NonProfit Quarterly

APRIL 2, 2025

Image credit: Sidral Mundet on Unsplash In Chicago, in 2023, there were 124 active tax increment financing (TIF) districts, which removed over $1.2 In fact, tax increment financing is one of the most common local economic development financing tools around. million people. Its not just Chicago.

Taxation 104

Taxation Finance Governance Construction 104

NonProfit Quarterly

FEBRUARY 12, 2025

Policies such as redlining , as highlighted in Richard Rothsteins The Color of Law , created entrenched housing inequities. million in financing to purchase the land. Barriers to Affordable Homeownership Systemic barriers have long hindered homeownership for many. ROC USA helped the BJH Co-op secure $5.25

Nonprofit governance and management 104

Nonprofit governance and management Manufacturing Public and Nonprofit Management Governance 104

NonProfit Quarterly

MARCH 19, 2025

Laws and regulations supporting LEHCs vary from state to state and country to country. The San Francisco Community Land Trust , Asian Law Caucus , and Chinatown Community Development Center teamed up to buy the building and transform it into a cooperative.

Construction 82

Construction Law Governance Finance 82

The Charity CFO

JANUARY 8, 2025

At MCEA, their mission to use law and science to protect Minnesota’s environment and the health of its people serves as a crucial touchstone. For example, when working on a recent bill to achieve 100% clean energy by 2040, MCEA’s role was to ensure the legal language matched the intent of the law. Get the free guide!

Leadership 52

Leadership Environmental Law Finance 52

NonProfit Quarterly

JANUARY 8, 2025

Unlike big commercial banks, most public banks (and all California public banks under state law) will be nonprofits and use their earnings from loan interest and fees to reinvest in local economies and large-scale community-wide projects. While not yet prevalent in the United States, public banking is common globally.

Nonprofit governance and management 128

Nonprofit governance and management Public and Nonprofit Management Governance Finance 128

Stanford Social Innovation Review

APRIL 3, 2025

When enough mutualist networks and organizations are active, you may even wind up with an ecosysteman abundance of shared resources, experience, social capital, and financing, both centralized and grassroots, all sustaining projects serving a wide variety of community needs. million children.

Nonprofit governance and management 125

Nonprofit governance and management Governance Insurance Social Enterprise 125

Blue Avocado

JULY 1, 2025

I know it’s an oversimplification, but it seems a bit counterintuitive that organizations who are, by law, not formed for profit have boards who are obsessed with revenue generation. And an additional word of caution: Your finance folks on the board and staff will likely not think that this concept is a worthwhile one.

Nonprofits 100

Nonprofits Finance Law Governance 100

The NonProfit Times

NOVEMBER 18, 2024

While the Stop Terror-Financing and Tax Penalties on American Hostages Act (H.R. Organizations suspected of violating the law are rightly subject to criminal investigation and prosecution. House of Representatives that would provide tax relief to Americans held hostage. 9495 was just nine votes short of passing at 256 yes and 145 no.

Universities 116

Universities Foundations Finance Law 116

The Charity CFO

OCTOBER 28, 2024

Get our FREE GUIDE to nonprofit financial reports, featuring illustrations, annotations, and insights to help you better understand your organization's finances. Misclassification can result in hefty penalties, including back taxes and fines from both the IRS and Department of Labor. Get the free guide!

Nonprofit Administration and Development 59

Nonprofit Administration and Development Non-Profits Nonprofits Management 59

The NonProfit Times

OCTOBER 10, 2024

Three tax provisions that provide a federal exemption for nonprofit hospitals were analyzed: * Federal corporate income tax exemption; * Tax-exempt bond financing; and, * Federal unemployment tax exemption. The analysis does not account for other nonprofit specialty hospitals, such as psychiatric or long-term acute care.

Health 59

Health Finance Medical Governance 59

NonProfit Quarterly

NOVEMBER 6, 2024

Tenant mobilizations that enhance resident protections, rights, and due process—when combined with rent or affordability controls (where authorized by state law)—create a profit crisis for landlords. The strategy to capture and convert the rental housing sector into social housing is already in motion.

Public and Social Policy 131

Public and Social Policy Nonprofit governance and management Public and Nonprofit Management Governance 131

The Charity CFO

APRIL 2, 2025

Want to dig deeper into what federal law requires? Get our FREE GUIDE to nonprofit financial reports, featuring illustrations, annotations, and insights to help you better understand your organization's finances. The National Council of Nonprofits has a solid overview here. Get the free guide!

Finance 96

Finance Law Nonprofit Accountability Nonprofits 96

NonProfit Quarterly

FEBRUARY 5, 2025

When they do need financing, investors are denied mortgages at lower rates than individuals. Source: Reinvestment Fund Analysis of HMDA Data The net impact: Residents of Philadelphias majority Black and Latinx neighborhoods are highly disadvantaged in securing home mortgage financing compared to investor buyers.

