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Wagenmaker & Oberly provides legal counsel to NONPROFIT ORGANIZATIONS across the nation with offices in Chicago and Charleston.

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Making Room: Property Tax Exemption and Third-Party Facility Usage

If your nonprofit provides facility usage to another organization, could its property consequently lose tax-exempt qualification? That question often becomes extremely important to many organizations as they consider potential opportunities for revenue generation, wise stewardship of their resources, and issues involving current guest users who may or may not imperil this coveted tax-exempt status. This question becomes even more acute when a nonprofit organization seeks to submit a tax exemption application for property with third-party usage, or when potential tax liability for losing exemption is not presently known or otherwise factored into facility usage fees that are charged to third parties. It thus warrants careful attention and the legally correct answer!

NONPROFIT LAW NEWSFEED

Win for Ted Cruz as supreme court strikes campaign contribution limit

The Guardian  The six conservatives who dominate the US supreme court ruled in favour of the hard-right Texas senator Ted Cruz in a case seeking to remove limits on campaign finance spending, in a ruling that one dissenting justice said would open the door to “quid pro quo corruption”.

Aurora lawmakers champion security funding for churches, nonprofit groups

Sentinel  A law passed in the final week of Colorado’s legislative session gives religious organizations and other nonprofit organizations more money for security upgrades, something that advocates say is a necessity in an era of increasing hate crimes.

Gov. Youngkin Signs Bill Protecting Donor Privacy

The Roanoke Star ​In recent years, “cancel culture” has targeted many individuals, businesses, and organizations with the intention of silencing them into submission.

Lawsuit Challenges IN Law Restricting Charitable Bail Funds

Public News Service​ The state of Indiana is facing a lawsuit over a new law placing restrictions on charitable bail funds.

AG Racine Claws Back $750k in Misspent Nonprofit Funds from Trump Organization & Presidential Inaugural Committee

General Karl A. Racine today announced that the Trump Organization and Donald Trump’s Presidential Inaugural Committee (PIC) will be required to pay $750,000 to the District to resolve allegations that the PIC, the Trump International Hotel, and the Trump Organization illegally misused nonprofit funds to enrich the Trump family.

Former AME Zion Church leaders charged in $14-million fraud against California congregations

Los Angeles Times Two former leaders of the African Methodist Episcopal Zion Church in California are facing federal charges after authorities alleged they defrauded churches across the state out of $14 million.

Cryptocurrency-funded groups called DAOs are becoming charities - here are some issues to watch

The Conversation Cryptocurrency is becoming a more familiar way to pay for things.

One option is as part of a crowd, through a decentralized autonomous organization. In this relatively new kind of group, also called a DAO, decisions and choices are governed by holders of one kind of cryptocurrency token, such as ethereum or bitcoin. 

A controversial nonprofit for Capitol riot defendants makes changes after criticism

NPR The nonprofit Patriot Freedom Project became one of the most prominent groups supporting the "political prisoners" criminally charged in the Jan. 6, 2021 attack on the U.S. Capitol. Now - after facing criticism from some on the pro-Trump right, family members of defendants and experts in charity law - the controversial group has announced it is replacing members of its board of trustees and "revamping" its website.

New Bill Creates 2 New Types of Donor-Advised Funds

Think Advisor Legislation introduced Thursday by Reps. Chellie Pingree, D-Maine, and Tom Reed, R-N.Y., the Accelerating Charitable Efforts (ACE) Act, would “reform federal law to ensure funds donated to donor-advised funds (DAFs) are made available to working charities within a reasonable period of time and provide incentives to speed up donation timelines” by creating two new types of DAFs.Think Advisor Legislation introduced Thursday by Reps. Chellie Pingree, D-Maine, and Tom Reed, R-N.Y., the Accelerating Charitable Efforts (ACE) Act, would “reform federal law to ensure funds donated to donor-advised funds (DAFs) are made available to working charities within a reasonable period of time and provide incentives to speed up donation timelines” by creating two new types of DAFs.

Governor Murphy Signs Legislation Establishing the New Jersey Nonprofit Security Grant Program

State of New Jersey Governor Murphy today signed legislation (A-1663/S-1842) establishing the “New Jersey Nonprofit Security Grant Program”. The program follows a successful three-year pilot program managed by the New Jersey Office of Homeland Security and Preparedness (NJOHSP) which expired in 2020.

Win for Ted Cruz as supreme court strikes campaign contribution limit

The Guardian  The six conservatives who dominate the US supreme court ruled in favour of the hard-right Texas senator Ted Cruz in a case seeking to remove limits on campaign finance spending, in a ruling that one dissenting justice said would open the door to “quid pro quo corruption”.

Aurora lawmakers champion security funding for churches, nonprofit groups

Sentinel  A law passed in the final week of Colorado’s legislative session gives religious organizations and other nonprofit organizations more money for security upgrades, something that advocates say is a necessity in an era of increasing hate crimes.