Blog

Explore the Buettner ruling and its implications for 501(c)(3) tax-exempt organizations and Title IX requirements.

Why records retention policies matter, especially for legal risk management, as well as how nonprofit leaders can follow through effectively and conscientiously.

In 2019, the U.S. Treasury Department issued a notice that limits tax-exempt organizations’ disclosure of major donor information through Form 990’s Schedule B.

Why do people give to charities? An article from a book by Elizabeth Svoboda focuses on how the human brain is apparently built for generosity.

Here’s what nonprofit employers need to know about the new Paid Leave for All Workers Act, which sets standards for employee paid leave and employer obligations.

US-based nonprofits have a lengthy history of operating overseas. Several basic proactive steps apply to nearly every nonprofit contemplating international activities.

The US Court of Appeals for the Seventh Circuit in Chicago ruled in 2019 that the clergy housing allowance is a constitutionally permissible tax benefit.

A new Chicago ordinance imposes additional anti-harassment training and related requirements for nonprofits that want to properly protect their workforce.

Discover more information about our country’s rich history of income tax exemption laws and rules accorded to our nation’s religious institutions.

How do ministerial exemptions apply to nonprofits? 3 legal “ministerial exemptions” exist related to housing, unlawful discrimination claims, and wage-related exclusions.

The U.S. Department of Labor issued update Fact Sheet #71 regarding internships and nonprofits. Nonprofits should note the updated aspects and modify policies and practices.

Learn how the IRS Form 1023-EZ simplifies the 501(c)(3) application process for small nonprofits and review the key eligibility requirements before filing.

Understand nonprofit state tax issues, including franchise tax requirements, when state exemptions apply, and compliance across multiple states. Read more.

Read about the Chicago water exemption update with insight on nonprofit water billing exemptions, income-based tiers, and conservation plan requirements.

Learn how Facebook's political ad policy affects 501(c)(3) nonprofits, what the label means for your tax-exempt status, and how to respond.

Explore nonprofit founder compensation challenges, including modest pay practices, retirement planning gaps, and tips for ensuring fair and sustainable executive pay.

Read expert advice on board-led CEO succession planning in nonprofits, with tips on timing, confidentiality, and engaging staff in a smooth transition.

Understand the legal principles allowing a nonprofit bike shop to exist, including qualified exempt purposes and avoiding impermissible private benefit.

Explore how the GDPR affects nonprofit data practices, who it applies to, and what nonprofits should consider when processing EU personal data. Read more today.

Read about the IRS Schedule B roll-back and why it matters more for 501(c)(4) groups but not for 501(c)(3) charities still required to file donor info.

Register today! Presented by BMWL in partnership with W&O, this May 2026 nonprofit workshop will provide deepened knowledge in the areas of law, regulation, finance, tax, and board governance.

Three case decisions - Markel, McMahon, and Union Gospel - build on U.S. Supreme Court precedent and other key religious liberty decisions favoring expanded protections for religious employers.

Why is IRS RP 2026-8 significant? Learn about new federal group tax exemption legal requirements and guidance for nonprofits courtesy of a guest blog article from Batts Morrison Wales & Lee.

Organizations that produce issue related publicity may face the same campaign reporting rules as groups making electioneering communications, even without endorsing a candidate.

This article addresses HIPAA applicability to nonprofits and focuses on related medical record access issues, particularly for nonprofits that are “covered entities.”

The Illinois Whistleblower Act provides enhanced employee protections to those who report wrongdoing at their workplace. What do nonprofits need to know?

Fair Labor Standards Act changes may impact nonprofits. Learn how rising FLSA salary thresholds affect exempt employees, overtime, and staying compliant.

Learn how effective financial management helps nonprofits strengthen accountability, stewardship, and long-term organizational health through sound governance practices.

A brief comparison of nonprofit board accountability and for-profit corporate governance, including fiduciary duties, oversight responsibilities, and legal standards.

Political nonprofits and other nonprofit entities are like horses and zebras with commonalities. Despite similarities, they are fundamentally different “species” of nonprofits.

Every nonprofit must have an online privacy policy. Learn how privacy laws differ globally and how to create a policy for your nonprofit that is legally compliant.

Is your nonprofit compliance with OFAC sanctions? Learn how a sanctions compliance program helps nonprofits minimize risk and operate internationally.

