Blogs

Business and Financial Services

What Should a Nonprofit Board Member Think About Regarding a Merger or Acquisition?

Just like other businesses, nonprofits sometimes may need to think about potential merger and acquisition issues. In our legal practice, we have handled a number of affiliation deals or asset acquisitions involving nonprofits. This experience is consistent with what other sources report. Over the last five to ten years, the U.S. nonprofit sector has experienced…

October 1, 2025

Business and Financial Services

Building a Great Nonprofit Board: No Tourists, No Ghosts, No Dead Weight

There is a lot of mythology in the nonprofit world around what makes a great board of directors. Does it take prestige names or deep pockets? Some start by using friends or family. None of that matters if your board isn’t actively engaged, aligned on mission, vision, and values, and capable of respectfully challenging each…

June 9, 2025

Business and Financial Services

Some Things a Non-profit Should Never Do

Lawyers are quite good at putting the fear of God into their clients and friends. This tendency has even been reduced to the catchy term of laying out the “Parade of the Horribles.” In reality, for non-profits, there are some things you absolutely, positively should never do … and unfortunately, I know many of these…

July 12, 2024

Business and Financial Services

Is a Private School’s 501(c)(3) Status Enough to Subject it to Title IX Compliance Obligations?

In a decision of significance for private schools and other tax-exempt organizations, the United States Court of Appeals for the Fourth Circuit (“Fourth Circuit”) decided recently that merely having 501(c)(3) tax status is not a form of “federal financial assistance” sufficient to subject a tax-exempt school or organization to compliance obligations under Title IX of…

April 17, 2024

Business and Financial Services

Exploring the Spectrum of Nonprofit Tax-Exempt Entities

Determining exactly what type of non-profit structure your entity has, and which exempt organizations may apply, is a critical first question for your organization. The mission, vision, and values are the beating heart of your nonprofit’s activities. Still, fiscal responsibilities play a pivotal role in the survival and success of your organization. In this fourth…

November 15, 2023

Business and Financial Services

Structuring, Growing, and Nurturing Your Nonprofit Board

Non-profit organizations are generally governed by a board of directors. The board retains the chief executive officer, sets the organization’s strategy, establishes the budget, and tries to develop resources to meet the missions and strategy of the organization. The board of directors plays a pivotal role in guiding and amplifying the organization’s efforts. The board…

November 8, 2023

Business and Financial Services

The Basics of Nonprofit Governing Documents

This second post in our four-part series explores the basic documents that establish the structure of a non-profit and its governance. It is axiomatic that nonprofits exist to create positive change, serving communities, and advancing societal betterment. Yet, even with the most altruistic intentions, a nonprofit can only succeed when it is built upon a…

October 27, 2023

Business and Financial Services

Laying the Groundwork for an Effective Nonprofit

This is the first part in a four-part series on “Legal Foundations for Starting and Operating a Nonprofit.” Starting a new business is exciting for every founder. Founding a nonprofit adds the layer of creating positive change in the world which adds depth and meaning as well. Meeting the challenge of starting a nonprofit requires…

October 2, 2023

Business and Financial Services

Maryland COVID-19 Small Business and Nonprofit Assistance

Maryland has announced a Small Business COVID-19 Emergency Loan Relief Fund (“Loan Relief Fund”) and Small Business COVID-19 Emergency Grant Relief Fund (“Grant Relief Fund”) to support small businesses and nonprofits during the COVID-19 crisis. The Funds assist businesses or nonprofits that can demonstrate financial stress or disrupted operations. Maryland also created a COVID-19 Layoff Aversion Fund (“Layoff Aversion Fund”) to assist small businesses and nonprofits to create remote work…

March 24, 2020