Blog

Nonprofits should look past boilerplate to five contract hot spots: cancellation, warranties, force majeure, indemnification, and dispute resolution.

South Dakota v. Wayfair (2018) overturned Quill, letting states tax remote sales above $100,000 or 200 transactions and reshaping nonprofit sales tax duties.

In Oswald v. Hamer, the Illinois Supreme Court upheld the 2012 charitable property tax exemption statute for hospitals under the 'used exclusively' standard.

The Seventh Circuit's March 2021 Cassells v. Snyder decision confirmed Illinois no longer bars religious gatherings after Pritzker's orders exempted them.

Attorney Sally Wagenmaker shares nonprofit risk tips: a corporate records notebook, an employee handbook, and annual clergy housing-allowance resolutions.

Nonprofits serving children must follow mandatory reporting laws like Illinois' ANCRA and federal CAPTA, where a first violation is a Class A misdemeanor.

Churches can be liable for foreseeable violence; this guide covers excluding dangerous persons, defamation risks, police reports, and restraining orders.

Attorney Raydia Martin shares four tips for nonprofit communications: tell a story, show measurable change, write clearly, and end with a call to action.

This guide outlines four nonprofit safety steps: board oversight, adequate insurance, criminal background screenings, and worker training and supervision.

Register v. The Nature Conservancy shows why restricted gifts need clarity: a donor's $1 million gift for Griffith Woods led to a breach-of-contract trial.

Illinois' amended Freedom to Work Act, effective January 2022, voids non-competes for employees earning $75,000 or less and reshapes the blue-pencil rule.

Congress retroactively repealed the Section 512(a)(7) nonprofit parking tax; Trump signed the bill on December 20, 2019, letting organizations seek refunds.

The Seventh Circuit's en banc ruling in Hively v. Ivy Tech expanded Title VII's ban on sex discrimination to cover sexual orientation in the workplace.

Wagenmaker & Oberly's Ryan Oberly joined the ABA Tax Section in commenting on IRS Notice 2020-36, which would modify group exemption Rev. Proc. 80-27.

The PATH Act, signed December 2015, barred IRS funding for new 501(c)(4) social welfare rules after Citizens United and over 150,000 public comments.

Freedom Path, a 501(c)(4) group, sued the IRS and Lois Lerner in 2014, calling the agency's vague 'facts and circumstances' speech test unconstitutional.

Citing FEC v. Wisconsin Right to Life, this commentary argues issue advocacy deserves an objective test and strict scrutiny, not the IRS's vague standards.

501(c)(3) charities cannot endorse candidates and face lobbying limits; a bright-line 'section (h) election' would protect their First Amendment speech.

Charities must screen officers and subgrantees against OFAC's SDN list under Executive Order 13224, since terrorism financing risks fines or imprisonment.

Nonprofit Employment Law Updates - Illinois continues to blaze quite a trail for employee rights and benefits, through expanded paid leave, mandatory AI disclosures, and workplace protections.

How do new Trump Accounts impact nonprofits? New tax-preferred saving accounts for children provide employment as well as philanthropic initiatives, but with significant timing and technical nuances.

Buying or selling real estate? Nonprofit property transactions can involve not only contracts, due diligence, and resources, but also attentiveness to corporate authority, tax exemption, and more.

The Supreme Court's 2020 Espinoza v. Montana ruling struck down a no-aid provision, letting tax-credit scholarships fund religious and secular schools alike.

How can nonprofit employers best navigate employee terminations? Telios Law provides a guest blog article addressing employment terminations comprehensively and in a healthy way for all involved.

When it comes to programs involving children, screening is crucial. Nonprofits should make informed decisions about whether a person can work with children.

WCTU v. Center for Women's History shows how flawed merger processes and mission misalignment imperil nonprofits. Lessons on purpose and process.

How the ALS Ice Bucket Challenge reshaped one nonprofit—and what its strategic-planning lessons mean for your board's legal and governance choices.

Learn four key principles for nonprofit collaboration, including maintaining control, ensuring compliance, and protecting tax-exempt status in joint ventures.

In 2020, an important new law and corresponding acronym will significantly alter the data privacy landscape in America, and nonprofits need to be aware of it.

The U.S.–E.U. Privacy Shield replaces Safe Harbor for transatlantic personal data transfers, but key details remain unclear. What nonprofits should know.

Illinois Textbook Grant Program updates address public funding and curriculum rules for state-funded schools, plus the new amendments now in effect.

If outside groups use your nonprofit's property, a strong third-party facility usage policy protects mission, tax status, and revenue arrangements.

A recent court decision shows how the quid pro quo principle—relieving government burdens in return for exemption—wins nonprofit property tax cases.

What is mediation? And how could it apply for planning purposes or in the midst of an apparent impasse? Here are answers to key questions about mediation.

Learn how the Illinois Workplace Violence Prevention Act helps nonprofits address threats, obtain restraining orders, and protect employees and facilities.

How do nonprofits best protect children from harm? A new organization called the Evangelical Council for Abuse Prevention (ECAP) is answering this question.

