Nonprofit & Charitable Organizations
Related Insights
10.13.2025
Your Campus Counsel
Political Activity on Campus: Navigating Academic Freedom and IRS Rules
Election season often brings heightened energy to college campuses. Students, faculty, and administrators alike engage in debates, forums, and activism. Yet for colleges and universities, this season also raises delicate compliance questions. How can institutions honor academic freedom while respecting IRS restrictions on political campaign activity?
09.29.2025
Speaking Engagements & Seminars
Tax-Exempt Organizations and Donors Under OBBBA: Key Provisions, Compliance Risks, and Planning
Partner Noel Fleming will be presenting the Strafford hosted program “Tax-Exempt Organizations and Donors Under OBBBA: Key Provisions, Compliance Risks, and Planning.” Panelists will analyze the key provisions of the One Big Beautiful Bill Act (OBBBA). Tax counsel and advisers will learn the changes the OBBBA imposes on the U.S. income tax code and how it impacts nonprofits and donors. The presentation will cover the endowment excise tax under Section 4968, excess compensation excise under Section 4960, charitable contributions, compliance risks, and planning strategies for tax-exempt organizations and donors.
07.08.2025
Client Advisories
Congress Passes Sweeping Tax Reform with Major Changes for Nonprofits
After extensive negotiations, Congress passed the One Big Beautiful Bill Act (H.R. 1) (“OBBB”), a comprehensive tax package with significant implications for tax-exempt organizations and charitable giving. The bill was approved by the Senate on July 1, cleared the House on July 3, and was signed by the President on July 4, 2025.





