Holiday Postings

Posting to the Resource Center blogs will be intermittent during the Holidays.

Holiday Notice: AFP IHQ and the AFP Foundation for Philanthropy will close at noon on Wednesday, Dec. 24, 2014.
- AFP IHQ will reopen on Monday, Jan. 5, 2015.
- The AFP Foundation will be open for one day during the holiday week on Dec. 29, 2014, then close again and reopen on Monday, Jan. 5, 2015. Gifts can be made at any time online or call Diane LaVigna at (518) 360-4736.

Association of Fundraising Professionals - AFP

Association of Fundraising Professionals - AFP: "Public Policy Update (12/20/2104): President Obama has signed into law H.R. 5771, which includes the Charitable IRA Rollover provision. But the provision, which allows donors to transfer up to $100,000 per year to a charity without having to count the gifts as part of their taxable income (and forego the deduction) is only extended through the end of 2014!"



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Were These The Extenders That We Were Waiting For? | Planned Giving Design Center

Were These The Extenders That We Were Waiting For? | Planned Giving Design Center

HMRC tax statistics suggest large rise in charitable giving

HMRC tax statistics suggest large rise in charitable giving: "Tax relief on giving is expected to rise by 11 per cent in the year to March 2015, suggesting a large increase in donation income, according to provisional figures published today by HM Revenue & Customs.

HMRC has published provisional figures for the year ending March 2015, showing it expects gift aid to rise from £1.07bn to £1.19bn. This follows three successive years in which the value of gift aid fell."



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Two-Week Reprieve For Charitable Tax Provisions - The NonProfit TimesThe NonProfit Times

Two-Week Reprieve For Charitable Tax Provisions - The NonProfit TimesThe NonProfit Times: "Three charitable tax provisions were among the dozens included in a bill that passed the Senate last night that retroactively extended expired tax provisions through the end of this year."



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The CRomnibus Piñata: Unwanted Gifts for the Nonprofit Sector in the Spending Bill - NPQ - Nonprofit Quarterly

The CRomnibus Piñata: Unwanted Gifts for the Nonprofit Sector in the Spending Bill - NPQ - Nonprofit Quarterly

IRA Rollover Approved by Congress, Heads to White House For Signing - Press - AFP

IRA Rollover Approved by Congress, Heads to White House For Signing - Press - AFP: "IRA Rollover Approved by Congress, Heads to White House For Signing
The IRA Rollover was approved by Congress as part of a bill a tax extenders package, H.R. 5771, the Taxpayer Increase Prevention Act.

However, the bill only provides for a one-year retroactive extension of the rollover provision, making it in effect until the end of 2014."



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NCVO: Trustees and senior staff 'should declare political activity' - Civil Society - Governance - News

NCVO: Trustees and senior staff 'should declare political activity' - Civil Society - Governance - News

Charity Tax-Break Effort Falters as White House Threatens Veto - Businessweek

Charity Tax-Break Effort Falters as White House Threatens Veto - Businessweek: "U.S. lawmakers’ bid to permanently lock in three tax breaks for charitable giving faltered as the White House threatened to veto the bipartisan measure.

Charities had been rallying supporters behind the $11 billion bill, which would have revived expired tax incentives for donations of conservation easements, money from retirement accounts and food inventory."



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Six-month delay for 20 per cent tax on direct mail fundraising

Six-month delay for 20 per cent tax on direct mail fundraising: "Changes in the VAT rules around direct mail fundraising which would have cost the charity sector tens of millions of pounds a year will not now be introduced until April 2015, the Charity Tax Group has said.

Earlier this year, HM Revenue & Customs said that “single-sourcing” contracts for direct mail should be standard-rated for VAT, meaning that charities would have to pay an extra 20 per cent on printing and production. Charities and suppliers had previously believed these contracts should be zero-rated for VAT."



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Year-end charitable giving tips offered | Norwalk Reflector

Year-end charitable giving tips offered | Norwalk Reflector: "DeWine encourages Ohioans to determine in advance which charity or charities to support. Developing a plan allows donors to research organizations before making payments and to respond to unexpected requests by explaining that they already have a donation plan in place.

Most charitable organizations that operate in Ohio or solicit Ohioans for donations must file with the Ohio Attorney General’s Office, and more than 36,000 organizations have filed.

The Attorney General’s Charitable Law provides oversight to make sure donations are not misappropriated and that charitable proceeds are used for charitable purposes."



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Senator Targets Tax Breaks for Sports Leagues, Stars’ Charities – Philanthropy Today - Blogs - The Chronicle of Philanthropy

Senator Targets Tax Breaks for Sports Leagues, Stars’ Charities – Philanthropy Today - Blogs - The Chronicle of Philanthropy: " new report from Sen. Tom Coburn details nonprofit organizations the Oklahoma Republican says collect millions of dollars but do little to justify their freedom from taxation and calls for reforms to rein them in, Buzzfeed writes."



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Improper Donor Influence—or Not? A North Carolina Case Lesson - NPQ - Nonprofit Quarterly

Improper Donor Influence—or Not? A North Carolina Case Lesson - NPQ - Nonprofit Quarterly

Crucial Tax Incentives for Nonprofits on the Docket for Lame Duck Congress - NPQ - Nonprofit Quarterly

Crucial Tax Incentives for Nonprofits on the Docket for Lame Duck Congress - NPQ - Nonprofit Quarterly: "The legislation passed by the House this week, H.R. 5771, titled the “Tax Increase Prevention Act of 2014,” includes tax extenders for 2014, such as the following provisions of the tax code that will otherwise expire this year:"



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Osborne announces VAT refunds for hospice charities | New rule on vulnerable donors | Power to ban trustees 'too broad' | Third Sector

Osborne announces VAT refunds for hospice charities | New rule on vulnerable donors | Power to ban trustees 'too broad' | Third Sector: "Fundraisers should not accept donations from people who appear unable to make a proper decision, according to a new rule in the Institute of Fundraising's Code of Fundraising Practice. The Fundraising Standards Board asked the IoF to consider including advice on vulnerable donors in the code after adjudication in April following a complaint against the veterinary charity PDSA, which had accepted several large donations from a woman with schizophrenia."



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Global Campaign for a Culture of Philanthropy | Nexus Global Youth Summit

Global Campaign for a Culture of Philanthropy | Nexus Global Youth Summit: "Rules to Give By: A Global Philanthropy Legal Environment Index is the world’s first study on government support for philanthropy in all 193 United Nations Member States. It offers an index of countries’ performance based on the regulatory and tax conditions associated with philanthropy, and investigates the relationship between the presence of such infrastructure and the percentage of people donating money to charity according to the 2013 World Giving Index.
 "



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Deregulation Of For-Profit Fundraisers In Arizona May Have Been Accidental | KJZZ

Deregulation Of For-Profit Fundraisers In Arizona May Have Been Accidental | KJZZ: "Unlike in Texas, PFR and the Scottsdale police union did abide by similar disclosure requirements in Arizona, according to records obtained by KJZZ from the Arizona Secretary of State’s Office.

But when PFR tried to renew its annual registration last year, the Secretary of State’s office sent it back.

A new law had gone into effect that eliminated almost all regulation of nonprofit fundraising in Arizona — and some of the changes may have been an accident."



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New Deadline for Tax-Free Giving Stalls in Congress, but Supporters Fight On - Tax Watch - The Chronicle of Philanthropy- Connecting the nonprofit world with news, jobs, and ideas

New Deadline for Tax-Free Giving Stalls in Congress, but Supporters Fight On - Tax Watch - The Chronicle of Philanthropy- Connecting the nonprofit world with news, jobs, and ideas: "Despite the efforts of some nonprofit leadership organizations, Congress is unlikely to pass a measure before it adjourns that would extend the deadline for claiming a charitable deduction until tax day, April 15.

For now, lawmakers are working on legislation that would extend for a year several existing tax provisions that have expired or will soon expire. Many of those provisions are designed to encourage charitable giving, including favorable tax treatment of donations made from Individual Retirement Accounts, land-conservation donations, and gifts to food banks."



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Congress Reaches Deal on IRA Rollover, But Major Hurdles Remain - Press - AFP

Congress Reaches Deal on IRA Rollover, But Major Hurdles Remain - Press - AFP:



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IoF updates fundraising code for vulnerable people

IoF updates fundraising code for vulnerable people: "The Institute of Fundraising has today changed its Code of Fundraising Practice guidance to introduce a new standard for those fundraising with people in vulnerable circumstances.

The changes follow recommendations from a Working Group set up earlier in the year in response to a Fundraising Standards Board adjudications. "



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Conference Recap: 501(c)(4)s and Public Policy: What You Need to Know »Blog

Conference Recap: 501(c)(4)s and Public Policy: What You Need to Know »Blog: "In purpose, 501(c)(4)s with social welfare purposes may resemble 501(c)(3)s with charitable purposes, but they differ in a few important ways:
501(c)(4)s are not eligible to receive deductible charitable contributions;
they can engage in lobbying without the restrictions applicable to 501(c)(3)s; and
they can engage in political campaign intervention activities, including endorsing candidates, so long as such activities do not constitute their primary activity.
Examples of 501(c)(4)s cited by the panel included the Sierra Club, Planned Parenthood, ACLU, AARP, NRA, and Disabled Veterans of America, organizations many mistakenly believe are charities."



