Blog

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

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.

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

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.

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

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

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

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

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

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

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

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.

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.

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.

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.

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.

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.

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.”

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.

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.

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.