundations regarding program-related investments.  The regulations offer nine new examples illustrating a wide range of investments that can qualify as PRIs.  These nine new examples illustrate certain general principles, such as the following:   Charitable purposes that may be accomplished through a PRI are broad… Continue Reading

In Honor of National Public Health Week: Advocacy and Lobbying of Public Health Organizations After Section 503 of the Consolidated Appropriations Act of 2012 (HR 2055)

Posted in Public Charities, Tax Treatment of Lobbying & Political Activities

It’s National Public Health Week, which has us thinking about the good works of our many 501(c)(3) clients who, in one way or another, work to alleviate public health concerns.  We spend lots of time helping these organizations use the opportunities that the tax code provides to maximize the reach and impact of their advocacy,… Continue Reading