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Why Canada's Charity System Needs To Consider 'Disbenefits' | Blake Bromley

Why Canada's Charity System Needs To Consider 'Disbenefits' | Blake Bromley: "Previously, I wrote a post about how the leading charity law case, Income Tax Special Commissioners v. Pemsel, requires Scottish charities to conform with English common law. I compared this with Canada's exclusion of Quebec civil law, and its concept of 'bienfaisance,' in determining the meaning of charity in Canada."



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Find information on NGO laws and regulation in countries around the world

Find information on NGO laws and regulation in countries around the world:



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Harper Government Celebrates National Philanthropy Day by Highlighting Tax Breaks for Charitable Donations

Harper Government Celebrates National Philanthropy Day by Highlighting Tax Breaks for Charitable Donations: "The Honourable Kerry-Lynne D. Findlay, P.C., Q.C., M.P., Minister of National Revenue, today celebrated National Philanthropy Day by applauding the many Canadians across the country who choose to donate to charities and is encouraging them to take advantage of the tax credits available for eligible charitable donations.
Minister Findlay particularly highlighted the benefits of the first-time donor's super credit. The new temporary donor super credit provides an extra 25 percent federal credit on top of the original charitable donation tax credit. This means that eligible first-time donors can get a 40 percent federal credit for monetary donations of $200 or less, and a 54 percent federal credit for the portion of donations that are over $200 up to a maximum of $1,000. The donor super credit applies to donations made after March 20, 2013, and can only be claimed once between 2013 and 2017. This is in addition to the provincial credits available."



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Reporting Changed Mission Statement to the IRS

Reporting Changed Mission Statement to the IRS: "Question: What happens if we change our mission statement? Do we have to report it? And what if we change our name?"



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Stretch Tax FAQ | Imagine Canada

Stretch Tax FAQ | Imagine Canada:

What is the Stretch Tax Credit?

The Stretch Tax Credit is a proposal to increase the federal charitable tax credit on giving that exceeds a donor’s previous highest giving level. The tax credit would increase from 15% to 25% for eligible amounts below $200, and from 29% to 39% for eligible amounts above $200.

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GOP’s Senate Wins Boost Prospects of Nonprofit Tax Changes - Government - The Chronicle of Philanthropy- Connecting the nonprofit world with news, jobs, and ideas

GOP’s Senate Wins Boost Prospects of Nonprofit Tax Changes - Government - The Chronicle of Philanthropy- Connecting the nonprofit world with news, jobs, and ideas: "With Republicans poised to take control of the Senate following Tuesday’s elections, it is likely that lawmakers will dig deep into the tax code soon after a new Congress is sworn in next year. While that means added scrutiny on the charitable deduction and the tax treatment of nonprofits, charity leaders are confident a solidly Republican Congress will keep their cherished provisions intact."



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Boston Nonprofits Post Spotty Performance in PILOT Program

massnonprofit news ::: " Voluntary payments from nonprofits to the City of Boston in lieu of taxes are lagging, three years after the city initiated an effort to boost payments from its 49 largest nonprofit landowners.

Three years ago, Boston launched a program, the first of its kind in the country, in which nonprofits that own property valued at $15 million or greater were asked to pay up to 25% of what they would owe if their property were not tax-exempt.
"



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Virtual sorority’s tax-exempt status denied | Albuquerque Journal News

Virtual sorority’s tax-exempt status denied | Albuquerque Journal News: "Well, it seems that the IRS is made up of a lot more of us “mature” people and a lot less of our children’s generation. Two months ago the IRS Exempt Organization folks (yes, those people) denied tax-exempt status to a virtual sorority.

I had never heard of a virtual sorority. But no matter; I have not heard of most virtual things. I’m not in the right age bracket, either for virtual or for sororities.

The tax law allows a club organized for pleasure, recreation, or other nonprofitable purposes to be exempt from tax."



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Technology Evolves Fundraising, But Charleston Principles Remain Unchanged - The NonProfit TimesThe NonProfit Times

Technology Evolves Fundraising, But Charleston Principles Remain Unchanged - The NonProfit TimesThe NonProfit Times: "magine that the attorney general in California declares that the ad constitutes a targeted solicitation, and notes that the charity mentioned in the ad has not registered with the state. The attorney general cites the charity for being in violation of The Charleston Principles, a set of guidelines issued in 2001 by the National Association of State Charity Officials (NASCO), which 39 states and the District of Columbia rely on, to varying degrees, when governing online charitable solicitations.

Millions of consumers recently lined-up for the latest iPhone that will be out of date within six months, yet the Charleston Principles, which target technology, have not been updated since being drafted in 1999 and issued in 2001."



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Vote "yes" for raffle amendment - Post and Courier

Vote "yes" for raffle amendment - Post and Courier: "Buying raffle tickets has, for years, been an easy way to support charities. Easy, but illegal.

That's right. The dollar you spent for a chance to win a new blender? Illegal.

One of the best ways you can help non-profits is at the polls on Nov. 4. You can vote "yes" to changing the S.C. Constitution so that raffles for charitable purposes are no longer illegal. Presently, the Constitution allows only the state to conduct lotteries."



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National Insurance 'should be an eligible tax for gift aid purposes'

National Insurance 'should be an eligible tax for gift aid purposes': " report released today by nfpSynergy has called for National Insurance to be treated as a tax for gift aid purposes, so that more people will eligible for gift aid.
The report Give and let give: A briefing on gift aid and how it can be made better, released today by nfpSynergy, looks at the history of gift aid and makes four key recommendations for its future. It states that including National Insurance as an eligible tax for gift aid purposes would help tackle the impact of the raising of income tax thresholds to over £10,000 per year. The impact on charities is that donors who were previously eligible for gift aid are no longer, meaning that gift aid will be reaching fewer people, not more."



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Mass. AG’s Suit Meshed With Aims of Backer’s Nonprofit – Philanthropy Today - Blogs - The Chronicle of Philanthropy

Mass. AG’s Suit Meshed With Aims of Backer’s Nonprofit – Philanthropy Today - Blogs - The Chronicle of Philanthropy: "A lawsuit filed by Massachusetts Attorney General Martha Coakley over federal mortgage agencies’ refusal to sell foreclosed homes to nonprofits that want to return them to the original owners appears to be in sync with the interests of an organization run by the co-chair of her campaign-finance committee, according to The Boston Globe."



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Legal challenge over charity donations creates controversy at co - Tucson News Now

Legal challenge over charity donations creates controversy at co - Tucson News Now: "The issue revolves around how some tax dollars are spent. The board voted unanimously on Tuesday to release a county attorney's opinion whether supervisors can give excess money from their office budgets, tax dollars, to nonprofit organizations of their choice.

The attorney's conclusion was supervisors may legally make small monetary awards under certain conditions. Each supervisor gets just under $400,000 a year to manage his or her office."



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The Public Wants Clear Rules About Campaign Giving Through Tax-Exempts. Is It Possible?

The Public Wants Clear Rules About Campaign Giving Through Tax-Exempts. Is It Possible?: " poll released today by the conservative Hudson Institute and the liberal group Public Citizen finds that nearly 9 in 10 voters surveyed favor clear rules that define political activities by non-profit tax-exempt organizations. The public’s desire for clarity is not surprising, given the amount of undisclosed campaign money that is flooding through tax-exempt 501(c)(4) social welfare organizations and the seeming inability of the IRS to regulate political tax-exempts."



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Charity shop growth at the lowest level for years

Charity shop growth at the lowest level for years: "The charity shops sector is still growing, but more slowly than before, according to the Charity Shops Survey 2014, published today by Charity Finance and Fundraising magazines.

The report shows the number of shops was up 1.7 per cent, while profit was up 3.2 per cent and income was up 7.8 per cent."



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Department Of Finance Releases Draft Legislation To Implement Changes To Charitable Bequests - Corporate/Commercial Law - Canada

Department Of Finance Releases Draft Legislation To Implement Changes To Charitable Bequests - Corporate/Commercial Law - Canada: "On August 29th, the Department of Finance released draft legislation to implement changes proposed in the 2014 Budget with respect to charitable bequests.  Other changes proposed in the 2014 Budget were introduced in legislation released earlier this year.

Current rules

Under the current rules, there are three categories of gifts that can be made upon an individual's death:"



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Law Commission proposes statutory power to make social investment

Law Commission proposes statutory power to make social investment: "The Law Commission has recommended new rules to give charities a statutory power to make social investments in a  paper published today.

A report, entitled Social Investment by Charities: The Law Commission’s Recommendations, says that generally charities already have the power to make social investments, but there is a lack of clarity among many trustees about exactly what they are allowed to do.
The report follows a consultation earlier this year which was broadly welcomed by the sector."



