INSIGHT: Decoding your exemption letter: 501(c)(3) exemption and public charity status
I frequently get questions about decoding a non-profit's tax-exempt status because the determination letter they've received from the IRS has a section at the top that lists "Public Charity Status" as ...
NEWS: New Requirements for new 501(c)4 organizations
Based on legislation passed in 2015, the IRS has implemented new requirements for new entities planning to operate as 501(c)4 organizations. These organizations are now required to file a notice of i ...
NEWS: Decreased 501(c)3 Application Filing Fees
In continuing its efforts to better serve the needs of small non-profits (previously discussed here), the IRS has decreased application filing fees for the smallest organizations. In the past, many s ...
INSIGHT: Clarifying Brexit’s affect on European IP Rights
I’ll leave my personal position on the Brexit vote for other arenas. This post will stick to discussing how the United Kingdom’s departure from the European Union could affect your intellectual proper ...
NEWS: Changes to Form 990-N filing for small exempt organizations
The IRS has announced that, effective February 29, 2016, exempt organizations that required to file Form 990-N will do so through the IRS website - IRS.gov . This form can only be filed online - maili ...
INSIGHT: Clarifying Benefit Corporations and B-Corps for the Social Enterprise
Although they are too often used interchangeably when discussing social enterprises, Benefit Corporations and B-Corps are not the same animal. Benefit Corporations have been in the news for severals y ...
NEWS : Supreme Court Confirms Same-Sex Marriages
The Supreme Court's decision today confirming same-sex marriages falls well beyond my area of expertise. For that reason, I will readily leave its legal analysis to more capable colleagues. However ...
NEWS: Patents – Superpowers With an Expiration Date
A recent Supreme Court decision involving Marvel Comic's Spiderman provides a convenient opportunity to compare patents to superpowers, albeit superpowers with an expiration date. Here's the backgroun ...
PANEL : Inside the Lawyer’s Brain – Training Attorneys
I've been invited by the Professional Legal Trainers Group (PLTG) to participate on a panel entitled "Inside the Lawyer's Brain". The panel of attorneys and professional development experts will shar ...
deadmau5 and Disney Settle Trademark Dispute Over Mouse Ears
News sources are reporting that Disney's long running challenge to the use of 'mouse ears' by deadmau5, a world famous electronic music DJ, has been settled. The dispute started when deadmau5 applied ...
Accelerated IRS Review of Tax Exempt Applications
IRS efforts to accelerate review of tax exempt applications appear to be paying off. One recent report suggests the backlog, which once exceeded 60,000 pending applications, is now current. At one tim ...
Profiting from Fair Use
My office has recently fielded a flood of questions about Fair Use across a range of contexts - using a recording of a documentary subject using software on her computer; posting thumbnails on a websi ...
NEWS: Shusterman Recognized Alongside Volunteer Attorneys
Zak Shusterman, along with colleagues committed to providing pro bono legal services to their communities, was recognized this morning at an event honoring attorneys who have volunteered with the Pro ...
LECTURE : Social Enterpreneurship Guest Lecture at the New School
I have been invited to once again guest lecture at the New School's course on social entrepreneurship. Social enterprises, operated by social entrepreneurs, are business entities formed with the prim ...
ALERT: FORM 990 ONLINE FILING SECURITY BREACH
Any tax exempt organizations (e.g., 501(c)(3) nonprofits) that file their annual form 990, 990-N, or 990-EZ online should pay special attention to this security alert issued by the Urban Institute’s N ...
NEWS: IMPORTANT CHANGES FOR US DESIGN PATENTS
Important changes are coming for US design patents. These changes will be a great boon to US applicants, making it possible to use a single application to simultaneously seek protection of their desi ...
INSIGHT: Non-Profits Operating in Foreign Countries
Many non-profits are formed for charitable purposes in other countries - disaster relief, preserving native eco-systems, supporting refugees, etc. There is nothing questionable about wanting to make t ...
CLIENT NEWS: Award for Corbin Hill Food Project
Congratulations to client Corbin Hill Food Project on being awarded Innovation of the Year. The award was presented to founder Dennis Derryck by the Local Initiatives Support Corporation (LISC) at it ...
NEWS: IRS issues revised procedures for tax exempt applications
Earlier this month, the IRS issued revised procedures for several important matters affecting exempt organizations (including those commonly referred to nonprofits). In particular, some of these rev ...
NEWS: Congress considers permanently extending important charitable giving incentives
Congress is currently considering extending three important charitable giving incentives that have expired. These incentives address donations related to (i) IRA rollovers, (ii) food inventories, and ...