Intellectual property

fire, fire fighter, firefighters

A New Type of Nonprofit

Rangeland Fire Protection Agencies (RFPAs) are likely not a type of nonprofit you have heard of before. RFPAs are nonprofit organizations composed of all-volunteer private citizens, typically ranchers and farmers, who respond to fires on private and state lands in remote landscapes where there is little to no existing support from federal, state, or local […]

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How the Tax Cuts and Jobs Acts Revises the Computation of UBTI: Three Major Revisions

Introduction Organizations exempt from federal taxation must still pay taxes on unrelated business income (UBI) (i.e. income gained from a regularly conducted trade or business that is unrelated to the organizations exempt purpose). In 2017, Congress passed the Tax Cuts and Jobs Act (“TCJA”) which made major revisions to how unrelated business taxable income (UBTI)

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Supporting Organizations Part 2

The Relationship Test In our last blog post we discussed Supporting Organizations and the first three tests for how to determine if a 501(c)(3) public charity is a supporting organization. In the second part of this two part series, we’ll discuss the fourth and final test of supporting organizations: the Relationship Test. Depending on the

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law books, legal books, library

Copyright Filing For Short Works

The U.S. Copyright Office announced the new application form for authors for “short online literary works” including but not limited to articles, blog posts, social media posts, comments, and possibly tweets. The idea of protecting short works or as it may have been suggested, copyrightable tweets, seemed tedious, expensive, and unnecessary to most writers. However,

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knowledge, book, library

A Brief Review of Client Development for Solo and Small Firm Lawyers

Throughout the legal community there is no shortage of opinions people have about working for a small firm versus a larger firm. Entire law review articles have been devoted to the pros and cons of each model. Whatever side of the spectrum you find yourself on, there’s simply no denying one fact: small firms are

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509(a)(3) Supporting Organizations: Part 1

Most 501(c)(3) public charities are characterized as such because they receive most of their funding from donations from the general public, government grants, or from other 501(c)(3) public charities. However, some public charities are characterized as such because they support other public charities. These organizations are appropriately called supporting organizations. Unlike other public charities who

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Just Mercy: A Story of Justice and Redemption by Bryan Stevenson A Review

“The opposite of poverty is not wealth. It is justice.” –Bryan Stevenson It’s been a long time since a book has broken me and left me humbled to the point of tears, but attorney Bryan Stevenson’s first-hand critical look at the justice system in the South and beyond did just that. Just Mercy: A Story

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