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Mich. Nonprofits Rally Against State Rules on Charity Poker – Philanthropy Today - Blogs - The Chronicle of Philanthropy

Mich. Nonprofits Rally Against State Rules on Charity Poker – Philanthropy Today - Blogs - The Chronicle of Philanthropy

Two Senators Craft Bills to Yank NFL’s Nonprofit Status – Philanthropy Today - Blogs - The Chronicle of Philanthropy

Two Senators Craft Bills to Yank NFL’s Nonprofit Status – Philanthropy Today - Blogs - The Chronicle of Philanthropy

Two Senators Craft Bills to Yank NFL’s Nonprofit Status

A Democratic senator said Tuesday that he has introducedlegislation to revoke the tax-exempt status of the National FootballLeague and other nonprofit professional sports bodies, while anotherDemocratic lawmaker announced plans to file a measure specifically targeting the NFL, ABC News and Politico report.

Amazing Raise returns tomorrow, sets $2 million goal - RVANews

Amazing Raise returns tomorrow, sets $2 million goal - RVANews

The 4th annual Amazing Raise, the 36-hour online fundraiser supporting local nonprofits, begins tomorrow at 6:00 AM. The Community Foundation,
organizers of the annual fundraiser, hopes to raise $2 million for the
619 local nonprofits participating in this year’s event.


So how does it work?

Study: Rep. Camp’s Tax Plan Could Cut Giving by $34-Billion – Philanthropy Today - Blogs - The Chronicle of Philanthropy

Study: Rep. Camp’s Tax Plan Could Cut Giving by $34-Billion – Philanthropy Today - Blogs - The Chronicle of Philanthropy

A new analysis of House Ways and Means Committee Chairman Dave Camp’s
tax-reform proposal predicts it would reduce U.S. charitable giving by 7
percent to 14 percent, The Hill
reports. That could mean up to $34-billion in lost donations, based on
last year’s total giving of $240-billion, according to the study from
the Tax Policy Center and the Urban Institute’s Center on Nonprofits and
Philanthropy.

No charge to register with Northern Irish charity regulator, says Frances McCandless | Third Sector

No charge to register with Northern Irish charity regulator, says Frances McCandless | Third Sector

The chief executive of the Charity Commission for Northern Ireland moves to quash a rumour that it will make charities pay when they apply to go on the compulsory register

Federal Government Clarifies New OMB Grant Reforms | Common Good Vermont Blog

Federal Government Clarifies New OMB Grant Reforms | Common Good Vermont Blog 



The federal government has taken steps to deliver on its recent promise
that nonprofits will be paid the true costs for performing work on
behalf of governments. In recently published Frequently Asked Questions(FAQs),
the federal Office of Management and Budget (OMB) removes much of the
gray area in the mandate that pass-through entities (typically state and
local governments) using federal funds must pay federally negotiated
rates for indirect cost or, if such a rate doesn’t exist, pay at least a
10 percent rate to eligible nonprofits.

AFP's Response to National Post Article on Policing of Political Activities of Charities - Press - AFP

AFP's Response to National Post Article on Policing of Political Activities of Charities - Press - AFP

Recently, Andrew Coyne penned this column in
the National Post focused on the policing of political activities of
charities. Coyne concluded that the best means of addressing the
situation is to “take away the charitable tax designation—not
selectively, based on their ability to dance on the head of a CRA pin,
but across the board, outright.”

Could The IRS Disallow Ice Bucket Challenge Charitable Contributions?

Could The IRS Disallow Ice Bucket Challenge Charitable Contributions?

OK, rest easy; the IRS isn’t coming after your ALS donation. While the
principle of donative intent is very real, in recent years, the courts
have tied this principle to a “quid pro quo test,” which states that

Push the Senate to Pass the America Gives More Act - Opinion - The Chronicle of Philanthropy- Connecting the nonprofit world with news, jobs, and ideas

 Via the Chroincle Push the Senate to Pass the America Gives More Act - Opinion - The Chronicle of Philanthropy- Connecting the nonprofit world with news, jobs, and ideas: ifteen days. That’s about how much time is left on the legislative calendar before Congress adjourns this year. That’s not much, and it could be all the time nonprofit advocates have left to make sure that an important tax bill designed to encourage charitable giving becomes law.

Risk of Aus Charities Financing Terrorism | Pro Bono Australia

Risk of Aus Charities Financing Terrorism | Pro Bono Australia: The charity regulator has warned that charities may be at risk of having their charitable funds that are sent overseas being diverted or otherwise misused, even if their intentions are in line with their charitable purposes.

The ACNC has called on charities sending money overseas to be vigilant and diligent in dealing with their partner organisations overseas.

How can charities comply with the new lobbying act? | Third Sector

How can charities comply with the new lobbying act? | Third Sector: The Electoral Commission's guidance on the subject has not had a warm reception. Sam Burne James reports

Rick Cohen: In a mid-term election year, charity lands on the agenda | Third Sector

Rick Cohen: In a mid-term election year, charity lands on the agenda | Third Sector: Charitable giving incentives are on the federal government's docket this summer. By mid-September, the US Senate will have to decide whether to follow the Republican-dominated House of Representatives and pass the America Gives More Act. The legislation would extend three expired incentives for donations of food, conservation easements and – perhaps most significantly – donations of money from the retirement accounts of individual taxpayers aged 70 and one half or older.

EU data protection proposals would kill fundraisers’ mailing lists, says report

EU data protection proposals would kill fundraisers’ mailing lists, says report: Proposed EU data protection rules could destroy mailing lists relied on by charity fundraisers, and would present “the biggest challenge in fundraising for a generation”, according to a report published this week by marketing agency Medialab.

The EU has announced plans for a comprehensive reform of data protection rules which will require individuals to give explicit consent before a company or charity can process their personal data. The rules could come into force as early as 2017.

thebahamasweekly.com - Impact of VAT on Charities Clarified by Bahamas Ministry of Finance

thebahamasweekly.com - Impact of VAT on Charities Clarified by Bahamas Ministry of Finance: Representatives of the VAT team of the Ministry of Finance emphasized that services provided by local charities and non-governmental organizations (NGOs) that directly relate to charitable activities will be VAT exempt and the VAT programme provides for recouping of some taxes paid on goods for the use of such community services.

Taxes: Harmonized Sales Tax (HST) Reporting Options - Press - AFP

Taxes: Harmonized Sales Tax (HST) Reporting Options - Press - AFP

New 1023-EZ Form Released: Streamlines Process for Eligible Small Charities to Apply for IRC Section 501(c)(3) Tax-Exempt Status and Seek Retroactive Reinstatement | Planned Giving Design Center

New 1023-EZ Form Released: Streamlines Process for Eligible Small Charities to Apply for IRC Section 501(c)(3) Tax-Exempt Status and Seek Retroactive Reinstatement | Planned Giving Design Center: On July 1, 2014, the IRS issued Form 1023-EZ (Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code), along with instructions and a detailed Revenue Procedure (Rev. Proc. 2004-40) that sets forth the rules for the use of the form and an Information Release (IR-2004-77). Beginning immediately, certain eligible smaller charities seeking tax exemption under IRC� 501(c)(3) can use the 3-page Form 1023-EZ to see tax exempt tax from the IRS rather than the lengthy and complicated Form 1023, which is a 26-page form that consists of a 12-page “core form” plus eight potentially-applicable schedules and a checklist. The IRS estimates that up to 70% of new charities will be able to use the Form 1023-EZ, and anticipates that the use of Form 1023-EZ for small charities and the existing Form 1023 for larger charities, will enable the IRS to more quickly process all exemption applications. In its news release accompanying the Form 1023-EZ, the IRS indicates that it currently has more than 60,000 exemption applications in its “backlog,” many of which have been pending for nine months or more.

Mikulski Announces Senate Passage of Legislation Protecting Economic Security of Those at High Risk of Terrorist Attack - Top News - InsuranceNewsNet.com

Mikulski Announces Senate Passage of Legislation Protecting Economic Security of Those at High Risk of Terrorist Attack - Top News - InsuranceNewsNet.com: U.S. Senator Barbara A. Mikulski (D-Md.) today announced Senate passage of the Terrorism Risk Insurance Program Reauthorization Act of 2014, legislation she cosponsored to extend the Terrorism Risk Insurance (TRIA) Program protecting the economic security of businesses and organizations at high-risk of terrorist attack.

GUEST COLUMN: Regulatory wake-up call for nonprofits - Buffalo - Business First

GUEST COLUMN: Regulatory wake-up call for nonprofits - Buffalo - Business First: The regulatory alarm clock went off July 1, 2014, for not-for-profit corporations in New York State. That was the deadline for complying with the Non-Profit Revitalization Act of 2013, which strengthens corporate governance requirements and modernizes operating requirements.

Bipartisan House Super-Majority Passes "America Gives More Act" | Council on Foundations

Bipartisan House Super-Majority Passes "America Gives More Act" | Council on Foundations: H.R. 4719 includes several provisions of particular importance to foundations. First, it would make the IRA charitable rollover permanent through a provision adapted from legislation sponsored by Congressman Aaron Schock (R-IL-18). Second, the bill includes a provision, adapted from legislation introduced by Congressman Erik Paulsen (R-MN-3), to simplify the two-tier excise tax on private foundations by replacing it with a single rate of one percent. The Council on Foundations has supported both of these provisions for many years.

