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Building on “Newman’s Own” Recipe for Charity: What Else is on the Menu?

May a Section 501(c)(3) nonprofit engage in business operations to generate revenue? Such organizations often brainstorm creative solutions to accomplish their charitable purposes and ensure revenue is sufficient to support their charitable endeavors, including business-related ideas. These activities may blur the lines between a nonprofit organization engaging in permissible commercial activity, on the one hand, and a de facto for-profit business with charitable overtones. How does a Section 501(c)(3) stay tax-exempt within applicable IRS constraints, and yet carry on a profit-generating business?  The “Newman’s Own” exception provides a fascinating example of charity mixed with business, within the broader context of other more common and far less complex nonprofit operational models. 

NONPROFIT LAW NEWSFEED

Supreme Court Clears Way for Sales Taxes on Internet Merchants

The New York Times  Internet retailers can be required to collect sales taxes in states where they have no physical presence, the Supreme Court ruled on Thursday Brick-and-mortar businesses

Is NY’s Atty. General Underwood Just Picking on the Trump Foundation?

Nonprofit Quarterly  Zach Williams, a staff reporter for New York Nonprofit Media, writes that on the face of it, it’s a bit absurd for Trump or his supporters to complain that he is being b

Nonprofit Law and Ethics

Nonprofit Law Blog  Nonprofits are subject to laws with which they must comply or face the possibility of legal penalties But they are also subject to ethical expectations from their key sta

Not All Fundraising Ideas Are Good

Nonprofit Quarterly  The banner hanging outside Lake Cemetery advertised the Exit Exterminating Company and featured various pests It was part of a fundraising effort to repair the fence aro

Private Charitable Foundations Give Lavish Rewards to Insiders

Wall Street Journal Officers and directors whose job is to safeguard charities’ funds can receive a chunk of the money by claiming exemptions from a half-century-old law.

Watching Organizational Trends Is a Core Nonprofit Board Responsibility: A Case in Point

Nonprofit Quarterly The Mississippi Prison Industries Corporation is a standalone nonprofit that runs the state’s prison industries programs—programs that put inmates to work manufacturing while they’re incarcerated.  In case you were thinking that the relationship with the state meant twice the oversight, it evidently did just the opposite, blinding those in charge to perfectly ordinary metrics that are core to understanding both impact and sustainability.

Trustee Spent $490K On Travel, Personal Litigation

The NonProfit Times A Manhattan foundation trustee has agreed to pay $550,000 in restitution after using foundation dollars for personal travel and entertainment and to settle personal litigation.

One Nonprofit Partnership Supports Two Different Missions

Nonprofit Quarterly  Community approaches to problem solving can take many forms; in this arena, nonprofits benefit from their ability to be nimble and creative. In North Carolina, the Crossnore School and Childrens’ Home and the Piedmont Land Conservancy have done just that.

The Noose Around Issue Advocacy Tightens Again Today: Google Ads Will Require “Verification” to Mention or Show A Candidate or Current Officeholder

Vox PPLI  Today the noose begins to tighten more around social media issue advocacy. Facebook is not the only platform censoring content; today Google announced a new requirement for advertisers who want to “purchase an election ad” on Google.

Norwich Nonprofits Dealt a Cruel Blow as Property Taxes Are Assessed

Nonprofit Quarterly  Every now and again, we see reports of incidents like what’s currently occurring in Norwich, Connecticut, where Assessor Donna Ralston has announced her intent to tax ne

Supreme Court Clears Way for Sales Taxes on Internet Merchants

The New York Times  Internet retailers can be required to collect sales taxes in states where they have no physical presence, the Supreme Court ruled on Thursday Brick-and-mortar businesses

Is NY’s Atty. General Underwood Just Picking on the Trump Foundation?

Nonprofit Quarterly  Zach Williams, a staff reporter for New York Nonprofit Media, writes that on the face of it, it’s a bit absurd for Trump or his supporters to complain that he is being b