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* * * * * * About Our Firm * Our Story * Culture & Values * Who We Work With * In The News * Attorneys * Seth Perlman * Clifford Perlman * Tracy L. Boak * Karen I. Wu * David G. Samuels * Jon Dartley * Kavita Dolan * Vivienne C. LaBorde * Adam D. Miller * Practice Areas * Cause Marketing * Charitable Giving * Charitable Solicitation & Fundraising * Contracts & Commercial Transactions * Corporate Philanthropy * Employment * Impact Investing * Intellectual Property & Branding * International Philanthropy * Litigation * Nonprofit Real Estate * Nonprofit & Tax-Exempt Organizations * Private Foundations * Socially Responsible Businesses * Technology, Digital Privacy & Security * Fundraising Compliance * Registration & Compliance Services * Do We Need to Register? * Learn our Approach * Charts & Resources * Navigating the Maze Blog * Contact Us * Insights * Starting a Nonprofit * Fundraising Charts & Resources * Social Enterprise and Nonprofit Law Blog * Navigating the Maze Blog * Contact ABOUT OUR FIRM As an experienced advisor to nonprofits and social enterprises, we help our clients optimize their social impact. read more ATTORNEYS We are a team of dedicated attorneys driven by a shared passion: helping to make the world a better place. read more PRACTICE AREAS Our firm addresses legal issues for nonprofits and social enterprises in all phases of the business life cycle. read more FUNDRAISING COMPLIANCE We handle registrations for hundreds of nonprofits, fundraisers, and commercial co-venturers to insure they are in compliance. read more prev next SOCIAL ENTERPRISE AND NONPROFIT LAW BLOG WHAT ARE THE PENALTIES FOR MAKING A LATE FILING OF CCV REGISTRATIONS AND CAMPAIGN REPORTS? read more WHEN ARE RELIGIOUS ORGANIZATIONS EXEMPT FROM CHARITABLE REGISTRATION? read more NEW YORK STATE LEGISLATURE CONSIDERS BILLS REQUIRING DIVERSITY FOR NONPROFIT BOARDS read more CYBER READINESS - IF IT AIN’T BROKE, YOU MAY STILL WANT TO FIX IT… read more ARE YOU LOOKING TO MAKE AN IMPACT? CONSIDER A PROGRAM RELATED INVESTMENT read more THE 2021 NAAG/NASCO VIRTUAL CONFERENCE – NOTEWORTHY ISSUES FOR NONPROFITS read more NEW YORK ALLOWS VIRTUAL MEMBERSHIP MEETINGS read more DAOS AND THE NONPROFIT SECTOR - HOW CAN THEY WORK TOGETHER? read more PROTECTING CHARITABLE INTERESTS IN TRUSTS AND ESTATES read more CALIFORNIA ENACTS NEW LAW TO REGULATE CHARITABLE FUNDRAISING PLATFORMS read more WHAT NONPROFITS SHOULD BE ASKING ABOUT VIRTUAL CURRENCY REGULATION AND FUNDRAISING read more QUALIFIED SPONSORSHIP PAYMENTS, UBIT, AND SOCIAL MEDIA – A REMINDER FOR NONPROFITS read more WHAT CAN THEY BE PAID? ADVISING CHARITABLE ORGANIZATIONS ON EXECUTIVE COMPENSATION read more ETHICAL CONSIDERATIONS IN PROVIDING LEGAL ADVICE TO NONPROFITS AND THEIR BOARDS