Y All the Fuss? | A challenge to the YMCA's tax-exempt status offers lessons for Treasure Valley businesses and nonprofits | News | Boise Weekly

Y All the Fuss? | A challenge to the YMCA's tax-exempt status offers lessons for Treasure Valley businesses and nonprofits | News | Boise Weekly: Normally, Ada County Commission meetings attract a handful of attendees. But at the July 3 meeting, the crowd swelled to around 220. Attendees included people from all walks of life, from the severely disabled and those living with illness or disease, to business professionals and athletic instructors.

The majority was there to show support for the Treasure Valley YMCA. In May, Ada County commissioners voted unanimously to reduce the West Boise YMCA's tax exemption rate from 100 percent to 19 percent. The change came on the heels of Axiom Fitness and Idaho Athletic Club both alleging the West Y's usage had dramatically changed to include more CrossFit and yoga facilities. But after hearing testimony from YMCA Chief Executive Director Jim Everett and beneficiaries of the Y's charitable services, commissioners reversed their earlier decision in a 3-0 vote July 2, reinstating the Y's 100 percent tax-exempt status.

Fundraising Professionals Hail New York Case Settlement, Encourage Donors to Take Wise Giving Steps | Motor E magazine

Press Release



Fundraising Professionals Hail New York Case Settlement, Encourage Donors to Take Wise Giving Steps | Motor E magazine: Arlington, VA (PRWEB) July 16, 2014

The Association of Fundraising Professionals (AFP) applauds the recent investigation by the New York State Attorney’s General Office into the Disabled Veterans National Foundation (DVNF), calling it a victory for ethical charities and fundraisers.

N.Y. State Delays a Board Provision of New Law on Nonprofits – Philanthropy Today - Blogs - The Chronicle of Philanthropy

N.Y. State Delays a Board Provision of New Law on Nonprofits – Philanthropy Today - Blogs - The Chronicle of Philanthropy: New York Gov. Andrew Cuomo signed legislation last week delaying a provision of the state’s sweeping overhaul of charity regulations that would bar employees of a charity from chairing its board of directors, reports the Associated Press.

Legislative sponsors of the bill said they wanted more time to study the impact of the restriction, which was sought by state Attorney General Eric Schneiderman as a means of ensuring board independence. The provision is now set to take effect on Jan. 1, 2016.

7520 Rate for July Stable at 2.2% | Planned Giving Design Center

7520 Rate for July Stable at 2.2% | Planned Giving Design Center: For purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, the applicable federal rate under section 7520 for July 2014 is 2.2%; Stable with last month's rate.

Red Cross Says Hurricane Sandy Fundraising is ‘Trade Secret’ – Philanthropy Today - Blogs - The Chronicle of Philanthropy

Red Cross Says Hurricane Sandy Fundraising is ‘Trade Secret’ – Philanthropy Today - Blogs - The Chronicle of Philanthropy: The Red Cross is fighting a public records request filed by ProPublica to disclose how it raised and spent $300-million in the wake of Hurricane Sandy, the investigative news organization reports.

The Red Cross gave some information about its Sandy-related activities to New York Attorney General Eric Schneiderman, but has resisted publicly releasing details, arguing that they are a “trade secret.”

Registering an international charity or overseas disaster appeal - Charity Commission

Registering an international charity or overseas disaster appeal - Charity Commission: Registering an international charity or overseas disaster appeal
Registering an international charity or overseas disaster appeal

Canada’s Anti-Spam Legislation (CASL) - Press - AFP

Canada’s Anti-Spam Legislation (CASL) - Press - AFP: Canada’s Anti-Spam Legislation (CASL)

On behalf of AFP, Mark Blumberg, a partner at Blumberg Segal LLP and Non-Profit and Charity Law expert, drafted this document to help explain Canada’s Anti-Spam Legislation2 (“CASL”). CASL will be in force on July 1, 2014, with the sections related to the unsolicited installation of computer programs or software coming into force on January 15, 2015. It is a complicated piece of legislation that will apply to commercial electronic messages (“CEM”) that are either sent from, or accessed on, a computer system in Canada, unless an exemption applies.

Finding Our Way Through the Knight – IRS Issues Final Regulations to Guide Us Throug... | Bloomberg BNA

Finding Our Way Through the Knight – IRS Issues Final Regulations to Guide Us Throug... | Bloomberg BNA: Wednesday, June 25, 2014
Finding Our Way Through the Knight – IRS Issues Final Regulations to Guide Us Through Miscellaneous Deductions for Estates and Nongrantor Trusts

Pittsburgh Suburb Tries to Restrict Door-to-Door Solicitors - NPQ - Nonprofit Quarterly

Pittsburgh Suburb Tries to Restrict Door-to-Door Solicitors - NPQ - Nonprofit Quarterly: Don’t knock on doors in Baldwin, Pennsylvania to solicit money for a nonprofit unless you’re carrying your registration. Stephanie Hacke reports for the Tribune-Review that Baldwin has passed an ordinance requiring members of nonprofit, religious, and charitable organizations to register with the Baldwin police before they solicit for anything on a door-to-door basis.

How the Lerner Fiasco Camouflages Important IRS Issues - NPQ - Nonprofit Quarterly

How the Lerner Fiasco Camouflages Important IRS Issues - NPQ - Nonprofit Quarterly: It’s time for nonprofit leaders to demand something more important from Congress than a judgment on Lerner. It’s time for Congress—the House Committee led by Issa and its Senate counterpart, Homeland Security and Governmental Affairs, led by Senator Thomas R. Carper (D-DE)—to examine how the IRS functions vis-�-vis nonprofit organizations and other aspects of critical oversight, how it has apparently functioned for years, what should be on its plate and what shouldn’t be, and how to make the IRS—and for us, its roles in oversight of tax exempt organizations—function better, appropriately, and competently.—Rick Cohen

Nonprofits' Impact on City Larger Than Expected

Nonprofits' Impact on City Larger Than Expected: Survive might not be the correct verbiage, according to a recent survey conducted by the Long Beach Nonprofit Partnership in accordance with the CSULB Office of Economic Research. A more suitable word choice is thrive, as the nonprofits continue to grow and become a more integral part of the economy according to a recent study.

One Small City Will Press Homeless Shelter for Payments in Lieu of Taxes - NPQ - Nonprofit Quarterly

One Small City Will Press Homeless Shelter for Payments in Lieu of Taxes - NPQ - Nonprofit Quarterly: universities and the like. One fifth of Brockton’s property is tax-exempt, according to the city finance director, John Condon; out of $5.4 billion in total property value, about $1.01 billion is tax-exempt.

Mayor Bill Carpenter’s efforts are focused on groups that own $500,000 or more in real property and the plan would have nonprofits contribute 10 percent of what they would be assessed in taxes if they were not exempt the first year, 20 percent the second year, and 30 percent from then on.

Brockton mayor seeks cash from larger nonprofits - South - The Boston Globe

Brockton mayor seeks cash from larger nonprofits - South - The Boston Globe: Sticking to a campaign promise not to raise taxes, Brockton Mayor Bill Carpenter released a $375 million budget last week that omits a 2.5 percent increase allowed under the tax limits of Proposition 2�.

Instead, the new mayor said he is on a quest for new revenue to fill in gaps, and in addition to selling about $700,000 worth of municipally owned properties in recent weeks, he has asked 21 of the city’s major nonprofit organizations to forge voluntary payment-in-lieu-of-taxes agreements with the city.

In negotiating such agreements, Brockton would join a number of other area communities, including Easton and Bridgewater, that receive similar annual payments.

Live From AICPA: IRS Readying Shorter Application Form | The NonProfit TimesThe NonProfit Times

Live From AICPA: IRS Readying Shorter Application Form | The NonProfit TimesThe NonProfit Times: News & Articles > Live From AICPA: IRS Readying Shorter Application Form
Live From AICPA: IRS Readying Shorter Application Form
By Mark Hrywna - June 13, 2014

The Internal Revenue Service (IRS) plans to release a shorter version of its application for tax-exemption (Form 1023 EZ) within the next month and reduce the backlog of the longest applications by the end of the fiscal year.

Legislation signed to help charitable events in IL - KFVS12 News & Weather Cape Girardeau, Carbondale, Poplar Bluff

Legislation signed to help charitable events in IL - KFVS12 News & Weather Cape Girardeau, Carbondale, Poplar Bluff: Governor Pat Quinn signed legislation on Tuesday, June 10 to help organizers of charitable poker runs in Illinois.

The legislation ensures that more of the money raised from these grassroots events will go toward the intended recipient by reducing required fees. Tuesday's action is party of Gov. Quinn's commitment to encourage volunteerism in Illinois.

Government unveils Protection of Charities Bill in the Queen's Speech | Third Sector

Government unveils Protection of Charities Bill in the Queen's Speech | Third Sector: The draft legislation would give the Charity Commission tougher powers to prevent the abuse of charities

The government has announced draft legislation designed to give the Charity Commission tougher powers to prevent the abuse of charities.

The Protection of Charities Bill, announced as part of the Queen’s Speech today, would "create a fairer society by better protecting charities in England and Wales from abuse and equipping the Charity Commission to tackle abuse more effectively and efficiently", according to a statement released by the Cabinet Office.

