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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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Integrated Auxiliaries: Tax Privileges and Qualification

An integrated auxiliary is a creature of tax law:  in a nutshell, it is typically a separately formed legal entity operating a ministry extension of a church or other house of worship.  Integrated auxiliaries may range from an afterschool sports ministry to more complex elder care or housing programs.  Because churches are exempt from the initial exemption and annual Form 990 filing requirements under Section 501(c)(3), so too are churches’ integrated auxiliaries.  These significant benefits warrant careful evaluation with respect to formation of church-related organizations and their tax compliant operations.

NONPROFIT LAW NEWSFEED

Nonprofit to pay death benefits to families of soldiers killed in crash

ABC News  A nonprofit organization has stepped in to provide death benefits to families of two soldiers killed in an Apache helicopter crash over the weekend.

Groundbreaking NYC Law Facilitates Workplace Donations to Wage Justice Nonprofits

Nonprofit Quarterly  Workers’ rights organizations that advocate for higher wages across industries and localities are, in many cases, stymied in their attempts to unionize or negotiate contracts workplace by workplace. So, they are looking to other mechanisms to benefit their members, increasingly acting outside the collective bargaining process.

Taxes as Charity? New Jersey Towns Try to Elude G.O.P. Tax Law

The New York Times  Faced with a new federal tax law that limits state and local tax deductions, three communities in New Jersey have come up with a novel solution: They want people to donate to a town-run charity as a way of mitigating their property taxes.

Philanthropy In 2017 Saw The Rise Of Trump-Powered Giving

Fast Company  Will giving keep up next year, or are nonprofits looking toward a shortfall?

Tax Reform Bill Becomes Law: Lessons for Tax-Exempt Organizations

The National Law Review  Tax-exempt organizations - especially hospitals and health systems - face a new tax reality now that both houses of Congress have voted to pass the final tax reform bill.

Is the New Way to Give a Better Way to Give?

The Atlantic  Donor-advised funds are gaining popularity, but charities may be losing out.

Argument Analysis: Conservative majority leaning toward ruling for Colorado baker (UPDATED)

SCOTUSblog  Lines began forming outside the Supreme Court last week for one of the biggest oral arguments of the year, in the case of a Colorado man who says that requiring him to create custom cakes for same-sex weddings would violate his religious beliefs.

Tax Reform Measure Passes Senate without Repeal of Johnson Amendment Attached

Nonprofit Quarterly  NPQ’s editors distributed a letter last Thursday from Tim Delaney, CEO of the National Council of Nonprofits, expressing strong opposition to both the tax changes included in the bill and the philosophical change represented by repeal of the Johnson Amendment.

House Tax Bill Opens Door to Expanded Political Activity By Charities

The National Law Review  There is one very important political law provision to watch as the tax bill moves to a final vote in the Senate. This amendment will remove the ban on partisan political activities by charitable entities, churches, educational institutions and all other organizations exempt from tax under Section 501(c)(3) of the tax code If adopted.

Tax Cuts and Jobs Act: A Comparison of Key Provisions for Tax-Exempt Organizations

McGuire Woods  The Senate weighed in on tax reform by releasing a revised Chairman’s Mark of the “Tax Cuts and Jobs Act” on Nov 14, 2017. Many provisions of the Chairman’s Mark closely track the House bill, but the two differ substantially in their proposals for tax-exempt organizations.

Nonprofit to pay death benefits to families of soldiers killed in crash

ABC News  A nonprofit organization has stepped in to provide death benefits to families of two soldiers killed in an Apache helicopter crash over the weekend.

Groundbreaking NYC Law Facilitates Workplace Donations to Wage Justice Nonprofits

Nonprofit Quarterly  Workers’ rights organizations that advocate for higher wages across industries and localities are, in many cases, stymied in their attempts to unionize or negotiate contracts workplace by workplace. So, they are looking to other mechanisms to benefit their members, increasingly acting outside the collective bargaining process.