Charity & Foundation Law

Covers the laws governing the formation, governance, and operation of charities, private foundations, and other nonprofits, including tax-exempt status, fiduciary duties, compliance, fundraising, and reporting. Also addresses grantmaking rules, donor restrictions, mergers and dissolutions, and state attorney general and IRS enforcement.

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What is a nonprofit organization?

What is a nonprofit organization?

A nonprofit organization is a mission-driven entity that reinvests 100% of surplus revenue into its programs rather than distributing profits to owners or shareholders. Many U.S. nonprofits seek tax-exempt status, such as 501(c)(3), to support charitable, educational, or public purposes. This article explains how nonprofits work, how they fund operations, and key legal basics. Understanding […]
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