The Long (and Continuing) Travels of the Charitable IRA Rollover - Press - AFP

The Long (and Continuing) Travels of the Charitable IRA Rollover - Press - AFP: The Long (and Continuing) Travels of the Charitable IRA Rollover

The Charitable IRA Rollover was approved last week by the House Ways and Means Committee as part of a package of tax extenders, and is now headed to the full House for a vote. But the journey for the now expired provision is far from over.

Since being first approved in 2006, the IRA Rollover provision has expired—and been reinstated—several times in a process AFP and other charities have gotten used to. “It’s not been a great way to develop policy,” said Jason Lee, AFP’s general counsel. “Charities have not been able to plan their fundraising with the IRA Rollover effectively, much less market this key charitable giving incentive, when it is constantly expiring and working on the premise that it will be reinstated and made retroactive.”

Tax-free status of Hong Kong’s international schools attacked | South China Morning Post

Tax-free status of Hong Kong’s international schools attacked | South China Morning Post: Tax-free status of Hong Kong’s international schools attacked

Granting of charity status criticised after parent company of international school in Lam Tin is found to be listed on New York Stock Exchange

Editorial: Tax exemption for hospitals due for review | Concord Monitor

Editorial: Tax exemption for hospitals due for review | Concord Monitor: Nonprofit hospitals are considered charities because they provide a community benefit, a good that has never been clearly defined by the IRS. One of those benefits is charity care, serving for free those who can’t pay and reducing fees for the uninsured who aren’t poor but still can’t pay jaw-dropping charges for medical treatment.

But if everyone has insurance, the need for charity care evaporates. If hospitals are getting paid for every service they provide by someone, and thus no longer providing charity care, why should they be considered tax exempt? Many health care economists and municipalities struggling to make ends meet have been asking that question for some time.

A story last week in the New York Times suggests it’s time for New Hampshire lawmakers to consider the question in earnest.

Del. Town Says Charity Events Must Donate 60% of Take – Philanthropy Today - Blogs - The Chronicle of Philanthropy

Del. Town Says Charity Events Must Donate 60% of Take – Philanthropy Today - Blogs - The Chronicle of Philanthropy: The Bethany Beach, Del., council passed a resolution last week requiring that organizations running fundraisers that the seaside resort town’s facilities in the seaside resort town turn over at least 60 percent of gross proceeds to the charity beneficiaries, reports Delmarva newspaper The Daily Times.

Fundraising and Nonprofit Report

Fundraising and Nonprofit Report: Fundraising and Nonprofit Report

The Fundraising & Nonprofit Report is published monthly. We give you up-to-date information about the most pressing legal issues related to fundraising and nonprofit organizations.
May 2014
Federal

Poor positioning tops list of street fundraisers' 'most common misdemeanours' | Third Sector

Poor positioning tops list of street fundraisers' 'most common misdemeanours' | Third Sector:The PFRA publishes the latest compliance and enforcement data on charities that incur penalties for breaking its rules

The most common misdemeanours by street fundraisers in the past year were positioning themselves in the wrong place, not wearing ‘team leader’ badges and not explaining themselves to donors in clear and simple terms, according to data from the Public Fundraising Regulatory Association.

The latest compliance and enforcement data shows how street fundraisers have fared since the PFRA struck an agreement with its members in September 2012 to implement a penalty points system for charities and agencies that break the PFRA’s rules.

Bill planned to protect volunteers from being sued for negligence

Bill planned to protect volunteers from being sued for negligence: Writing a blog on ConservativeHome today, Grayling said too often people who are doing the right thing in society feel constrained by the fear of ending up facing a lawsuit for negligence.

He said his proposed bill, nicknamed 'Sarah', will serve as a signpost from Parliament to courts. “It will set out very simple protections for those people who act in the interests of society, responsibly or heroically.

Lobbying act guidance 'will hinder charities collaborating on political campaigns' | Third Sector

Lobbying act guidance 'will hinder charities collaborating on political campaigns' | Third Sector: Liz Hutchins of Friends of the Earth says the new spending caps and the broader range of activities covered by the legislation will make collaborative work 'all but impossible'

The lobbying act guidance on campaigning in coalitions, published this week by the Electoral Commission, could make it "all but impossible" in many cases for ch

Tax News - Washington News

Tax News - Washington News: The House Ways and Means staff recently shared a projected list of tax extenders for a May 29th hearing. The Ways and Means Committee has been working through the 60 tax extender provisions. Six business-related extenders were permanently passed in a prior hearing. They were then sent on for a vote by the full House of Representatives.

The next six extenders to be considered are expected to be reviewed for markup at the May 29 hearing. These include five charitable bills and one additional business-related bill.

The projected list of tax extenders for the hearing are as follows:

I.R.S. Delays New Rules on Taxation for Activists - NYTimes.com

I.R.S. Delays New Rules on Taxation for Activists - NYTimes.com: The Internal Revenue Service said Thursday that it has delayed and is revamping new rules intended to curb political activity by tax-exempt groups and that were proposed after the agency was accused last year of targeting Tea Party groups.

The I.R.S. said it made the decision after receiving 150,000 comments — both positive and negative — about the proposal, the biggest public response to any proposed rule in its history. The decision postpones public hearings originally expected for this summer.

FRSB calls for new rules on doorstep fundraising and cold calling stickers

FRSB calls for new rules on doorstep fundraising and cold calling stickers: The Fundraising Standards Board has recommended that the Institute of Fundraising issues a policy on whether fundraisers should visit houses displaying ‘no cold calling’ stickers.

The regulator made the recommendation in its latest adjudication, published today, about a complaint filed against Marie Curie Cancer Care and the agency Home Fundraising.

Today's News - Washington News

Today's News - Washington News: Senate Majority Leader Harry Reid (D-NV) is expected to offer the Expire Act (S. 2260) for a vote the week of May 12th. The tax extenders bill passed unanimously in the Senate Finance Committee and is expected to receive a vote of approval by the full Senate.

House Ways and Means Chairman Dave Camp (R-MI) has chosen a distinctly different path. Each of the six tax extenders passed by the House Committee has been a separate bill. The first tax extender was a simplified version of the research credit and it would be extended permanently. The bill passed in the full House on May 9th by a 274-131 vote.

Corporate gift aid would be worth more than �230m to charities

Corporate gift aid would be worth more than �230m to charities: Gift aid on corporate donations would be worth more than �230m a year to charities, a new report by the research consultancy nfpSynergy shows.

The sum is based on figures from the NCVO’s Civil Society Almanac 2014 showing that �933m was given in corporate donations and gifts in kind in 2011/12. If charities had been able to claim gift aid on this, it would have been worth an extra �233m to the sector, making corporate donations worth a total of �1.7bn.

Charity Commission needs powers to refuse registration, says ICAEW

Charity Commission needs powers to refuse registration, says ICAEW: The ICAEW has called for a change in the law to allow the Charity Commission to refuse a charity registration when a similar charity already exists.

The recommendation forms part of ICAEW’s study, on behalf of the Charity Commission, into charities’ use of strategy. Some 26 charities of varying income sizes were interviewed.

Fla. Passes Bill to Limit Solicitations by Nonprofits and Telemarketers – Philanthropy Today - Blogs - The Chronicle of Philanthropy

Fla. Passes Bill to Limit Solicitations by Nonprofits and Telemarketers – Philanthropy Today - Blogs - The Chronicle of Philanthropy: Fla. Passes Bill to Limit Solicitations by Nonprofits and Telemarketers

A year after the illegal-gambling scandal involving the lieutenant governor and a purported veterans charity, the Florida legislature has passed a bill to expand oversight of charities and telemarketers soliciting donations in the state, reports The Wall Street Journal.

Michigan Senate OKs legislation to kill stricter charity gaming rules | Detroit Free Press | freep.com

Michigan Senate OKs legislation to kill stricter charity gaming rules | Detroit Free Press | freep.com: LANSING — The Michigan Gaming Control Board intends to put new rules in place in the next week or two that will have a distinct impact on charity gaming by tightening rules for the charities putting on the events.

But the state Senate hopes to short-circuit those rules with a bill that will let the charities continue to operate as they have for the last decade. They passed a bill unanimously Thursday, basically killing many of the Gaming Control Board’s proposed rules, moving the bill to the House of Representatives for consideration.

FRSB calls for new rules on asking elderly and vulnerable for donations

FRSB calls for new rules on asking elderly and vulnerable for donations: The Fundraising Standards Board has recommended the Institute of Fundraising develops additional guidance for fundraisers asking elderly and vulnerable people for donations.

It made the recommendation following a complaint against the People’s Dispensary for Sick Animals, which provides free vet care, by the family of an elderly woman with schizophrenia, who has since died.

IRA Rollover Provision Included in Senate’s EXPIRE Act - Press - AFP

IRA Rollover Provision Included in Senate’s EXPIRE Act - Press - AFP: ome
IRA Rollover Provision Included in Senate’s EXPIRE Act

The IRA Charitable Rollover provision, which allows donors age 70� and older to exclude from their taxable income any IRA funds up to $100,000 that have been withdrawn and transferred to a charity when filing a tax return, is one step closer to being reinstated back into law.