Construction 85

Construction Public and Social Policy Finance Poverty 85

The Charity CFO

DECEMBER 23, 2024

Risk Management and Compliance : Help with workers’ compensation, safety programs, and staying compliant with labor laws. PEO : Takes on much of the compliance burden, helping to mitigate risks associated with employment laws and regulations. Training and Development : Resources for employee training and professional development.

Nonprofit Administration and Development 52

Nonprofit Administration and Development Law Finance Nonprofits 52

NonProfit Quarterly

APRIL 23, 2025

Not just the hard finance factors that big banks use. That is required by law. This is underwriting that requires going out and talking to people. It requires knowing people and communities and neighborhoods and being able to assess risk based on that. Thats the modus operandi of a big bank. Community banks know their neighborhoods.

Insurance 95

Insurance Non-Profits Governance Finance 95

NonProfit Quarterly

FEBRUARY 26, 2025

According to federal law, annually they must spend 5 percent of that amount, or $82 billion, on grants or other qualifying expenses. Photo by Arno Senoner on Unsplash Should a private foundation be more than a private investment company that uses some of its excess cash flow for charitable purposes? trillion in assets. trillion-plus go?

Foundations 76

Foundations Environmental Management Non-Profits 76

The NonProfit Times

JANUARY 9, 2025

AI systems rely on vast amounts of data to train and improve their algorithms, and nonprofit leaders must ensure that the data they collect is used in accordance with applicable federal, state, and international privacy laws and regulations. is managing partner of the Tenenbaum Law Group PLLC, in Washington, D.C. Tenenbaum, Esq.,

Race and Ethnicity 98

Race and Ethnicity Insurance Nonprofit governance and management Associations 98

NonProfit Quarterly

JULY 2, 2025

The bank also provided loans to Black-owned businesses and helped finance commercial development in the city’s Black community. Another strategy used by the trust has been to purchase single-family homes and convert them into multiple units, as city zoning laws allow.

Culture 71

Culture Law Associations Energy 71

Top Nonprofits

FEBRUARY 11, 2025

For instance, a law firm might donate employee time to help a nonprofit create legal documents like waivers , attain proper event insurance, or acquire necessary licenses for hosting their event, like a liquor license. In-kind donations.

Environmental 52

Environmental Insurance Ethics Law 52

The NonProfit Times

NOVEMBER 7, 2024

Hired local law enforcement – Highly trained security who are experienced in handling a weapon in high-intensity situations. Options to consider, include: Unarmed volunteer security team – Volunteers and/or employees watch for suspicious behavior, de-escalate non-violent incidents, and alert people in your building to danger.

Insurance 59

Insurance Law Activism Nonprofit Organizations 59

Stanford Social Innovation Review

NOVEMBER 26, 2024

Known as granny flats, garden units, in-law apartments, mother-daughter units, and dawdy houses amongst the Amish, ADUs provide a separate living space to a home for grandparents or other relatives, often over a garage, in a backyard or in an occupiable basement. There is much to learn from these and other examples.

Public and Social Policy 116

Public and Social Policy Children Poverty Health 116

Fundraising Leadership

FEBRUARY 14, 2025

Successful cohorts in entrepreneurship, healthcare, journalism, finance, law, nonprofit, as well as media and entertainment, have offered participants the training, tools, mentorship and networking possible for big shifts and changes in their lives and careers. Read more in Take The Lead on 50 Women Can Change The World in Finance.

Curriculum and Teaching 74

Curriculum and Teaching Entrepreneurship Leadership Finance 74

NonProfit Quarterly

JULY 22, 2025

Another recommendation, for both owners and employees: review the Legal Guide to Cooperative Conversions, published by the Sustainable Economies Law Center. The other people you will need are an accountant, a business valuator, an attorney, and a financial partner (unless you are going to self-finance the full purchase price).

Finance 66

Finance Leadership Collaborations Culture 66

NonProfit Quarterly

MARCH 24, 2025

3 By law, these must remain anonymous when used. 39 And federally financed programs have been accused of sterilizing 25 to 42 percent of Native American women in the 1970sand it is reported that nearly 25 percent of Native American and Alaska Native women have undergone sterilization.

Race and Ethnicity 89

Race and Ethnicity Healthcare Health Medical 89

Nonprofit Fixer

JANUARY 22, 2025

Coaching can be provided by mentors, peers, independent consultants, or even younger and newer employees who have direct experience in a particular area like media relations, finance, negotiation, working with grassroots communities, or other areas. Fundraising and finance were always someone else's job. No one had job descriptions.