Illinois has banned conversion therapy for minors. Discover how the Youth Mental Health Protection Act impacts mental health providers and counseling laws.

Here’s what nonprofits need to know about fiscal sponsorships, if their organization will serve as a fiscal sponsor or if they are the recipients of such arrangements.

Charitable Solicitation Registration impacts your nonprofit's ability to fundraise. Discover how CSRs differ from states and how to stay legally compliant.

The U.S. Supreme Court expanded sex-based discrimination to encompass sexual orientation and gender identity for purposes of employment discrimination protection.

An overview of ten best practices for nonprofit executive staffing, focusing on governance responsibilities, legal considerations, and leadership effectiveness.

The U.S. Supreme Court agreed to hear cases on whether Title VII sex discrimination applies only to biological sex or also to sexual orientation and gender identity.

Nonprofits and ministries may qualify for unemployment tax exemptions. Learn how courts protect religious organizations from government overreach in Illinois.

An analysis of million-dollar salaries at charities, exploring nonprofit executive compensation rules, IRS scrutiny, and governance best practices.

Learn why volunteer handbooks matter for nonprofits, including legal benefits, risk management considerations, and best practices for clear volunteer policies.

A summary of the Supreme Court’s Schedule B donor disclosure decision and its implications for nonprofit reporting, donor privacy, and regulatory compliance.

Learn how recent Form 990 changes affect nonprofit e-filing requirements, public disclosure obligations, and IRS notice procedures tied to automatic revocation.

Understand why nonprofits receive tax‑exempt status: historical precedents, legal rationales, and how exemptions help religious organizations serve the public.

W&O Attorney Sally Wagenmaker speaks on Good and Godly Governance at the Southern Baptist Convention Abuse Prevention Forces for Good Summit in February 2026.

Should nonprofits file Beneficial Ownership Information (BOI) Reports under the Corporate Transparency Act (CTA)? Generally, no based on their tax-exempt status.

Recent court rulings and FinCEN guidance have shifted Corporate Transparency Act reporting requirements, with limited but important implications for nonprofits.

New state legislation requires nonprofits to register with the Minnesota Unemployment Insurance Program for purposes of government-provided paid leave benefits.

Learn about how nonprofits can promote their missions with a range of nonpartisan politics-related activities, while also navigating political restrictions.

Generally speaking, Section 501(c)(3) public charities may use only up to 5% of their expenditures (on an annual basis) for “indirect lobbying".

Does the "Founder's Syndrome" apply to nonprofit leaders? Discover key insights on the risks and benefits Founder's Syndrome can pose to a nonprofit.

Nonprofits are strongly advised to develop protective measures commonly known as Written Information Security Programs, to help safeguard valuable data like donor information.

A guide for U.S. nonprofits on legally managing international grants. Learn key compliance steps, legal requirements, and best practices for international grants.

Discover the difference between expenditure responsibility and equivalency determinations. Learn how to give globally and what your options are when funding foreign charitable organizations.

Iowa churches and other religious organizations are now subject to liability for preaching about their sincerely held Biblical beliefs about many controversial topics.

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.

The Federal Emergency Management Agency recently changed course to allow emergency relief for churches and other religious houses of worship.

What should nonprofits consider when developing transgender access policies? Learn about legal compliance, safety, privacy, and risk management issues.

A practical guide to legal representation in nonprofit disputes, addressing who the attorney represents and how conflicts of interest arise.

Learn what Gaylor v. Mnuchin reveals about the clergy housing allowance, constitutional limits, and religious liberty under federal tax law.

Learn how nonprofit directors should handle whistleblower complaints. Learn about investigation steps and best practices for board governance.

What should nonprofits do to address inclement weather issues for their employees? This article gives helpful guides to deciding what policy is best for your team.

The FLSA's salary threshold for white collar exemptions has increased, which brings up the question who this will apply to. Learn more about the new requirements.

Read about Freedom Path’s journey in trying to establish itself as a 501(c)(4) organization, including an analysis of the IRS’s “facts and circumstances” test.

Do religious love offerings count as taxable income? This article explains IRS guidance, court rulings, and key factors that determine tax treatment.

Learn how the IRS defines “lessening government burdens” and when it may, or may not, serve as a sole basis for 501(c)(3) tax exemption.