Read AFP's Written Comments House Committee on Ways and Means Hearing on the Benefits of Permanent Tax Policy for America’s Job Creators (April 21, 2014)

State Charity Regulators Offer Tips on Internet and Social Media Fundraising | Social Enterprise and Nonprofit Law Blog

State Charity Regulators Offer Tips on Internet and Social Media Fundraising | Social Enterprise and Nonprofit Law Blog: The National Association of State Charity Officials (NASCO) recently posted tips on internet and social media fundraising to help charities and fundraising platforms understand their rights and obligations, and to help donors make informed giving decisions. The tips highlight four key concerns that state charity regulators have regarding the use of the internet, email, social media, and mobile phones in charitable fundraising: (1) fraudulent and deceptive solicitations, (2) charities’ control over the use of their names on fundraising platforms, (3) transparency in fundraising platform policies, and (4) compliance with fundraising regulatory requirements.

Controversial CFC Regs Approved by OPM; Both Parties Protest - NPQ - Nonprofit Quarterly

Controversial CFC Regs Approved by OPM; Both Parties Protest - NPQ - Nonprofit Quarterly: After the reports on this year’s campaign, with donations plummeting a record 19 percent, it was only a matter of time before Congress got involved to question exactly what might be going on with the Office of Personnel Management’s oversight of the Combined Federal Campaign (CFC) and with OPM’s proposed regulations to make things better.

Last week, in a very rare demonstration of bipartisan action, especially one involving Darrell Issa (R-CA) and Elijah Cummings (D-MD), the two—along with Blake Farenthold (R-TX), Stephen Lynch (D-MA), and David Reichert (R-WA)—wrote to the Office of Management and Budget, which now has to approve the OPM rules, suggesting that parts of OPM’s proposed regulations could actually make the CFC worse. It might be hard to imagine that the CFC might get worse, or to believe that Issa and Cummings, last seen in a very public

United Way May Urge Congress to Reverse Federal Charity-Drive Rules - News - The Chronicle of Philanthropy- Connecting the nonprofit world with news, jobs, and ideas

United Way May Urge Congress to Reverse Federal Charity-Drive Rules - News - The Chronicle of Philanthropy- Connecting the nonprofit world with news, jobs, and ideas: United Way Worldwide may ask Congress to overturn new rules announced this month to modernize the government’s annual charity drive, saying the changes will hasten the continuing decline in donations from federal workers.

New IRS Commisioner Grapples With Tumult And Tax Code | WSIU

New IRS Commisioner Grapples With Tumult And Tax Code | WSIU: UDIE CORNISH, HOST:

From NPR News, this is ALL THINGS CONSIDERED. I'm Audie Cornish.

The last year has been rough for the IRS. Here are some numbers that helped tell the story. Three high-profile resignations of IRS officials, six ongoing investigations into the agency, and 150,000 public comments on a proposed IRS rule. That's a record. And all this goes back to a particular section of the tax code.

IRS to Rewrite Proposed Rule on Politicking by Nonprofits – Philanthropy Today - Blogs - The Chronicle of Philanthropy

IRS to Rewrite Proposed Rule on Politicking by Nonprofits – Philanthropy Today - Blogs - The Chronicle of Philanthropy: Internal Revenue Service Commissioner John Koskinen tells USA Today that the agency is prepared to revise controversial new regulations on permissible political activity by nonprofit groups.

“In all likelihood we will re-propose a redefined rule and ask for more public comment,” Mr. Koskinen said Monday in a video interview with the newspaper. He said the changes will take into account fierce criticism of the proposed regulations from activists and organizations on both left and right.

Report Questions Tax Breaks for Nonprofit Hospitals With Big Revenues – Philanthropy Today - Blogs - The Chronicle of Philanthropy

Report Questions Tax Breaks for Nonprofit Hospitals With Big Revenues – Philanthropy Today - Blogs - The Chronicle of Philanthropy: Report Questions Tax Breaks for Nonprofit Hospitals With Big Revenues

The finances and spending of large nonprofit hospitals that receive tax breaks while earning hundreds of millions of dollars in revenues and paying seven-figure executive salaries are examined in a special report by investigative journalism site 100Reporters.

Bill inspired by Augusta restaurant headed to governor’s desk | The Morning Sentinel, Waterville, ME

Bill inspired by Augusta restaurant headed to governor’s desk | The Morning Sentinel, Waterville, ME: Rep. Lori Fowle, D-Vassalboro, sponsored a bill to modify the state’s Charitable Solicitations Act after the Red Barn got into trouble with the state Office of the Attorney General for its fundraising activities. The restaurant on the city’s east side got a letter from the state in November telling it to stop holding fundraisers because it was not licensed by the state’s Office of Professional and Occupational Regulation.

Solicitation for Charity: Eliminate 'Financial Predators' | TheLedger.com

Editorial

Solicitation for Charity: Eliminate 'Financial Predators' | TheLedger.com: ome groups have minimal administrative costs, and channel all or most of the donations to the intended recipients. Others spend most — or even all — of the money on salaries and solicitation costs.

The trouble is, because of Florida’s lax laws on charitable solicitations, donors in many cases have no way of knowing which charities are legitimate and which are not.

Agricultural Commissioner Adam Putnam, R-Bartow, wants to change that. And Florida’s lucrative direct-solicitation industry wants to the stop him or at least weaken his plan.

Massive Rewrite Of Charity Law Nearing Passage | WGCU News

Massive Rewrite Of Charity Law Nearing Passage | WGCU News: A bill to bring more transparency to charities operating in Florida is close to passing the Legislature. It follows a Tampa Bay Times investigation into the country’s worst charities. The report looked at the ones that spend a lot of money on solicitors.

Tia Mitchell in the Herald/Times Tallahassee Bureau says the legislation is a massive rewrite of the state’s rules governing charities.

Charity Commission seeks more information in 2014 annual return

Charity Commission seeks more information in 2014 annual return: Charities will have to provide more information about their activities in their annual return, including information about fundraising, payment to trustees, trading and grantmaking, the Charity Commission has said.

IRS Lets Taxpayers Claim Donations Early for Philippines Typhoon Relief

IRS Lets Taxpayers Claim Donations Early for Philippines Typhoon Relief: Taxpayers who make cash contributions on or before April 14, 2014, for Philippines typhoon relief can get an immediate tax benefit by choosing to claim them on their 2013 returns, according to the Internal Revenue Service.

Under special legislation enacted last week, taxpayers can choose to treat cash contributions made on or after March 26, 2014, and be

Pick.Click.Give donations continue annual growth - Fairbanks Daily News-Miner: Local News

Pick.Click.Give donations continue annual growth - Fairbanks Daily News-Miner: Local News: Pick.Click.Give is a statewide campaign that aims to make it easier for Alaska residents to donate to their favorite Alaska nonprofit organizations by giving the money directly from their PFD. Though the filing period has ended, people can still return to their applications online and add a donation through Pick.Click.Give. through Aug. 31.

Compliance Tips for Type III Supporting Organizations | Planned Giving Design Center

Compliance Tips for Type III Supporting Organizations | Planned Giving Design Center: The so-called “Type III supporting organization” (“SO”),[1] which first came into existence as a result of the enactment of Section 509(a)(3) under the Tax Reform Act of 1969,[2] is one of the most complex and difficult to understand forms of Section 501(c)(3) tax-exempt organizations. Although it may often bear a striking resemblance to a private foundation, particularly in the case of a charitable trust whose sole purpose it to make payments to one or more publicly supported organizations,[3] a Type III SO is classified as a public charity and is therefore not subject to the strict and burdensome tax regime, chock-full of potential excise tax penalties, applicable to private foundations.[4] Over the years, both Congress and the IRS have struggled with the treatment of Type III SOs, particularly in light of their perceived abuses, from considering eliminating them altogether t

Obama OKs tax-deductible Haiyan aid

Obama OKs tax-deductible Haiyan aid: e Philippines thanked the United States on Wednesday, March 26, after US President Barack Obama legalized tax-deductible donations for Super Typhoon Yolanda (Haiyan) survivors.

Through the Philippines Charitable Giving Assistance Act, American taxpayers can “continue making tax-deductible donations to typhoon victims in the Philippines until April 15,” the Philippine Embassy in the United States said in a statement.

Hawaii First State to Propose Civic Crowdfunding Legislation | Idea Lab | PBS

Hawaii First State to Propose Civic Crowdfunding Legislation | Idea Lab | PBS: Hawaii has become the first state to propose a bill supporting civic crowdfunding, as it seeks to raise funds for the maintenance and repair of local schools.

HB2631 outlines a pilot program in which two maintenance projects at Hawaii schools are selected for public crowdfunding campaigns.

Archbishop of NY Lobbies for Tax Credits for School Donations and Scholarships - NPQ - Nonprofit Quarterly

Archbishop of NY Lobbies for Tax Credits for School Donations and Scholarships - NPQ - Nonprofit Quarterly: A leader of the original nonprofit—the Catholic Church—is advocating for change in New York.

The New York Times reports that a proposed state tax credit for donations to schools and scholarship programs is gaining traction in the state capital, and “turning the archbishop of New York, Cardinal Timothy M. Dolan, into something of a lobbyist.”

The proposed “education investment tax credit” would create a new state tax credit for those who donate money to public schools or to scholarships for poor and middle-class students attending private schools, including religious ones. It is a much larger credit than the deduction that now exists for such contributions.

