Blog

In Hively v. Ivy Tech Community College, decided July 28, 2016, the Seventh Circuit rejected a sexual orientation claim under Title VII but questioned the rule.

IRS Commissioner John Koskinen answered a U.S. House subcommittee about the 224-page TIGTA report and the handling of 501(c)(4) exemption applications.

The U.S. Department of Labor raised the exempt salary threshold from $455 to $913 per week, or $47,476 a year, effective December 1, 2016. Nonprofits included.

A Wisconsin federal court struck down the clergy housing allowance in 2013, but the Seventh Circuit reversed Freedom From Religion Foundation v. Lew in 2014.

Weeks before the May 2013 tornado leveled Moore, Oklahoma, Marnie Taylor urged nonprofits to assess risk. Review bylaws, insurance, and data recovery now.

A year-end review for nonprofits: the May 15 Form 990 deadline, the $200,000 revenue line for filing a full Form 990, bylaws, and conflict-of-interest rules.

The House's Tax Cuts and Jobs Act, released November 2, 2017, would ease the Johnson Amendment in Section 5201 and tax nonprofit pay over $1 million at 20%.

Judge Amos Mazzant's nationwide injunction stopped the Labor Department rule that would have raised the exempt salary floor to $913 a week on Dec. 1, 2016.

The May 1, 2020 congressional screening guidelines, six-foot spacing, and the ADA and EEOC limits on employee health questions, for nonprofit boards and staff.

Trump's May 4, 2017 order, Promoting Free Speech and Religious Liberty, tells the IRS to ease Johnson Amendment enforcement against houses of worship.

Illinois nonprofits may bar firearms with a sign at least 4 by 6 inches meeting State Police rules, but licensees may still keep guns inside parked vehicles.

In Z Street v. Koskinen (D.D.C. 2014), the court let a viewpoint discrimination claim proceed after the IRS routed the group's Form 1023 for extra review.

Nonprofit, L3C, or social benefit corporation for a social venture? Adler and Colvin's Operating in Two Worlds points founders toward tandem structures.

Guest author Sherry Quam Taylor poses seven questions on budgets, donor segments, and presenting your budget in IRS Form 990 format to grow funding.

After Justice Scalia's death, this 2016 article explains when 501(c)(3) charities may speak on Supreme Court nominees and where lobbying limits begin.

Sally Wagenmaker spoke with the National Catholic Register in August 2013 about IRS delays on Form 1023 applications from pro-life nonprofit groups.

How Illinois courts handled the Carle Foundation and Oswald v. Hamer appeals, and why charitable activity must occur on the property itself to qualify.

Religious? Charitable? An appellate court decision for First United Methodist Church in Pekin, Illinois, provides much welcomed guidance on property tax exemption categories and allowable activities. 

AI usage requires state-specific legal compliance including data privacy protections. How can nonprofits use biometric data and automated decision-making technology while avoiding legal pitfalls?

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.

Watch our webinar on the nonprofit property tax exemption. Learn the requirements and legal strategies to secure tax-free status for your facilities.

Take a fresh look at contract essentials. Learn the fundamentals of mutual agreement, consideration, and what makes a binding legal document.

Understand the core expectations of board members. Learn about nonprofit governance expectations, fiduciary duties, and effective leadership.

Read about why Illinois rejected the Amazon sales tax and what these e-commerce tax law changes mean for residents and organizations in the state.

Discover how nonprofits can aid disaster relief efforts legally. Learn the guidelines for maintaining your exempt status while providing emergency aid.

Follow the legal battle as Chicago nonprofits fight to reclaim their water exemption, proving their worth and defending critical operational benefits.

Navigate donor disclosure laws and the NJ political contribution disclosure form. See how recent court rulings in New York and New Jersey affect you.

Double-check your charitable split receipting practices. Ensure your nonprofit follows IRS rules for acknowledging donations and quid pro quo gifts.

Learn about the new salary threshold for the white collar exemption. Ensure your nonprofit correctly classifies employees under updated FLSA rules.

Stay informed on the recurring legal attacks against the clergy housing allowance and what these court battles mean for religious tax exemptions.

Reflect on the Seventh Circuit's ruling in Gaylor v. Mnuchin regarding the clergy housing allowance and its broader implications for tax theory.

Review the ongoing efforts to repeal the new nonprofit parking tax. Understand how this tax impacts charitable organizations and compliance.

Examine the landscape of nonprofit tax exemption post-Obergefell. Review defense briefs and legal strategies for religious organizations.

Examine political issues in Wisconsin and the boundaries of issue advocacy for nonprofits navigating democracy and campaign finance laws.

Review the latest IRS tax regulations and compliance updates for churches. Ensure your religious organization maintains its tax-exempt standing.

Analyze the legal risks of defying the IRS preaching ban. Learn the boundaries of political speech and issue advocacy for tax-exempt churches.

Understand the IRS proposed 501(c)(4) regulations and what these new rules mean for the political activities of social welfare organizations.

Navigate the rules of issue advocacy for nonprofits. Learn how your tax-exempt organization can safely engage in the political process.

Access our webinar on handling child abuse allegations. Learn the proper legal protocols and mandatory reporting requirements for your organization.

Prepare for the year-end deadline for the Illinois sexual harassment training program. Ensure your nonprofit organization remains fully compliant.

Explore how New York is leading the way in regulating paid nonprofit leaders and addressing conflict of interest issues within charitable organizations.

Explore the unique expressions of churches and the specific legal and tax considerations that religious organizations must navigate to stay compliant.

Watch our ECAP webinar covering mandatory reporting requirements. Learn how your organization can comply with legal obligations to report abuse.

Discover why Chicago's paid leave ordinance is currently on hold. Learn how leave on demand laws impact employers and employee rights in Illinois.

Read about the Establishment Clause definition and 42 U.S.C. 1983 statute of limitations in light of SCOTUS decisions on crosses and cable access.

How important is corporate indemnification? Learn why indemnifying your board of directors and officers is a critical step for nonprofit governance.

Understand the Workplace Transparency Act and mandatory disclosure rules to the Illinois Department of Human Rights regarding sexual harassment claims.

What are common law employees? Learn the common law agency test and definition of an employee versus an independent contractor under new DOL guidance.

Navigate remote financial operations and ensure your nonprofit remains compliant and secure during the coronavirus pandemic and beyond.

Review the impact of Zarda v. Altitude Express on Title VII's extension to sexual orientation and what these shifting winds mean for employers.

A step-by-step guide for leadership response to sexual harassment complaints. Learn how to minimize your risk of liability and protect your workforce.

Are HRA benefits taxable? Discover how employer-provided HRAs are returning to pre-tax treatment and what excepted benefit HRAs mean for your team.

Learn about the IRS reprieve on health insurance premium tax penalties and what it means for your organization's compliance and tax obligations.

Read the L.A. Times feature citing our attorney on the compliance risks and legal challenges associated with shared charitable resources for nonprofits.

Explore the primary benefits of being tax exempt. Understand the advantages of having a 501(c)(3) status and why your nonprofit should secure it.

Stay updated on the new IRS notice and filing regulations for Section 501(c)(4) social welfare organizations to ensure ongoing legal compliance.

What happens when your 501c3 status is revoked? Learn about the IRS automatic revocation list and the impacts of filing Form 1023-EZ for nonprofits.

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.

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.