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Donor Naming Rights

Does giving donors naming rights to buildings and programs make for good philanthropy? Careful evaluation and planning are warranted for charitable organizations and their donors. Along with protecting the donors’ tax-deductible gifts, other significant areas to address include manner of recognition, timing, reputational considerations, and changed circumstances.

Good News for Nonprofits Affected by the Nonprofit Parking Tax

As part of a large spending package to avoid a government shutdown, Congress passed legislation repealing the infamous “Nonprofit Parking Tax” – an income tax on the cost of parking provided by nonprofit organizations to their employees performing exempt charitable, religious, and educational activities. The repeal of the Nonprofit Parking Tax is retroactive – the legislation literally states that the effective date of repeal is as if the tax was never in the original law. The bill was signed by President Trump on December 20, 2019.

Illinois Mandated Reporter Changes: Clergy, Child Care Workers, and Other Mandated Reporters

On January 1, 2020, significant changes to the Illinois mandated reporter law will take effect for addressing child abuse and neglect issues. These changes are particularly important for all persons who care for children, such as in houses of worship, schools, and social service organizations. New training requirements apply for all mandated reporters, with clarification that all child care workers qualify as “mandated reporters.” Clergy members’ reporting obligations are now expanded, but their privilege not to report remains under certain circumstances.

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