Three years after the passage of the Tax Cuts and Jobs Act (the “TCJA”), the effect continues to be felt by the charitable sector—particularly in the area of executive compensation. … Read More

The confidentiality of electronic attorney-client communications may not be guaranteed in all circumstances, as demonstrated by a recent Delaware court decision that focused on the email accounts used by directors. … Read More

During economic downturns, charities and donors often inquire regarding a charity’s power to invade or borrow from its endowment. Charities may be interested in increasing endowment spending, seeking release of … Read More

When widespread disasters or emergencies occur, employers (both businesses and nonprofits) often ask how they can support current and former employees and staff. Establishing a charity specifically for this purpose … Read More