Articles

“ESG” refers to the three broad pillars of Environmental, Social, and Governance which have become increasingly important in assessing certain for-profit businesses, especially publicly traded ones. With ever-intensifying demands from regulators,… Read More

The Federal Trade Commission’s (FTC) new proposed rule that would prohibit many employers nationwide—including trade and professional associations but not including charities and other nonprofits—from entering into any non-compete agreements wi… Read More

As generative artificial intelligence (AI), such as ChatGPT, continues to evolve and become more commonplace, many trade and professional associations are turning to AI technology to enhance their operations and decision-making processes and benefit… Read More

Cause marketing – marketing programs by for-profit brands based around a social or charitable cause – has the potential to create win-win situations for nonprofits and for-profit companies alike. Cause marketing can be a great way for nonprofits… Read More

Nonprofit organizations that qualify for federal income tax exemption under Section 501(c)(3) of the Internal Revenue Code (the “Code”) – except for private foundations – are permitted to lobby within certain limits. This document summarizes… Read More

#article-date{display:none;} April 4, 2022 International Coaching Federation 1. Create a presence and reputation in an industry and then continuously build on it. Deliver speaking presentations, write and publish articles, post content on social medi… Read More

How 501(q) Relates to Existing IRS Requirements for 501(c)(3) Organizations In addition to meeting all current legal requirements contained in Section 501(c)(3), a credit counseling agency desiring tax-exempt status under Section 501(c)(3) also must… Read More

In a 2004 ruling, the IRS determined that a Section 501(c)(3) membership association’s certification program generates taxable unrelated business income (“UBI”) to the association. The ruling – a Private Letter Ruling (PLR 200439043, June 28,… Read More