Nonprofit Law Matters

Monthly Archives: August 2015

A Smart Pitch for Nonprofit Advocacy

Posted in Grantmaking & Social Investing, Private Foundations, Public Charities, Tax Treatment of Lobbying & Political Activities

Campion Foundation Trustee Sonya Campion recently made an intelligent pitch for private foundation directors, and their institutions, to arm themselves with knowledge about the rules governing advocacy by foundations and their grantees, and to use the powerful tools that the tax code provides for funding change.  We couldn’t agree more! Want to get started?  These free… Continue Reading

California Tax Lawyer Publishes “Proposed Guidance for Donor Advised Funds”

Posted in AG, IRS, FTB, & Property Tax Proceedings, Charitable Gift Planning, Nonprofit Structures, Relationships & Transactions, Public Charities

The California Tax Lawyer recently published Proposed Guidance for Donor Advised Funds, a policy paper co-authored by Adler & Colvin associate attorney Jorge Lopez and Courtney Nash of Farella, Braun + Martel.  The authors describe the history of DAFs, and explain the changes made with adoption of new rules as part of the Pension Protection… Continue Reading

Senate Judiciary Oversight Subcommittee Hearing on IRS and Political Tax Law

Posted in Private Foundations, Public Charities, Tax Treatment of Lobbying & Political Activities, Unions, Associations, Clubs & Other Tax-Exempt Organizations

I had the honor of testifying in Washington, D.C., on July 29, 2015, before the Senate Judiciary Subcommittee on Oversight, Agency Action, Federal Rights and Federal Courts, chaired by Senator Ted Cruz, about the current IRS work on developing regulations to define political campaign activity for tax-exempts.  (The picture below shows us, the witnesses, being… Continue Reading