read more SHOULD WE USE A FISCAL SPONSORSHIP FOR OUR CHARITABLE PROJECT? read more ARE YOU PAID TO SOLICIT CHARITABLE CONTRIBUTIONS FOR A CHARITY? YOU MAY NEED TO REGISTER AS A PROFESSIONAL FUNDRAISER read more DONOR MATCH-MAKING - LEGAL CONSIDERATIONS FOR MATCHING GIFT CAMPAIGNS read more PRIVATE OPERATING FOUNDATIONS: AN OPTION FOR HANDS-ON PHILANTHROPISTS read more NFTS AND CHARITIES – WHAT’S NEW AND WHAT ISN’T? read more THE MAYOR’S RACE AND NONPROFITS read more SCHEDULE B DISCLOSURE CASES HEAD TO THE SUPREME COURT – IS DONOR PRIVACY THREATENED? read more CALIFORNIA PROPOSES LAW TO REGULATE ONLINE FUNDRAISING PLATFORMS read more 2021 - A VERY PRIVATE NEW YEAR - STEPS ALL NONPROFITS CAN TAKE read more NONPROFITS AND THE “MARCH TO SAVE AMERICA”– LESSONS FOR RESPONSIBLE NONPROFITS read more THE 2020 NAAG/NASCO VIRTUAL CONFERENCE - NOTEWORTHY ISSUES FOR NONPROFITS read more INFLUENCER PHILANTHROPY AND SOCIAL MEDIA – WHAT ARE THE RULES, WHAT ARE BEST PRACTICES? read more WHAT IS THE DIFFERENCE BETWEEN A CHURCH AND A RELIGIOUS ORGANIZATION? read more VIRTUAL NONPROFIT BOARD AND MEMBER MEETINGS IN THE TIME OF COVID read more WE WON’T GET FOOLED AGAIN - BLACKBAUD DATA BREACH read more KEY LEGAL ISSUES IN CORPORATE PARTNERSHIPS read more CHARITIES WITH LARGE ENDOWMENTS MAY FACE GOVERNMENT AND PUBLIC SCRUTINY FOR TAKING PPP LOANS read more IS IT TIME FOR A CYBER RISK CHECK-UP? read more BUSINESS INTERRUPTION INSURANCE FOR NONPROFITS – IS COVID-19 COVERED? read more WHAT THE CARES ACT MEANS FOR FAITH-BASED ORGANIZATIONS read more THE CARES ACT - AFFILIATION RULES FOR NONPROFITS AND FAITH BASED ORGANIZATIONS read more CHARITIES' RESPONSE TO COVID-19: A GUIDE TO USING ENDOWMENT FUNDS FOR EMERGENCY PURPOSES read more ESTABLISHING A COVID-19 CHARITABLE ASSISTANCE PROGRAM read more CORONAVIRUS AND YOUR EVENT – WHAT HAPPENS IF YOU HAVE TO CANCEL? read more COVID-19 AND CYBER-READINESS - GOOD PRACTICES FOR REMOTE WORK read more NONPROFIT "PARKING LOT" TAX IS REPEALED read more PAYPAL GIVING FUND ENTERS MULTI-STATE SETTLEMENT TO ENSURE TRANSPARENCY TO DONORS read more CALIFORNIA CONSUMER PRIVACY ACT (CCPA) - YOU ARE NOT CALIFORNIA DREAMIN'! read more PUBLIC CHARITIES, LOBBYING LIMITS, AND AFFILIATED 501(C)(4)S read more QUALIFIED CHARITABLE DISTRIBUTIONS FROM AN IRA - IT’S NOT TOO LATE! read more RIPPED FROM THE HEADLINES – LESSONS IN NONPROFIT GOVERNANCE read more THE SHIELD ACT – A NEW YORK STATE OF MIND … AND PRIVACY read more SHOULD OUR COMPANY ESTABLISH A CORPORATE FOUNDATION? read more STOP! PURCHASE OF AN EVENT TICKET WITH DAF DOLLARS COULD LAND YOU IN HOT WATER WITH THE IRS read more SOLE MEMBER NONPROFITS COMPLICATE DIRECTORS’ FIDUCIARY DUTIES read more ADVISING NONPROFITS ON THEIR FUNDRAISING STRATEGY? YOU MAY NEED TO REGISTER read more THE HIDDEN ENGINE DRIVING