Insight Topic
Risk
Compliance, tax, operational exposure, and practical ways to manage legal risk before it compounds.
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IRS Notice 2026-36 and the Section 4960 Covered-Employee Expansion
CLIENT ALERT | Tax & Compensation June 2026 The One Big Beautiful Bill (OBBB) significantly expanded the pool of employees whose compensation can trigger the 21% Section 4960 excise tax. Under prior law, that tax…
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Can a 501(c)(3) Be Formed as an LLC?
An LLC can qualify for 501(c)(3) status, but only under narrow IRS rules. Learn the membership, document, state-law, and Form 1023 issues nonprofit LLCs must address.
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AI Vendor Contracts: What Leaders Need to Know Before Data Moves
AI vendor contracts for nonprofits carry data, liability, ownership, and privacy risks. Learn what to review and understand before your organization signs.
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Free AI Support Is Not Free AI Governance
Vendor-backed AI support can build useful capacity while creating lasting commitments. Questions for nonprofit leaders about data, oversight, contracts, and costs after the subsidy ends.