Nonprofit Organization

This morning, the Supreme Court of the United States heard oral arguments in Trinity Lutheran Church of Columbia, Inc. v. Comer. The Court is considering whether excluding churches from an otherwise neutral and secular aid program administered by a state agency violates the Free Exercise and Equal Protection Clauses of the U.S. Constitution.

Continue Reading A Level Playing Field for Religious Colleges and Universities? The Potential Impact of the Supreme Court’s Trinity Lutheran Decision

Election Day American with USA flag

During election season, colleges and universities with tax-exempt status as 501(c)(3) organizations often struggle with determining compliance with the federal tax law. While the Internal Revenue Service (IRS) has not recently released regulations or fact sheets in anticipation of the upcoming election, this is still a good time to reassess your school’s policies and practices regarding election activity at the federal, state, and even local levels. Continue Reading It’s Election Season: Don’t Let Your 501(c)(3) Status Hang like a Chad