Giving Globally Part 2: Expenditure Responsibility

Imagine a newly formed nonprofit is organized to help end poverty internationally. The foundation’s board aims to accomplish its charitable purpose in many different ways, including funding local organizations in foreign countries. The grant-related tax concept of “expenditure responsibility” is vital if the new organization is a private nonoperating foundation, and it is also quite helpful for other Section 501(c)(3) organizations.

First Minutes: Taking the Nonprofit’s Corporate Foundational Steps

How does a new nonprofit move forward after incorporation? The practical answer is through strong leadership and significant effort! The legal answer is through “First Minutes,” a written corporate resolution reflecting a nonprofit corporation’s key first steps. The First Minutes should address essential elements, particularly to avoid corporate governance pitfalls.

Conscientious Objections to COVID-19 Vaccine Mandates: Rights and Responsibilities

COVID-19 vaccine mandates continue expanding, including President Biden’s recent announcement to require all employers with at least 100 employees to likewise impose such requirements. Meanwhile, increasing voices are expressing concerns and are invoking religious, medical, and other objections to such blanket mandates. Are such objections legally valid? Should they, or must they, therefore be honored as exemptions to vaccine mandates? What about COVID-19 testing, and masking too?