Nonprofit Management 52

Nonprofit Management Management Leadership Nonprofits 52

NonProfit Quarterly

JANUARY 8, 2025

Like most states, New York requires by law that cities deposit funds in commercial banks, tying public money to these detrimental practices of Wall Street banks and often leaving communities underinvested and vulnerable to disinvestment and discrimination. But meaningful transformation requires changing state law.

Finance 136

Finance Poverty Law Governance 136

NonProfit Quarterly

APRIL 3, 2025

An executive order (14238)calls for reducing the CDFI Fundto the minimum presence and function required by law. CDFIs fill the gap, for example, by financing first-time homebuyers with limited savings or lending to entrepreneurs of color and/or low incomes without established credit. What impact this order will have remains unclear.

Finance 89

Finance Nonprofit governance and management Nonprofit Administration and Development Public and Nonprofit Management 89

NonProfit Quarterly

NOVEMBER 26, 2024

Expansion of the surveillance state : The Olympics—as law professor Anne Toomey McKenna notes —are a venue famous (or infamous) for “pervasive and persistent surveillance before, during, and after the Games.” Beyond Megaprojects Sometimes it seems like our cities have been turned into back offices for the real estate industry.

Public and Social Policy 122

Public and Social Policy Construction Law Community Development 122

NonProfit Quarterly

MARCH 5, 2025

For instance, the quasi-autonomous government-sponsored enterprises Fannie Mae and Freddie Mac established a set of multifamily tenant protections for properties they finance. Last year, too, HUD put a 10 percent rent increase cap into effect that covers all properties backed by Low-Income Housing Tax Credits (LIHTC).

Nonprofit Administration and Development 110

Nonprofit Administration and Development Philanthropy Urban development Non-Profits 110

NonProfit Quarterly

FEBRUARY 11, 2025

The board should pay close attention to how the nonprofit is operating (impact on community, finances, staff morale, and so on), encourage transparency and clear communication to the larger community, and support and provide accountability for effective executive leadership. Loving Accountability : This is the boards core responsibility.

Governance 52

Governance Nonprofit governance and management Leadership Culture 52

NonProfit Quarterly

APRIL 9, 2025

Federal law requires them to spend a minimum of 5 percent of their assets annually through their charitable arm, but that 5 percent can include operating expenses like office rent, staff salaries, and board retreats. When you strip away the mission-oriented language, private foundations are investment businesses with a charitable arm.

Non-Profits 88

Non-Profits Nonprofit governance and management Foundations Governance 88

Blue Avocado

OCTOBER 22, 2024

Because most AVOs have an informal air about them, it’s easy for finances to be treated in a casual way. Such laws vary from state to state. XYZ Nonprofit is an organization exempt under Section 501(c)(3) of the Internal Revenue Code and contributions are deductible to the extent allowed by law.

Public and Nonprofit Management 98

Public and Nonprofit Management Finance Public and Social Policy Management 98

NonProfit Quarterly

MAY 1, 2025

Endowments of nonprofit colleges and universities are also governed in most states by a state law known as the Uniform Prudent Management of Institutional Funds Act. This law encourages cautious investments and restrained spending. These restrictions mean that annual payouts are generally modest.

Universities 102

Universities Finance Nonprofit governance and management Education 102

NonProfit Quarterly

APRIL 30, 2025

Advocates who came discussed many local initiativesranging from community land trusts to public banking campaigns to housing affordability and inclusive finance. Having taken place at the nations capital at the end of March, for many, the event marked the first national meeting they had attended since the national elections of November 2024.

Governance 90

Governance Law Finance Community Development 90

Non Profitvote

DECEMBER 6, 2024

9495, the Stop Terror-Financing and Tax Penalties on American Hostages Act. One Law, Two Motives Introduced to the House by Rep. This bill is currently being held in the Senate and could be signed into law if the House were to pass an identical bill. 9495 to the nonprofit sector simply cannot be overstated. As written, H.R.

Civil Society 104

Civil Society Law Nonprofits Finance 104

NonProfit Quarterly

APRIL 17, 2025

In early April, a federal judge ruled preliminarily that the institutes privately financed headquarters and assets could be transferred to the General Services Administration. The Trump administration disagreed, claiming in court it has the authority to decide the fate of the nonprofit. This signals a critical moment for nonprofits.

Nonprofit Administration and Development 132

Nonprofit Administration and Development Civil Society Governance Universities 132

NonProfit Quarterly

MARCH 17, 2025

Countering Private Equity in Health Care The world of finance and business moves more rapidly than the legal and regulatory framework. Massachusetts is not alone; a number of states passed laws in 2024 that addressed private equity. Protections from abuse and exploitation often lag behind business practices.

Healthcare 86

Healthcare Public and Nonprofit Management Participation and motivation Nonprofit Administration and Development 86