CSR? IT’S THE NONPROFIT SECTOR… read more PRIVACY MATTERS: A WEBSITE PRIVACY POLICY IS GOOD GOVERNANCE read more IMPACT INVESTING TERM SHEETS: HOW TO PROTECT MISSION IN 2019 AND BEYOND (PODCAST) read more NEW YORK OUTLAWS SOLE MEMBER NOT-FOR-PROFIT CORPORATIONS read more FROM STARTUP TO GROWTH COMPANY – FIVE FACTORS FOR SUCCESS read more PRIVACY AUDIT – MAKE IT YOUR ORGANIZATION’S NEW YEAR’S RESOLUTION! read more STARTUP ALERT : KEY AGREEMENTS EVERY STARTUP SHOULD HAVE read more EVENT CONTRACTS FOR NONPROFITS – WHEN TO PUSH BACK read more 2018 NAAG/NASCO CONFERENCE - UPDATE ON THE STATE CHARITY REGULATORY LANDSCAPE read more INCORPORATING SOCIAL MISSION: OPTIONS FOR SOCIAL ENTREPRENEURS read more ANALYSIS OF TAX REFORM 2.0 FROM A SOCIAL ENTERPRISE PERSPECTIVE read more SIXTEEN STATES ENTER INTO SETTLEMENT AGREEMENT WITH CHARITY INVOLVED IN UNLAWFUL CAUSE MARKETING CAMPAIGN read more NONPROFITS AND VOTER ENGAGEMENT - YES YOU SHOULD! read more LEFT IN THE DARK, IRS MOVES TO LIMIT DONOR TRANSPARENCY read more JOINT COST ALLOCATIONS UNDER SCRUTINY BY STATE REGULATORS: AVOID THESE MISTAKES read more TANDEM NONPROFIT & FOR-PROFIT COMPANIES MUST WALK FINE LINE read more GDPR IS COMING. WILL YOUR ORGANIZATION BE READY? read more NEWMAN'S OWNS GETS A NEW LIFE read more US AFFILIATES OF FOREIGN NGOS – A PRIMER read more IRS DECLARES WAR ON COMMERCIAL CHARITIES read more 2018 IRS WORK PLAN FOR TAX-EXEMPT ORGANIZATIONS CONTINUES FOCUS ON DATA-DRIVEN OVERSIGHT read more INCORPORATING SOCIAL MISSION - OPTIONS FOR SOCIAL ENTREPRENEURS read more THE IMPACT OF TECHNOLOGY ON CHARITIES REGULATION: TAKEAWAYS FROM THE ANNUAL NAAG/NASCO CONFERENCE read more WHY DELAWARE - THE MOST POPULAR STATE FOR NEW BUSINESSES AND NEW NONPROFITS read more WHAT PUBLIC SCHOOLS OWE STUDENTS WITH DISABILITIES - A NEW DEFINITION OF AN OLD STANDARD read more FTC/NASCO CONFERENCE ON CONSUMER PROTECTION AND CHARITABLE SOLICITATION HIGHLIGHTS A RAPIDLY EVOLVING LANDSCAPE read more SHINING A LIGHT ON DARK MONEY: FLOODLIGHT OR FLASHLIGHT read more CHARITIES CAN LOBBY - BUT WHAT ACTIVITIES ARE LOBBYING? read more CYBER SECURITY INSURANCE – A MUST HAVE (THAT IS HOPEFULLY NEVER NEEDED) read more CALIFORNIA ATTORNEY GENERAL ISSUES GUIDANCE ON CHARITY CROWDFUNDING PLATFORM REGULATION read more THE FIRST IPO OF A BENEFIT CORPORATION – WILL LAUREATE TURN THE TIDE? read more IRS SAYS BENEFIT CORPORATIONS MAY TREAT PAYMENTS TO CHARITY AS A BUSINESS EXPENSE read more HAVE YOU REVIEWED YOUR SOLICITATION DISCLOSURES LATELY? read more CHARITY AUCTIONS - GUIDANCE FOR NONPROFITS, DONORS, AND ATTENDEES read more THE TEN COMMANDMENTS OF CAUSE MARKETING LAW read more NEW YORK COURT UPHOLDS GOVERNOR CUOMO’S ARBITRARY RESTRICTIONS ON EXECUTIVE COMPENSATION read more MOVING OUT OF NEW YORK read more POLITICAL ACTIVITY AND