Blog Archives

DOL Worker Classification Enforcement Initiative is possible landmine for Nonprofits

The Department of Labor (DOL) Solicitor, M. Patricia Smith, told an audience at the national meeting of the American Bar Association earlier this month that they will step up their focus on worker misclassification in an effort to probe into unfair labor … Continue reading

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The Tricky Work of Reforming UBIT Rules for Nonprofits

On July 25, the House Ways and Means Committee held the second in a series of hearings focusing on the nonprofit sector. Committee members heard opinions on organizational and compliance issues related to 501(c)(3) public charities, including the increasingly complex … Continue reading

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Fundraising Compliance in Mergers & Acquisitions

For-profit companies that are in the business of providing charitable fundraising services often look to grow strategically through a merger or acquisition, but one of the details that is often overlooked by mergers and acquisitions (M&A) attorneys is proper planning … Continue reading

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New York Senate Bill Proposes Stringent Rules on Executive Compensation

On April 13, 2012, Senator Marcellino introduced New York Senate Bill 6930 which, if passed, will amend New York not-for-profit corporation law as it pertains to the compensation of executives by nonprofit organizations. At first glance, the bill appears to … Continue reading

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Social Media and Online Marketing for Nonprofits: A Legal Perspective

Nonprofits have steadily increased their adoption of social media and other online engagement strategies.  The unifying objective? To convert some of the time individuals are already spending online into supporter loyalty, education, and action. The online marketing strategies being used … Continue reading

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IRS Continues Amnesty Program for Misclassified Workers

Employers who may have incorrectly classified workers as independent contractors now have a chance to correct their mistake without triggering a significant income and employment tax liability if they agree to prospectively treat workers as employees and pay a fraction … Continue reading

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Why We Became a “B”

In May of 2011, after achieving the requisite number of points on our B Lab assessment, Perlman & Perlman joined the community of B Corps, now numbering over 500 businesses throughout the United States and abroad.  As stated in our … Continue reading

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Website Solicitation

A number of states require disclosure notice statements on all written materials used when soliciting contributions. Most often the disclosure notice is required to be included on every printed solicitation or written confirmation, receipt, and reminder of a contribution. Customary … Continue reading

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Regulatory Focus on Cause Marketing Heats Up

Our firm has noticed a recent uptick in state charity regulators’ interest in regulating cause marketing activities.  (For purposes of this post, I am primarily referring to promotions in which a for-profit company advertises that the sale or use of … Continue reading

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Small Orgs Get a Second Chance after IRS Revocations

According to recent IRS statistics, more than 272,000 organizations lost their tax-exempt status after failing to file their annual 990 information returns.  Many of those groups are no longer operating, thus relieving an overburdened IRS database of some of its … Continue reading

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