PRACTICE AREAS
Legal Services for Nonprofit and Tax-exempt Organizations
Caritas Law Group regularly serves as outside general counsel to tax-exempt and nonprofit organizations. We also represent donors with respect to significant gifts, and socially responsible companies with respect to cause-marketing arrangements and corporate giving strategies.
click on any icon to learn more
Learn more about our practice areas.
FEATURED BLOG POSTS
- IRS Proposes to Close the Race-Based Scholarship Safe Harbor for Private Schools
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
- The Legal Tools Used Against Nonprofits Are Not New
Political scientists who study what's often called "closing civic space" have documented a remarkably consistent set of tools used across very different regimes. Russia's 2012 "foreign agents" law required NGOs receiving foreign funding and engaging in loosely defined "political activity" to register under that label, submit to intensive audits, and carry the designation on all public materials; Human Rights Watch has tracked similar foreign agent laws spreading to dozens of other countries since, describing them as a standard item in the authoritarian playbook. Hungary's 2017 "Lex NGO" imposed similar transparency and registration burdens targeted at organizations critical of the government, while allowing ideologically aligned groups to operate without the same scrutiny. Egypt's 2017 NGO law restricted foreign funding and political advocacy outright, backed by criminal penalties. Between 2014 and 2016 alone, researchers tracked more than sixty countries imposing new restrictions on civil society funding and assembly.
- The New Federal Tax Credit for School Scholarships
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