TRUSTED ADVISORS TO NONPROFITS

Wagenmaker & Oberly provides legal counsel to NONPROFIT ORGANIZATIONS across the nation with offices in Chicago and Charleston.

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Branching Out: Of Group Tax Exemptions and Other Section 501(c)(3) Organizational Structures for Related Organizations

Many nonprofit leaders start additional organizations for visionary or other reasons, such as to pursue a new tax-exempt mission, to develop regional chapters or groups, to appeal to a broader donor base, or to better address risk management issues.  Various organizational constellations may result, such as group tax exemption, integrated auxiliaries of a religious parent organization, or other related organizations that function within a range of accountability and responsiveness.  Each option carries certain tax and governance implications, as follows

NONPROFIT LAW NEWSFEED

AG will hold off on enforcing parts of lobbying disclosure law

Times Union  While a federal lawsuit unfolds, Attorney General Eric Schneiderman has agreed not to enforce certain provisions of a new state ethics law passed requiring charitable organiza

New ads target the LDS Church and its tax-exempt status

Fox 13 Salt Lake City  New ads airing on cable TV are targeting The Church of Jesus Christ of Latter-day Saints, attempting to build a big enough case to take to the IRS to revoke the fait

Appeals court upholds law exempting Illinois hospitals from property taxes

Chicago Tribune  A 2012 law that exempts many hospitals from having to pay property taxes is constitutional, a state appellate court ruled Thursday.

China Unveils List of Activities Permitted for Foreign Nonprofits

The Wall Street Journal  After months of uncertainty for foreign nonprofits, China released a list of activities the groups will be allowed to pursue under a controversial new law, with a

New Chinese Law Puts Foreign Nonprofits in Limbo

The Wall Street Journal  Hundreds of international nonprofits in China are bracing for the new year when 

Unsportsmanlike conduct? Bill to provide tax exemptions for hunting and fishing clubs falls flat

MiBiz  State House lawmakers killed a Senate bill earlier this month that would have provided sportsman’s clubs an exemption from state and local property taxes. 

Spreading religion or evading taxes? An Oregon nonprofit clashes with feds

Oregonlive.com  Federal prosecutors alleged in court papers that South Beach Missions is running an ongoing nationwide scam that may have helped hundreds of people evade taxes for more tha

Trump Foundation admits to violating ban on ‘self-dealing,’ new filing to IRS shows

President-elect Donald Trump’s charitable foundation has admitted to the Internal Revenue Service that it violated a legal prohibition against “self-dealing,” which bars nonprofit leaders from usin

Tiny Tonawanda church famous for its souvlakis regains tax exemption

The Buffalo News  A storefront church in the City of Tonawanda has regained its religious property tax exemption after city officials revoked it earlier this year, arguing the building was

New International Tax Reporting May Snag Big U.S. Nonprofits

Bloomberg BNA  New York University, which has degree-granting campuses in Abu Dhabi and Shanghai, is getting ready for a sweeping international tax reporting requirement.

AG will hold off on enforcing parts of lobbying disclosure law

Times Union  While a federal lawsuit unfolds, Attorney General Eric Schneiderman has agreed not to enforce certain provisions of a new state ethics law passed requiring charitable organiza

New ads target the LDS Church and its tax-exempt status

Fox 13 Salt Lake City  New ads airing on cable TV are targeting The Church of Jesus Christ of Latter-day Saints, attempting to build a big enough case to take to the IRS to revoke the fait