IRS Says Agreement With For-Profit Won’t Jeopardize Nonprofit Group’s Exempt...
On October 3, 2014, the Internal Revenue Service (IRS) issued a Private Letter Ruling (PLR 201440023) that opens the path for charities to monetize their intellectual property through commercial...
View ArticleThe IRS 1023-EZ Application for Tax Exemption – What We’ve Learned So Far
Earlier this year, the IRS did something radical. They admitted that most applications for tax-exempt status receive little or no scrutiny and hadn’t for some time. They also admitted that that the...
View ArticlePrivacy Audits: A Practical Approach to Privacy
In her novel, Everybody’s Autobiography, Gertrude Stein famously lamented “there, there is no there there.” Stein was referring to the house in Oakland, California in which she had grown up and no...
View ArticleThe Good Wife and New York’s Religious Corporation Law- Hiring and Firing the...
On an episode of the hit TV series The Good Wife, the novice pastor of a prominent Chicago church makes a controversial decision to endorse a certain political candidate. Just as the satisfied...
View ArticleTips for Whistleblower Policy Compliance in New York
The New York State Attorney General’s Charities Bureau recently issued a Guidance Document to assist nonprofits in complying with the new whistleblower policy requirements in the Nonprofit...
View ArticleClik here to view.
Getting to Know My Fellow B Corps
This past fall, I attended the “Champions Retreat” hosted by B Lab, a non-profit that promotes using business as a force for good. B Lab offers a rigorous certification process that provide...
View ArticleGood News for New York Religious Communities – A Legal Home for Hindus, Sikhs...
The New York Religious Corporations law has seen two recent significant changes– one through an amendment to the law signed by Governor Cuomo in November 2015 and one by the Attorney General guidance...
View ArticleNew York Court Upholds Governor Cuomo’s Arbitrary Restrictions on Executive...
In January 2012, Governor Cuomo issued Executive Order #38 (“EO #38”) (9 NYCRR 8.38) which limited compensation and administrative expenses at state-funded non-profit organizations. Undoubtedly, this...
View ArticleMoving Out Of New York
With the New Year comes new beginnings. I’ve noticed one such new beginning recurring regularly in the New York nonprofit community. I call it “Moving Out of New York.” It happens elsewhere too of...
View ArticleClik here to view.
Form 990-PF Filers Beware! The Tricky Double Negative of Part VII-B
Paying compensation to directors of tax exempt private foundations can be a delicate matter, especially for relatively modest family foundations. Most foundation managers are aware that such...
View ArticleHelp Ensure Confidentiality of Donor Information – Submit Your Comments to...
Perlman & Perlman understands that the donor information disclosed on Form 990 Schedule B is a valuable, sensitive asset of our charity clients. That is why we’ve vigorously opposed the disturbing...
View ArticleClik here to view.
Feeling “Under the Weather” Today? It’s Time to Review Your Sick Leave...
As you may have heard, the New York City Department of Consumer Affairs has been actively enforcing New York City’s Earned Sick Time Act (“ESTA”) and issuing hefty monetary penalties to covered...
View ArticleClik here to view.
What will the CHARITY Act do for charity?
On April 6, 2016, Senator John Thune (R-SD) introduced the Charities Helping Americans Regularly through the Year Act (CHARITY Act) on behalf of himself and Senator Ron Wyden (D-OR). If passed, the Act...
View ArticleIRS Denies Farmers Market Tax-Exempt Status
The ongoing confusion in locating the line between charitable/tax-exempt vs. non-charitable/taxable business activity for nonprofits was highlighted by the IRS’s October 2015 denial of 501(c)(3)...
View ArticleClik here to view.
The Supreme Court Upholds Race-Conscious Admissions Programs
On June 23, 2016, the U.S. Supreme Court upheld the race-conscious admissions program at the University of Texas at Austin (“UT”). Prior to its decision, the constitutionality of the program remained...
View ArticleDoes your absenteeism policy discriminate against the disabled? If so, it’s...
The NYC Commission of Human Rights (NYCCHR) has been aggressively pursuing claims of disability discrimination on behalf of complainants and recovering monetary penalties and fines from employers who...
View ArticleThe U.S. Department of Labor’s Final Overtime Pay Rule Takes Effect on...
The U.S. Department of Labor (“DOL”) announced its final overtime pay rule under the federal Fair Labor Standards Act (FLSA), which will take effect on December 1, 2016. Here are the key provisions...
View ArticleHow Much $ Can Your Business Save By Training Managers & Employees on...
$3.5 million, to be exact. Last year, a federal court for the District of Puerto Rico vacated a jury’s $3.5 million punitive damages award against an employer in a retaliatory harassment jury trial...
View Article“Show Me the Money!”: Massachusetts Prohibits Employers from Asking Job...
In a March 3, 2015 Dilbert comic strip, the boss tells his subordinates that because of a study showing that tall people earn more than shorter people, the company will not be doing performance reviews...
View Article
