Blog

Part 2 on protecting worshipping groups from disputes: accountability standards for clergy and lay leaders, background checks and disciplinary procedures.

In 2015 the IRS let its transitional relief for employer-paid individual health premiums lapse on June 30, leaving a $100 per employee, per day ACA penalty.

The Supreme Court's 7-2 ruling in Trinity Lutheran v. Comer held that Missouri violated the Free Exercise Clause by denying a church a playground grant.

How the English Statute of Charitable Uses of 1601 and the IRS definition shaped today's Section 501(c)(3) charity. Learn more from Wagenmaker & Oberly.

In Barrett v. Fontbonne Academy, a Massachusetts judge ruled against the Catholic school, whose religious exemption failed because it enrolled non-Catholics.

Form 990-N covers gross receipts of $50,000 or less, calendar-year returns are due May 15, and IRS Form 8868 secures an automatic filing extension.

In the 5-4 McCutcheon v. Federal Election Commission ruling, the Supreme Court struck down aggregate contribution limits but upheld the individual limits.

Chicago's 2017 Paid Sick Leave Ordinance: one hour accrued per 40 hours worked, a 40-hour cap per 12-month period, and no small-employer exception.

How a nonprofit business plan supports the IRS Form 1023 exemption application, keeps Form 990 reporting consistent, and guides charitable solicitation filings.

Covers IRS Form 990 deadlines, the $50,000 revenue line for Form 990-N, state annual reports, and the five-year renewal of Illinois sales tax exemption.

The IRS's Revenue Procedure 2018-38 ended Form 990 Schedule B donor reporting for 501(c)(4) groups. The Senate voted 50-49 in 2018 to repudiate that rule.

Judge Manuel Real's April 2016 ruling barred the California attorney general from compelling Schedule B donor lists from Americans for Prosperity Foundation.

In November 2015 the Department of Labor shelved a proposed $50,440 exempt salary minimum after 270,000 public comments. What the delay meant for nonprofits.

Wagenmaker & Oberly shares a Telios Law article on employment termination best practices before, during and after. Telios was founded by Theresa Sidebotham.

Sally Wagenmaker and Paul Winters lead workshops on IRS 990 reporting, governance and AI data privacy at the October 2025 Christian Legal Society conference.

W&O attorney Meaghan Falkanger and CPA David Lowenthal of Plante Moran cover nonprofit political activity rules at the December 2, 2025 conference.

A CapinCrouse guest article on three external fraud risks: FBI-flagged business email compromise, check washing and Ponzi schemes, plus how to report to IC3.

U.S. borders need not constrain the activities of U.S.public charities. A §501(c)(3) public charity may work internationally through grantmaking, provided that it adheres to federal tax framework.

Napa Institute Legal Foundation's 211-page Faith & Freedom Index scores U.S. jurisdictions on religious and regulatory freedom for faith-based nonprofits.

The Supreme Court's 7-2 ruling in American Legion v. American Humanist Association left the Bladensburg Cross standing and put the Lemon test in doubt.

Published with permission from Theresa Sidebotham of Telios Law, this guide walks through interim steps, internal investigations, and EEOC liability risk.

The U.S. Department of Labor's January 2021 economic reality rule was set for March 8, 2021, but the Biden administration placed it on hold for review.

Adapted from BMWL, this March 2020 article covers remote payroll, contributions processing, remote deposits, and cloud accounts payable tools like Bill.com.

Chicago's City Council voted on December 13, 2023 to delay the Paid Leave and Paid Sick and Safe Leave Ordinance from January 1 to July 1, 2024.

A 2017 Department of Justice amicus brief in Zarda v. Altitude Express argued Title VII does not reach sexual orientation, unlike the Hively ruling.

The IRS denied Section 501(c)(4) status to a dental benefits applicant whose exclusive license agreement served one closely related corporation and its members.

IRS Notice 2015-17, issued February 28, 2015, gave employers temporary relief from $100 per employee per day excise penalties through June 30, 2015.

Illinois BIPA produced a $650 million Facebook settlement in 2021, and California requires compliance for automated decision-making by January 1, 2027.

A legal check-up list covering bylaws, state charitable solicitation renewals and IRS Form 990 filings, due four and a half months after the fiscal year end.

In First United Methodist Church v. Dep't of Revenue, an Illinois appellate court applied the Methodist Old People's Home charitable use test to a church.

A September 30, 2025 D.C. district court held Revenue Ruling 2004-6's facts and circumstances test fails vagueness review as applied to Freedom Path, Inc.

Nonprofits must supply IRS Form 990s and their Form 1023 within 30 days of a request, with a $20 per day penalty up to $10,000 per Form 990 requested.

Three Ninth Circuit decisions - Markel, McMahon, and Union Gospel - widen the ministerial exception and church autonomy doctrine for religious employers.

AI transcription can qualify as an eavesdropping device under Illinois law at 720 ILCS 5/14-1, widening discovery and PII exposure for nonprofit boards.

Illinois law at 805 ILCS 105/108.10 sets a three-director minimum, and Internal Revenue Code 4958 shapes how boards document conflicts of interest.

The Illinois Human Rights Act barred discriminatory AI use in employment decisions on January 1, 2026, and widened the state filing window to two years.

A nonprofit property purchase runs from board authorization and title commitment through FIRPTA certification and a county property tax exemption filing.

The July 2025 One Big Beautiful Bill Act allows up to a $12,500 deduction for single filers on FLSA overtime pay earned in tax years 2025 through 2028.

Trump Accounts open July 5, 2026, with a $1,000 federal seed contribution for children born 2025-2028 and a $2,500 annual employer contribution cap.

Which nonprofits can file the IRS Form 990-N e-Postcard? Eligibility turns on gross receipts normally $50,000 or less, plus the 5th-month due date.

Can churches get political, or should they? These questions may feel especially loaded as the heat of our political landscape seemingly burns hotter than ever.

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.

Understand copyright ownership of pastor sermons and nonprofit works with legal insights. Discover guidance Learn more about nonprofit compliance, legal structures, and IRS.

Learn about copyright ownership for nonprofit volunteers including legal compliance. Explore guidance Learn more about nonprofit compliance, legal structures, and IRS.

Learn about copyright law for nonprofit derivative works including legal compliance. Explore guidance on intellectual property Learn more about nonprofit compliance, legal.

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.

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.

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.

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

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

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.