Can your 501(c)(3) accept Bitcoin? Likely yes—if your gift acceptance policy addresses valuation and whether to sell or hold donated cryptocurrency.

Wagenmaker & Oberly recommends Telios Teaches as a comprehensive anti-harassment training resource for churches, ministries, and nonprofit employers.

Incorporating as a nonprofit doesn't automatically make gifts tax-deductible. Learn how to confirm your charity is IRS-qualified under Section 501(c)(3).

Explore Facebook-style philanthropy and why some choose LLCs over nonprofits, comparing flexibility, tax implications, and governance differences.

Thanks to a new federal rule, employers may either provide pre-tax reimbursements for employees’ health insurance costs or pay expenses on employees’ behalf.

An Illinois court ruled the state can't impose unemployment tax on By the Hand Club For Kids, The Moody Church's ministry to underprivileged children.

Learn how the Sixth Circuit ruled volunteers are not entitled to minimum wage and what this means for nonprofits, churches, and employment law compliance.

Learn how the PATH Act changes IRS requirements for 501(c)(4) organizations, including new filing rules, deadlines, and compliance risks for nonprofits.

An IRS ruling against a coffee shop ministry shows how the 'commerciality' doctrine threatens 501(c)(3) status. Structure tax-exempt business right.

IRS Revenue Procedure 2014-11 outlines four streamlined ways to reinstate 501(c)(3) status after auto-revocation for missed Form 990 filings.

Nonprofit organizations should be aware of the changes to UBTI under the Act and their resulting complexities. Read more about nonprofit income tax here.

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

Discover why donors give and what motivates charitable gifts—from belief and impact to urgency—and strengthen your nonprofit fundraising strategy.

Learn how the Illinois Attorney General enforces nonprofit compliance, key lessons from Maxwell Manor, and why strong governance and documentation matter.

See how the ecclesiastical abstention doctrine shields churches from lawsuits over internal misconduct and why courts defer to religious governance.

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.

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

Learn how Robert's Rules of Order helps nonprofits run orderly, effective board meetings — covering motions, voting, and parliamentary procedure basics.

Considering a nonprofit merger? Learn the key elements, due diligence steps, and legal considerations that boards must evaluate before combining organizations.

Learn how PILOT programs impact nonprofit property tax exemptions, the risks of mandatory payments, and what organizations should watch in evolving legislation.

Does an organization's tax-exempt status under 501(c)(3) qualify it for property tax exemption? According to many state revenue departments, the answer is No!

Can nonprofit leaders face personal liability? Learn key fiduciary duties, legal risks, and how directors and officers can protect themselves.

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

All organizations with employees owe taxes. A recent federal government report shows that many nonprofits are not meeting their tax obligations.

How much is too much compensation? A new tax law aims to curb abuses of nonprofits offering either very high salaries or too generous severance pay.

Freedom Path, Inc. v. Lois Lerner asks whether the IRS's "facts and circumstances" test for tax-exempt organizations' advocacy speech is constitutional.

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

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

ECAP's accreditation process and other child protection resources provide key benchmarks for child safety and related best practices. Read more here.

Read more about Aegis for Dreams Foundation and its journey toward Section 501(c)(3) tax-exempt recognition after an initial denial of tax-exempt status.

Understand how nonprofit laws define misconduct that triggers personal liability for volunteer directors and the safeguards that can reduce exposure.

Must a nonprofit board take action through a directors' meeting? Discover the options a nonprofit board has under the Illinois Not-for-Profit Corporation Act.

China's PIPL introduces new data privacy requirements for U.S. nonprofits. Understand compliance steps, consent rules, and how to best reduce risk.

Dan Droubie talks about ways that nonprofits, churches, and multisite groups can improve their infrastructure and administrative systems throughout the US.

Can nonprofit directors be held personally liable? Learn when fiduciary duties apply, where protections fall short, and how to reduce risk exposure.

Explore the Ninth Circuit dissent in Americans for Prosperity Foundation's donor disclosure case and its implications for First Amendment protections.

Maximize your charitable tax deductions this season with key tips on documentation, volunteer expenses, non-cash gifts, and qualified organizations.

Learn how the Tax Cuts and Jobs Act affects employee transit benefits, including new UBIT rules for nonprofits and lost employer deductions.

Learn how the Sixth Circuit broadened the ministerial exception to safeguard religious employers and campus ministry leaders under the First Amendment.

A new Tax Court ruling finds "love gifts" to pastors are taxable income. Review key implications, IRS position, and what this means for clergy.

Discover how IRS concerns over private benefit and commercial activity led to a 501(c)(3) denial and what nonprofits should know to maintain tax-exempt status.

Learn how Chicago's updated lobbying rules affect nonprofits, including registration, reporting, and compliance challenges for 501(c)(3) organizations.

Pet care centers can lose 501(c)(3) recognition due to commercial focus. Learn best practices for ensuring nonprofit activities support tax-exempt goals.

Where should your nonprofit incorporate? Understand key state law factors, governance requirements, and steps for strong corporate development.

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

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

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

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

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.

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

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

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

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

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

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.

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.

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.

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.

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

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

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.

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.