NONPROFITS – 501(C)(3)S BEWARE! read more THE SUPREME COURT UPHOLDS RACE-CONSCIOUS ADMISSIONS PROGRAMS read more IRS DENIES FARMERS MARKET TAX-EXEMPT STATUS read more WHAT WILL THE CHARITY ACT DO FOR CHARITY? read more ARE YOU PROTECTED? FIVE POINTS TO INCLUDE IN EVERY TECHNOLOGY AGREEMENT read more IT'S 2016 – DO YOU KNOW WHERE YOUR DATA IS? read more FORM 990-PF FILERS BEWARE! THE TRICKY DOUBLE NEGATIVE OF PART VII-B read more RESTRICTED FUNDS – ADMINISTRATIVE EXPENSES ARE SOMETIMES PERMISSIBLE read more AG PROVIDES GUIDANCE FOR CONFLICT OF INTEREST POLICY REQUIREMENT UNDER NPRA read more STATE CHARITY REGULATORS OFFER TIPS ON INTERNET AND SOCIAL MEDIA FUNDRAISING read more A SIMPLE 'THANK YOU' WON'T DO - DOCUMENTING CHARITABLE CONTRIBUTIONS read more TIPS FOR WHISTLEBLOWER POLICY COMPLIANCE IN NEW YORK read more WHEN FUNDS GO MISSING - WHAT CAN YOU DO, WHAT MUST YOU DO? read more STANDARDS OF CIVILITY – IT’S A LAWYER’S DUTY read more STEAL THIS PRIVACY POLICY… read more DEFINING THE TERMS OF A TERMS OF USE read more GOVERNOR CUOMO SIGNS NEW YORK NON-PROFIT REVITALIZATION ACT OF 2013 read more FASTER BUT TOUGHER - IRS REVIEW FOCUSES ON PRIVATE BENEFIT AND COMMERCIALITY read more WHEN IS A FISCAL SPONSORSHIP A “MERE CONDUIT”? read more SENDING EMAIL TO CANADA? THINK FIRST. CANADA’S ANTI-SPAM LAW REQUIRES PRIOR CONSENT IN MANY CASES read more TRENDS IN FUNDRAISING & CAUSE MARKETING – LOCAL AND GRASSROOTS ENGAGEMENT read more VOLUNTEER WORKERS –WHAT IS YOUR LIABILITY? read more PRIVACY AUDITS: A PRACTICAL APPROACH TO PRIVACY read more SOCIAL MEDIA AND ONLINE MARKETING FOR NONPROFITS: A LEGAL PERSPECTIVE read more IRS CONTINUES AMNESTY PROGRAM FOR MISCLASSIFIED WORKERS read more IRS SAYS AGREEMENT WITH FOR-PROFIT WON’T JEOPARDIZE NONPROFIT GROUP’S EXEMPT STATUS read more WEBSITE SOLICITATION read more WHY YOU SHOULD CARE ABOUT THE DUTY OF CARE read more FUNDRAISING COMPLIANCE IN MERGERS & ACQUISITIONS read more THE MENDING WALL - TECHNOLOGY CONTRACTS FOR NONPROFITS read more COMMISSION ON ACCOUNTABILITY & POLICY FOR RELIGIOUS ORGANIZATIONS ISSUES REPORT read more DOL WORKER CLASSIFICATION ENFORCEMENT INITIATIVE IS POSSIBLE LANDMINE FOR NONPROFITS read more CANADA CREATES A NEW HYBRID LEGAL FORM FOR SOCIAL ENTERPRISE read more NEW YORK ATTORNEY GENERAL ISSUES GUIDANCE ON CAUSE MARKETING PRACTICES read more THREE DENIALS - IRS DRAWS THE LINE BETWEEN BUSINESS AND CHARITY read more FISCAL CLIFF LEGISLATION – GOOD OR BAD FOR NONPROFITS? read more CHARITY NAVIGATOR DISMISSES USE OF JOINT COST ALLOCATIONS read more NEW YORK CITY BITES THE HAND THAT FEEDS IT read more COURT OF APPEALS RULING ON CAMPAIGN DONOR DISCLOSURES BY 501(C)(4)S read more * Privacy Policy * Terms of Use Attorney Advertising Prior results do not guarantee a similar outcome Developed by Hudson Fusion