Charity Lawyer Blog

The One Big Beautiful Bill Act made significant changes to the charitable deduction rules, and most of them took effect this year, just in time to reshape how you might approach your year-end giving. Some of the changes help donors who do not itemize. Others make giving somewhat less advantageous for those who do. As the busiest giving season of the year approaches, here is w...

On September 4, 2026, the IRS published a proposed regulation, REG-119986-25, that would tighten the racial nondiscrimination requirement private schools have operated under for over 50 years. Private schools have long known that a racially discriminatory admissions policy costs them their 501(c)(3) exemption. What is new here is that the proposed rule would eliminate the lon...

At a recent CLA Nonprofit Organizations Committee program, Rose Chan Loui, Founding Executive Director of the Lowell Milken Center for Philanthropy and Nonprofits at UCLA School of Law, walked through the current legal landscape facing tax-exempt organizations. She pointed to a historic volume of executive orders, agency rulemaking used to shift policy without legislation, th...

The One Big Beautiful Bill Act created a federal tax credit for donations to K-12 scholarship organizations. The provision is codified at 26 U.S.C. § 25F, added by Section 70411 of Public Law 119-21, signed in July 2025. It takes effect for the 2027 tax year.

Arizona has run its own version of this since 1997. The federal program borrows the structure closely enough...