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New Tax Law: Understanding the Impacts on Charities and Giving

ASU Lodestar Center

The tax law and jobs act (TCJA) presents many changes for nonprofits to consider in 2018. The following changes to the law are some of the most critical when considering the effect they may have on charitable giving to nonprofits. Far fewer will be subject to the federal estate tax with the law expanding exemption to many more.

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Year-end donation processing

Robert Weiner

When in doubt, contact an attorney who specializes in nonprofit law or contact the IRS for a ruling. ). published by the Council for the Advancement and Support of Education. So if the charity did not process the charge until January 2012, the donor would be treated as making the gift in 2012 rather than 2011, as she intended.

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Fair Use Victory Advances a Future of Accessibility for All

Beneblog: Technology Meets Society

HathiTrust, a unanimous three-judge panel concluded that digitizing books in order to enhance research and provide access to individuals with print disabilities is lawful on the grounds of fair use —that is, a limitation and exception to the exclusive rights granted by copyright law to the author of a creative work ( Section 107 of the U.S.

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Hosting Harkin at the Hub

Beneblog: Technology Meets Society

This landmark federal law, known as the “Emancipation Proclamation for people with disabilities,” has been remarkably successful in protecting the rights of people with disabilities. The ADA and the special education laws have produced the best-educated population of people with disabilities in U.S.

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Nonprofit Technology Celebrates International Women's Day

Tech Soup

From the beginning, it was about jobs, education, and money. Gender parity in education and equal pay for equal work are unresolved issues in 2017. By 2011, American women surpassed men in gaining college degrees , including advanced degrees. women became the majority of law students. Law and Advocacy. Shortfalls.

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The Case for Copyright Exceptions and Fair Use

Beneblog: Technology Meets Society

Such action, the Court decided, didn’t constitute copyright infringement because it was fair use , that is, a limitation and exception to the exclusive rights granted by copyright law to the author of a creative work. It also underscores just how critical a balanced copyright law is for technology innovation. copyright law.

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Important Considerations for Nonprofits When Applying for IRC 501(c)(3) Status: Part 1

Tech Soup

I retired from the Internal Revenue Service (IRS) at the end of 2011 after 25 years of service. Know the Law. The first step in understanding tax laws applicable to nonprofit tax-exemption is to carefully read the Internal Revenue Code section (IRC§) 501(c)(3) and, although they may not be necessary, the Treasury Regulations.

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