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Apostilles: What Global Nonprofits Need to Know 600 320 Bailey Doman

Apostilles: What Global Nonprofits Need to Know
Nonprofit global expansion
What Nonprofits Should Consider Before Expanding Abroad 600 320 Lynn Kuzneski

What Nonprofits Should Consider Before Expanding Abroad
Donor advised funds
Why a Public Charity Might Use a Fiscal Sponsor 600 320 Kelli Coleman

Why a Public Charity Might Use a Fiscal Sponsor
Donor advised funds
You Might Not Need to Start a Nonprofit Corporation 600 320 Lynn Kuzneski

You Might Not Need to Start a Nonprofit Corporation
Friends Of charitable organization
Friends Of Organizations 600 320 Kelli Coleman

Friends Of Organizations
Protecting the Market You Build in a Licensing Deal 600 320 Kelli Coleman

Protecting the Market You Build in a Licensing Deal
AI in Commercial Contracts: Part Two 600 320 Kelli Coleman

AI in Commercial Contracts: Part Two
AI in Commercial Contracts, Part One 600 320 Kelli Coleman

AI in Commercial Contracts, Part One
A Five-Part Framework to Mitigate “Made in America” Scrutiny 600 320 Kelli Coleman

A Five-Part Framework to Mitigate “Made in America” Scrutiny
Your Influencer Contract Template May Already Be Out of Date 600 320 Kelli Coleman

Your Influencer Contract Template May Already Be Out of Date
Board oversight of AI
Board Oversight in the Age of AI 600 320 Lynn Kuzneski

Board Oversight in the Age of AI
Venture Capital Litigation in the Unicorn Era: What VCs Need to Know 600 320 Kelli Coleman

Venture Capital Litigation in the Unicorn Era: What VCs Need to Know
  1. Based on IRS data on 501(c)(3) organizations as of 2024.
  2. Rev. Rul. 66-79, 1966-1 C.B. 48 (setting out the factors demonstrating a domestic charity’s discretion and control over funds sent abroad).
  3. Priv. Ltr. Rul. 200931059; Priv. Ltr. Rul. 201751015.
  4. IRS Adverse Determination Letter No. 2015110033; see also IRS Chief Counsel Memorandum 200504031 (applying the same discretion-and-control factors).
  5. Rev. Rul. 68-489, 1968-2 C.B. 210 (a domestic charity may distribute funds to a foreign organization without jeopardizing its exemption so long as it retains control and discretion, keeps records, and limits distributions to projects furthering its own exempt purpose).
  6. IRS Chief Counsel Advice 2024-0007 (written 2018; released Mar. 29, 2024) (applying the same discretion-and-control standard to charitable contributions of property and vendor payments).
  7. Exec. Order No. 14,169, “Reevaluating and Realigning United States Foreign Aid,” 90 Fed. Reg. 8619 (Jan. 20, 2025).
  8. Presidential Memorandum for the Heads of Executive Departments and Agencies (Feb. 7, 2025).
  9. Exec. Order, “Restoring Public Service Loan Forgiveness” (Mar. 7, 2025).
  10. House Committee on Ways and Means, Full Committee Hearing, “Foreign Influence in American Non-profits: Unmasking Threats from Beijing and Beyond” (Feb. 10, 2026).
  11. H.R. 9772, Foreign Funding Transparency Act, 119th Cong. (2026) (introduced July 18, 2026; would require tax-exempt organizations to disclose aggregate foreign-national contributions on Form 990).
  12. U.S. Dep’t of the Treasury, Press Release, “Treasury Announces Form 990 Transparency Initiative to Expose Hidden Funding and Strengthen Oversight” (Apr. 23, 2026) (identifying fiscal sponsorship arrangements as a specific area of focus).
  13. The NAD is a self-regulatory body of the advertising industry that monitors advertising for compliance with truth-in-advertising laws and has the power to initiate actions.
  14. The full article is available for download at the SSRN website here. A blog post summarizing the article can be found here.
  15. The authors appropriately present their findings as descriptive only.  They identified 287 lawsuits involving 628 VC firms during the study period, which raises the question whether that level of litigation should be viewed as significant or comparatively modest. The authors note that VC litigation rates remain below those of public companies but avoid judgments about whether venture capital firms are sued too often or too rarely.
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