Study: Peer-To-Peer Fundraising Events Are Growing | The NonProfit Times

Study: Peer-To-Peer Fundraising Events Are Growing | The NonProfit Times: News & Articles > Study: Peer-To-Peer Fundraising Events Are Growing
Study: Peer-To-Peer Fundraising Events Are Growing
By The NonProfit Times - March 18, 2014

Peer-to-peer fundraising has for all intents and purposes turned supporters into organizations’ development departments. A subset of P2P, independent fundraising events (IFEs) are almost wholly supporter-run with little or no staff involvement.

A new study from Austin, Texas-based Charity Dynamics showed that 42 percent of respondents have an IFE program, with another 25 percent looking to add one. Of those with a current program, 63 percent predict their programs will grow by at least 10 percent in 2014.

Australian Charity Regulator Consigned to Bonfire; Charities Protest - NPQ - Nonprofit Quarterly

Australian Charity Regulator Consigned to Bonfire; Charities Protest - NPQ - Nonprofit Quarterly

Draft Tax Reform Act of 2014 Proposes Profound Impact on Tax-Exempt Organizations - NPQ - Nonprofit Quarterly

Draft Tax Reform Act of 2014 Proposes Profound Impact on Tax-Exempt Organizations - NPQ - Nonprofit Quarterly: On February 26, 2014, Ways and Means Committee Chairman Dave Camp (R-MI) released draft legislation for the Tax Reform Act of 2014. Over the past three years, Congress has held more than 30 hearings in the process of developing this proposal. Also, Chairman Camp and Ranking Member Sander Levin (D-MI) formed 11 separate bipartisan Tax Reform Working Groups to focus on specific issues that included tax-exempt organizations and charitable giving.

While the Draft’s many provisions will be debated throughout the year ahead, and it’s doubtful that it will even be voted on in 2014, it’s crucial that tax-exempt organizations and charities stay on top of the process and understand the possible ramifications of the bill’s many provisions.

Caring Company Program | Imagine Canada

Caring Company Program | Imagine Canada: The First-time Donor's Super Credit

The First-time Donor's Super Credit (FDSC) was announced by the federal government in Budget 2013. It adds 25 percentage points to the federal charitable tax credit for eligible donors.

It provides a new, time-limited and very powerful tax incentive for employees to donate to their favourite charity, through corporate engagement programs.

Public sector could save �16bn by working with local charities, says new research

Public sector could save �16bn by working with local charities, says new research: Locality, an umbrella body for community organisations, claims that English local authorities could save �16bn per year, and improve services, by commissioning services on a “local-by-default basis”.

The report, Saving money by doing the right thing: why ‘local by default' must replace ‘diseconomies of scale’, which was carried out in partnership with Professor John Seddon of Vanguard, argues that the current model of public service contracting is inefficient and that local authorities need to “abandon unhelpful beliefs about ‘economies of scale’ and standardisation”.

New Canadian Budget Supports Online Charity Registration, Modernization of Lotteries - Press - AFP

New Canadian Budget Supports Online Charity Registration, Modernization of Lotteries - Press - AFP: Budget 2014, introduced yesterday, includes a number of measures impacting Canada’s charities. It is worth noting that despite rhetoric to the contrary prior to the budget’s release, there were no specific measures targeting the political activities of Canadian charities. There is, however, a provision creating a new revocation offence for accepting donations from state supporters of terrorism.

AFP was pleased to see budget provisions that encourage electronic filing and provide funds to bolster the Canada Revenue Agency’s (CRA) Charities Directorate website. As a member of the CRA Technical Issues Working Group, AFP recently discussed potential areas of improvement on the directorate’s website with the CRA and sector colleagues during a recent working group meeting.

The AFP Blog: Significant Legislation, Even in an Election Year

The AFP Blog: Significant Legislation, Even in an Election Year: Significant Legislation, Even in an Election Year
There’s been a lot of activity on the Hill over the past two weeks, here in DC. We’ve seen the introduction of two major public policy initiatives: a tax reform plan released by Rep. Dave Camp (R-Mich.), the chair of the Ways and Means Committee; and the Obama Administration’s 2015 budget.

Both proposals have significant implications for the fundraising profession.

Commission bids for extra funds to register 30,000 church charities

Commission bids for extra funds to register 30,000 church charities: the Charity Commission is expected to bid for several million pounds from government to register an extra 30,000 church charities over the next few years.

Church charities from several denominations, including the Church of England, are excepted from the normal requirement to register with the Commission if their income is over �5,000.

Charities, Fundraisers Call New Tax Plan a “Mixed Bag”—Appreciate Simplification, Concerned About Impact on Giving - Press - AFP

Charities, Fundraisers Call New Tax Plan a “Mixed Bag”—Appreciate Simplification, Concerned About Impact on Giving - Press - AFP: Charities, Fundraisers Call New Tax Plan a “Mixed Bag”—Appreciate Simplification, Concerned About Impact on Giving

(Feb. 28, 2014) The Association of Fundraising Professionals (AFP) today expressed its appreciation to Rep. Dave Camp (R-Mich.) for recognizing the unique value of the charitable deduction in his new plan that seeks to simplify the tax code. However, AFP remains deeply concerned about provisions in his proposal that would decrease giving.

Obama 2015 Budget Would Cap Charitable Deduction at 28% for Top Income Earners - Government - The Chronicle of Philanthropy- Connecting the nonprofit world with news, jobs, and ideas

Obama 2015 Budget Would Cap Charitable Deduction at 28% for Top Income Earners - Government - The Chronicle of Philanthropy- Connecting the nonprofit world with news, jobs, and ideas: Nonprofits criticized a plan offered by President Obama Tuesday that would limit the value of all tax deductions, including the charitab

Democrats call for cap on political activities of ‘social welfare’ groups

Democrats call for cap on political activities of ‘social welfare’ groups: A dozen Democratic senators on Thursday proposed a new limit on how much political activity is allowed for the nonprofit advocacy groups that have become increasingly powerful in recent elections, asking to cap the amount at 5 to 15 percent of the organizations’ efforts.

House Tax Plan Would Penalize Nonprofits That Pay High Salaries - Tax Watch - The Chronicle of Philanthropy- Connecting the nonprofit world with news, jobs, and ideas

House Tax Plan Would Penalize Nonprofits That Pay High Salaries - Tax Watch - The Chronicle of Philanthropy- Connecting the nonprofit world with news, jobs, and ideas: The plan, announced Wednesday by the head of the House Ways and Means Committee, would levy a 25-percent surtax on nonprofits that paid $1-million or more to employees. Large private-college endowments would face an ex

CRA “Non-Profit Organization Risk Identification Project Report” released

CRA “Non-Profit Organization Risk Identification Project Report” released

The CRA has just released its Non-Profit Organization Risk
Identification Project Report.  The relatively short report makes for
interesting reading.  It deals with the 80,000 or so non-profits that
are not registered charities.  This will have an impact on groups
involved with amateur athletics, business associations, social clubs
etc.  The report discusses the requirements for these type of entities
and how there is some minor and also serious non-compliance with those
current requirements.  The 2014 Federal Budget had promised a review of
these type of non-profits and the release of this report is one piece of
that discussion.

House Tax Plan Would Limit Charitable Deduction - Tax Watch - The Chronicle of Philanthropy- Connecting the nonprofit world with news, jobs, and ideas

House Tax Plan Would Limit Charitable Deduction - Tax Watch - The Chronicle of Philanthropy- Connecting the nonprofit world with news, jobs, and ideas: Nonprofit advocates slammed a plan offered Wednesday by the chief tax architect of the House that would sharply limit charity tax breaks for people at all income levels.

Extend the Charitable Deduction to Every American - Opinion - The Chronicle of Philanthropy- Connecting the nonprofit world with news, jobs, and ideas

Extend the Charitable Deduction to Every American - Opinion - The Chronicle of Philanthropy- Connecting the nonprofit world with news, jobs, and ideas: Extend the Charitable Deduction to Every American

By Thomas Peters

Much of organized philanthropy accepts the idea that the federal tax code’s charitable deduction is both a valuable motivator and an appropriate acknowledgment of charitable giving in America. Not surprisingly, whenever the idea is floated to change or abolish this current IRS provision, many philanthropic leaders quickly engage to block such a move.

California to Crack Down on Anonymous Nonprofit Political Donations - NPQ - Nonprofit Quarterly

California to Crack Down on Anonymous Nonprofit Political Donations - NPQ - Nonprofit Quarterly: bill requiring greater transparency from electioneering nonprofits has passed the California Senate and could be on its way to Gov. Jerry Brown for signature, reports the Sacramento Bee.

The bill is a result of the fact that out-of-state nonprofit groups spent $11 million on the 2012 election cycle, which eventually earned them a $1 million California Fair Political Practices Commission fine. Legislators have reacted by trying to tighten the campaign spending rules since then.