Congress has approved filing extensions for Form 990. Learn how these extensions may impact you this tax season.

Read about updates to the Form 990 Schedule B disclosure requirements. These rulings affect 501(c)(4) and other tax-exempt entities, but leave requirements for 501(c)(3) orgs.

Disruptions in churches are often compounded by decision confusion. The242momentum's Shepherd, Sustain, and Send framework gives churches a calm, non-tactical readiness approach.

What should employers know about the federal overtime income tax deduction enacted with the July 2025 One Big Beautiful Bill Act? Proper classification of employees and their overtime pay is critical.

Is your nonprofit legally compliant? Depending on the nonprofit, the answer may involve legal considerations, including corporate governance, tax, risk management, employment, AI use, and property.

Nonprofit "Check-Ups", AI and Data Privacy: Attorneys Sally Wagenmaker and Paul Winters present workshops on nonprofit topics at the 2025 CLS National Conference.

When new directors or leaders join your organization, what do you need to share with them? Find ways to properly equip new directors to serve well on nonprofit boards.

Explore how Illinois’ tax-exemption rules now interpret ‘religious’ organizations beyond traditional houses of worship—and what it means for nonprofits.

A nonprofit’s name is only a trademark to the extent the corporate name is used to distinguish and identify your organization as the exclusive provider to the public.

The Invest in Kids Act provides Illinois non-public schools with innovative funding opportunities, helping private schools access additional financial support.

Explore how religious organizations balance tax-exempt privileges with state tax obligations and church-state entanglement under federal law. Click here to learn more.

What happens when a pastor or other spiritual leader engages in misconduct or otherwise demonstrates unfitness for such religious leadership?

Understand how communication rules apply to nonprofits when dealing with attorneys, representatives and others—and preserve privilege and compliance.

When a conflict develops involving a nonprofit, its leaders, or its programs, one of the first calls is usually to the nonprofit’s lawyer. Learn more about the right steps to take.

Waivers and consents can provide valuable tools for protecting nonprofits, informing program participants about safety aspects, and gathering critical information.

Learn key financial control practices nonprofits need to protect assets, prevent fraud, & increase accountability. Explore expert help with Wagenmaker & Oberly’s.

Supreme Court rules that California cannot force charities to submit their unredacted IRS Schedule B, protecting donor privacy and reshaping charity law.

SCOTUS has broadened the scope of legal protections for religious employers against employment-related claims. Learn more about religious freedom rights and employment decisions.

Learn how the Patterson v. Walgreens case guides employers in accommodating religious practices at work and defines ‘undue hardship’ under Title VII.

Volunteers may be eligible to deduct their unreimbursed travel, lodging and supply expenses under IRS guidelines. Learn essential rules, record‑keeping tips and exceptions.

Nonprofit employers with staff across multiple states face different paid leave and sick leave regulations. Get practical guidance and HR compliance recommendations here.

Understanding when a donation becomes a “quid pro quo” exchange. Learn how donor benefits affect tax deductibility for nonprofits in the holiday-season context.

IRS rules require tax-exempt nonprofits to provide public access to their three most recent Form 990 filings, supporting nonprofit compliance, transparency, and donor trust.

Tax-exempt nonprofits are generally exempt from paying federal income taxes on their net revenues, but they may owe taxes on income generated from unrelated business activities.

Discover how nonprofits can stay compliant with the IRS operational test by evaluating activities, finances, private benefit risks, and Form 990 reporting.

Learn more about Section 501(c)(6) of the Internal Revenue Code. Section 501(c)(6) provides income tax exemption for organizations that advance a “Line of Business.

Learn how related 501(c)(3) and 501(c)(4) nonprofits can avoid IRS concerns by limiting lobbying, maintaining independence, and keeping activities clearly separated.

Over ten years of litigation and counting, Freedom Path continues to seek recognition of its tax-exempt status as a Section 501(c)(4) social welfare organization. What happened? What lies ahead?

W&O associate attorney Meaghan Falkanger co-presents on political activity dos and don'ts for nonprofits. Learn more at this conference for professionals in the nonprofit sector.

Is your nonprofit's property exempt from real estate taxes? Many Section 501(c)(3) organizations qualify for this valuable state tax benefit, which can save thousands of dollars annually.