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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.

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

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

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

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

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

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.

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.

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

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

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

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

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.

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

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.

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.

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

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.

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.

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

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

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.

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.

How and when should nonprofits pursue major corporate changes? Learn how to avoid litigation pitfalls in nonprofit mergers from a recent court case.

How "friendly" are U.S. jurisdictions to nonprofits? Napa Legal's Faith & Freedom Index scores states on religious freedom and regulatory freedom aspects.

Do nonprofits holding medical information fall under HIPAA coverage? Some nonprofits are covered entities and must comply with stringent HIPAA requirements.

Learn about faqs irs requirements private school racial nondiscrimination policies for nonprofits, with guidance on compliance, risk management, and legal considerations to.

Understand Faith’s Law and sexual misconduct regulations for nonprofit schools and compliance. Discover insights on legal obligations Learn more about nonprofit compliance,.

Who is the Board? Learn about nonprofit Board of Directors best practices for governance and recordkeeping to help organizational clarity and avoid conflict.

Learn how U.S. nonprofits can legally make international grants, manage sub-grantees, and ensure compliance while supporting overseas missions, refugees, and global initiatives.

When does the ministerial exception apply to bar employment claims? Two 9th Circuit decisions analyze religious institution, minister, and vital religious duties terms to favor religious employers.

Always listening, AI automatic note takers pose significant liability and legal risk to nonprofit organizations looking for efficient ways to streamline processes. What are the pros and cons?

Which fraud threats are affecting nonprofits? Business email compromise (BEC), check washing, and investment scams from external fraudsters pose significant risk.

What is the IRS Form 990-N e-postcard annual return? What are the eligibility requirements for a nonprofit to file IRS Form 990-N? Take a closer look at this simple filing option for small nonprofits.

Learn about incident reports responding promptly and properly for nonprofits, with guidance on compliance, risk management, and legal considerations to support effective.

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

Nonprofits should know about three legally distinct ministerial exemptions related to housing, unlawful discrimination claims, and wage-related exclusions.

Records retention policies position nonprofits to confidently respond to audits, complaints, and legal challenges efficiently and effectively.

Explore charitable receipt requirements for nonprofits including IRS rules and compliance. Learn more about giving Learn more about nonprofit compliance, legal structures,.

Understand personal security fringe benefits for nonprofit employees and IRS rules. Discover insights Learn more about nonprofit compliance, legal structures, and IRS.

Explore exculpation rules for nonprofit directors including legal protections and compliance. Discover insights on governance Learn more about nonprofit compliance, legal.

Understand exempt salary threshold updates for nonprofit employees and compliance. Explore guidance Learn more about nonprofit compliance, legal structures, and IRS.

Learn about responsible integration of sex offenders in nonprofits with legal compliance. Discover insights Learn more about nonprofit compliance, legal structures, and IRS.

Understand Illinois NFP Act amendments and DEI disclosure requirements for nonprofits. Discover insights Learn more about nonprofit compliance, legal structures, and IRS.

Learn about pre-tax education benefits for nonprofit employees including IRS compliance. Explore guidance on benefits Learn more about nonprofit compliance, legal structures,.

Learn about Chicago’s paid sick leave requirements for nonprofit employees and compliance. Explore guidance on employment regulations Learn more about nonprofit compliance,.

Explore legal strategies for handling threats and disturbances in nonprofit settings. Learn more about safety Learn more about nonprofit compliance, legal structures, and IRS.

Understand trademark protection for nonprofits including legal best practices and compliance. Learn more about IP law Learn more about nonprofit compliance, legal structures,.

Explore legal rules for video camera footage in nonprofit settings including compliance. Discover insights on privacy regulations Learn more about nonprofit compliance, legal.

Learn about exempt salary thresholds for nonprofit employees and compliance requirements. Explore guidance on wage laws Learn more about nonprofit compliance, legal.

Understand 501(c)(3) status and Title IX financial assistance requirements for nonprofits. Learn more about compliance Learn more about nonprofit compliance, legal.

Understand safety measures for churches and nonprofit compliance with legal best practices. Explore guidance Learn more about nonprofit compliance, legal structures, and IRS.

Understand Corporate Transparency Act requirements for nonprofit compliance and reporting obligations. Explore guidance on nonprofit law Learn more about nonprofit.

Explore recent undue hardship legal developments for nonprofit employers and compliance obligations. Discover insights on employment law Learn more about nonprofit.

Learn about 2023 US data privacy laws and their impact on nonprofit organizations with compliance tips. Discover insights on legal obligations Learn more about nonprofit.

Explore religious beliefs and SOGI compliance for nonprofit employers with legal insights. Discover guidance Learn more about nonprofit compliance, legal structures, and IRS.

Explore new severance agreement restrictions for nonprofit employers and compliance. Learn more Learn more about nonprofit compliance, legal structures, and IRS requirements.

Learn about IRS church audit procedures and proposed reforms for nonprofit compliance. Explore guidance Learn more about nonprofit compliance, legal structures, and IRS.

Explore indemnification clauses in nonprofit contracts including legal protections and compliance. Learn more about nonprofit risk management Learn more about nonprofit.

Explore wage garnishment rules for nonprofits including legal compliance and obligations. Learn more Learn more about nonprofit compliance, legal structures, and IRS.