The Nonprofit Law Primer.
Practical resources on the rules nonprofits operate under. Governance and fiduciary duties. Tax-exempt status and public-support tests. Lobbying and advocacy rules. Employment and volunteer compliance. Fiscal sponsorship. Written for executive directors, board members, and senior leadership who want to understand the frameworks shaping their work.
501(c)(3) vs. 501(c)(4) vs. 501(c)(6)
Most founders default to 501(c)(3) without realizing another subsection might better fit their advocacy ambitions, member-service model, or political reality, and here's how to pick the right one before you commit.
A Brief History: Part II
From the Revenue Act of 1917 to the Tax Reform Act of 1969 to today's Form 1023-EZ, the modern 501(c) regime is the product of a century of political compromise, and understanding why each layer was added is the fastest way to predict what regulators will look at next.
A Brief History: Part I
Modern nonprofit law didn't start with the Revenue Act of 1917; it traces back to the English Statute of Charitable Uses of 1601 and the common-law trust doctrine that still shapes how American courts interpret fiduciary duty today.
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