New Canadian Budget Supports Online Charity Registration, Modernization of Lotteries - Press - AFP

New Canadian Budget Supports Online Charity Registration, Modernization of Lotteries - Press - AFP: New Canadian Budget Supports Online Charity Registration, Modernization of Lotteries

Budget 2014, introduced yesterday, includes a number of measures impacting Canada’s charities. It is worth noting that despite rhetoric to the contrary prior to the budget’s release, there were no specific measures targeting the political activities of Canadian charities. There is, however, a provision creating a new revocation offence for accepting donations from state supporters of terrorism.

Calif. House Backs Disclosure Bill on Nonprofit Politicking – Philanthropy Today - Blogs - The Chronicle of Philanthropy

Calif. House Backs Disclosure Bill on Nonprofit Politicking – Philanthropy Today - Blogs - The Chronicle of Philanthropy: California’s Assembly approved legislation Thursday that would require greater donor disclosure by politically active nonprofit groups, The Sacramento Bee reports.

Email Message

Email Message: Protect the Voice of the Nonprofit Sector: Submit Comments on the Proposed IRS 501(c)(4) Regulations

Deadline: Wednesday, February 26


Dear Colleague,

As you may know, the IRS issued proposed regulations that put forth guidance for tax-exempt organizations on political activity and opened a public comment period that closes on February 27, 2014.

Kansas YMCAs Decry State Bill to Impose Property Taxes – Philanthropy Today - Blogs - The Chronicle of Philanthropy

Kansas YMCAs Decry State Bill to Impose Property Taxes – Philanthropy Today - Blogs - The Chronicle of Philanthropy: The heads of YMCA organizations in Kansas testified at a state House hearing Tuesday that legislation to withdraw their exemption from property taxes would significantly curtail their services or potentially shut them down, the Topeka Capital-Journal writes.

GOP Senators Push Bill to Delay New IRS Rule on 501(c)(4)s – Philanthropy Today - Blogs - The Chronicle of Philanthropy

GOP Senators Push Bill to Delay New IRS Rule on 501(c)(4)s – Philanthropy Today - Blogs - The Chronicle of Philanthropy: enate Minority Leader Mitch McConnell has signed on to legislation introduced by Republican colleagues to push back implementation of Internal Revenue Service restrictions on political activity by “social welfare” nonprofits, reports Politico.

Were New Proposed IRS Nonprofit Regulations Prepared in Secret? - NPQ - Nonprofit Quarterly

Were New Proposed IRS Nonprofit Regulations Prepared in Secret? - NPQ - Nonprofit Quarterly: U.S. House Ways and Means Chair Dave Camp (R-MI) sent an official letter to IRS Commissioner John Koskinen requesting copies of all documents pertaining to the proposed changes in regulations affecting 501(c)(4) social welfare organizations. In the letter, the IRS Commissioner has until February 13 to reply to the request and provide the documents.

Nevada Now Regulating Nonprofits - NPQ - Nonprofit Quarterly

Nevada Now Regulating Nonprofits - NPQ - Nonprofit Quarterly: As of January 1st, Nevada now requires nonprofits to register with the secretary of state before soliciting tax-deductible charitable contributions within the state. Previously, Nevada had no charitable solicitation registration laws. Under the new law, a registering nonprofit must file its paperwork with the secretary of state to be listed on a registry at the time it files its articles of incorporation or annual list of officers and directo

Florida Tightening Charity Rules | The NonProfit Times

Florida Tightening Charity Rules | The NonProfit Times: Lawmakers in Florida have proposed an overhaul of the state’s charity regulations. Senate bill 638 (S.B. 638) suggests stricter hiring requirements for nonprofits and their solicitors, financial statement submissions, increased penalties for fraud and a database of Florida charities. The House of Representatives version is H.B. 629.

Obama's Misguided SOTU Call To Philanthropy: A Smothering Embrace - Forbes

Obama's Misguided SOTU Call To Philanthropy: A Smothering Embrace - Forbes: Those concerned about the vitality and independence of America’s private philanthropy can take some solace from what President Obama did not say in his State of the Union address Wednesday night. He did not, for instance, as he did in regard to aspects of the corporate tax, call the charitable tax deduction a tax loophole that needed to be closed, because the wealthy are the ones who most often claim it. That sort of tax “reform” would likely

President’s Speech Urges Foundations to Support Young Children and Black Men - Government - The Chronicle of Philanthropy- Connecting the nonprofit world with news, jobs, and ideas

President’s Speech Urges Foundations to Support Young Children and Black Men - Government - The Chronicle of Philanthropy- Connecting the nonprofit world with news, jobs, and ideas: President Obama’s unusual pitch in his State of the Union address seeking to get foundations more involved in supporting education for young children and increased economic opportunities for young black men is drawing praise from the nonprofit world.

Doing Business with the Government: Administrative Challenges Faced by Nonprofits - NPQ - Nonprofit Quarterly

Doing Business with the Government: Administrative Challenges Faced by Nonprofits - NPQ - Nonprofit Quarterly: Nonprofit organizations face a variety of challenges that begin with fundraising and can in�clude a range of issues, including meeting growing demands for services to complying with requirements set forth by their backers. For nonprofit recipients of federal funds through grants or contracts, government agencies require highly specific reporting and accountability structures to avoid fraud, waste, and abuse. Adhering to these government requirements can generate significant challenges and increased administrative burdens. What do some of these challenges look like, and what can you do to help mitigate them?

IRS Issues Rules for Safe Harbor for Historic Tax Credit - The Blog for Preservation Leadership Forum

IRS Issues Rules for Safe Harbor for Historic Tax Credit - The Blog for Preservation Leadership Forum: On December 30, 2013, the Internal Revenue Service (IRS) issued much anticipated guidance (Revenue Procedure 2014-12) outlining safe harbor provisions for the allocation of historic tax credits (HTC) in business partnerships. The guidance is intended to provide these partnerships with increased predictability in acceptable tax credit allocations following the decision in the Historic Board Hall, LLC v. Commissioner, 694 F.3d 425 (3d Cir. 2012).

Mich. Governor Mulls Matching Foundations’ Detroit Fund – Philanthropy Today - Blogs - The Chronicle of Philanthropy

Mich. Governor Mulls Matching Foundations’ Detroit Fund – Philanthropy Today - Blogs - The Chronicle of Philanthropy: Michigan Gov. Rick Snyder is in early talks with legislators on a proposal to use $350-million in state money to protect the Detroit Institute of Arts prized collection and help fund city pensions, roughly matching a group of private foundations’ commitment, according to the Detroit Free Press.

Charitable Deduction Probably Safe for 2014, Say Experts - Tax Watch - The Chronicle of Philanthropy- Connecting the nonprofit world with news, jobs, and ideas

Charitable Deduction Probably Safe for 2014, Say Experts - Tax Watch - The Chronicle of Philanthropy- Connecting the nonprofit world with news, jobs, and ideas: Nonprofit experts are confident the charitable tax deduction will emerge unscathed from the current session of Congress, but they are less certain how lawmakers will deal with several tax breaks for charities that expired at the end of 2013.

'Complete rewrite of Florida's charity laws' proposed by Agriculture Commissioner Adam Putnam | Naked Politics

'Complete rewrite of Florida's charity laws' proposed by Agriculture Commissioner Adam Putnam | Naked Politics: Agriculture Commissioner Adam Putnam on Wednesday will propose "a complete rewrite of Florida's charity laws," aiming to increase state oversight and transparency in direct response to investigative reports published last year in the Tampa Bay Times.

Guest Columnist: State revises some key rules for nonprofits | recordonline.com

Guest Columnist: State revises some key rules for nonprofits | recordonline.com: Last summer, New York's Legislature passed the first major revision of the Not-for-Profit Corporation Law since it went into effect in 1970.

Gov. Andrew Cuomo signed the bill into law Dec. 18, and the law will take effect July 1.

Minnesota to step up evaluations of charter school overseers | INFORUM | Fargo, ND

Minnesota to step up evaluations of charter school overseers | INFORUM | Fargo, ND: Minnesota is preparing to step up oversight of the nonprofits, school districts and colleges that monitor the state’s charter schools.

State Registration Requirements For Nonprofit Fundraising - Corporate/Commercial Law - United States

State Registration Requirements For Nonprofit Fundraising - Corporate/Commercial Law - United States: The following discussion is provided for informational purposes only and is not intended to serve as legal advice. For advice on how state fundraising registration requirements apply to your organization, consult your attorney.

Question: Fundraising in all 50 states via (1) the Internet and (2) mailed solicitations. What do we need to know? Do we need solicitation permits in each state? What are the current laws regarding this type of fundraising?

USD students ask legislature to 'Stand up for Rosie' | UTSanDiego.com

USD students ask legislature to 'Stand up for Rosie' | UTSanDiego.com: Every year, students in the university’s Nonprofit Leadership and Management program pick advocacy causes to pursue in the capital. This year, driven by several media projects that shed a light on a lack of regulation and accountability in the industry, assisted living rose to the top of the list.

Nonprofits brace for financial squeeze from municipalities

Nonprofits brace for financial squeeze from municipalities: he financial squeeze being felt by nonprofits on the eastern seaboard is being closely monitored by nonprofit executives in Michigan.

That’s because if a tax reform movement taking hold on the East Coast eventually moves to Michigan, it could put the state’s nonprofits in a precarious position, said Donna Murray-Brown, president and CEO of the Michigan Nonprofit Association.