ABA Comments on Proposed IRS Changes to Group Tax Exemptions: Solutions, Not More Problems

Group tax exemptions have long provided valuable benefits for many nonprofit organizations, allowing them to receive tax-exempt status through a central organization instead of applying directly to the IRS.  Through its Notice 2020-36 issued this year, however, the IRS has proposed a new “Revenue Procedure” that could significantly limit and change this traditional administrative benefit for many nonprofits.

Abuse Prevention Policy Essentials: Protecting the Least of These

Abuse of children and other vulnerable persons is always tragic, to be closely guarded against on any level.  For nonprofit organizations like churches, schools, and social service providers that care for vulnerable individuals, it is imperative that such organizations use strong protective measures.  For optimal personal safety and organizational risk management, these measures warrant careful development, board approval, a written policy document provided to all workers, and implementation through training and other follow-through.  An effective abuse protection policy can significantly reduce the risk to vulnerable individuals and the organization, and provide a safe framework in which the nonprofit can care for at-risk persons.

Re-Opening: Yet, Not Yet, Somewhere In-Between?

Gathering in person for nonprofit programs, religious worship, and work: how does a nonprofit engage in these activities mid-pandemic? With masks becoming ubiquitous, people yearning to connect, and Zoom tolerance tiring, nonprofit leaders are taking a variety of approaches for operating amidst coronavirus-related restrictions. In our law practice, we are seeing precautions for religious worship, school activities, and other social service programming.