If you have been involved in the not-for-profit sector, particularly that subsect of the industry involving federally tax-exempt organizations under 501(c)(3) of the Internal Revenue Code, then you have probably come across well-intentioned colleagues using the words...
PLDO Law Blog
Nonprofit Organizations
Is A Not For Profit Organization Permitted To Engage In Lobbying Activities?
Lobbying provides an avenue through which charities can create change in communities and be a voice for the marginalized or disenfranchised in society. However, organizations exempt from taxation under the Internal Revenue Code ("IRC") Section 501(c)(3) are expressly...
Automatic Revocation of Tax-Exempt Status: A New Streamlined Process for Retroactive Reinstatement
Federal law mandates that most tax-exempt organizations file annual returns with the Internal Revenue Service (IRS). Following the enactment of the Pension Protection Act of 2006, and commencing in the 2007 tax year, tax-exempt organizations which fail to file...
SHOULD CLIENTS KNOW IF THEIR ATTORNEY USES AI? CONFIDENTIALITY AND INFORMED CONSENT CONSIDERATIONS
Once safely confined to the realm of science fiction, AI is now an undeniable reality. AI driven tools are rapidly evolving and becoming indispensable across industries, including the legal field. Attorneys now have access to AI-powered research assistants, contract...
DEVELOPING AN EFFECTIVE “AI” POLICY
Artificial Intelligence (“AI”) is now a very real part of our business ecosystem, and will play an increasing role in many companies’ continued growth. Leveraging a business's data assets and the skills of its workforce, there are numerous ways that AI can help...
TO COMPETE OR NOT TO COMPETE
Scrutiny of new and existing noncompetition and nonsolicitation provisions affecting employees and independent contractors has magnified since February 26, 2025. That Wednesday, the Federal Trade Commission (FTC) issued a directive to form a Task Force to examine...
BUSINESSES VS. THE FEDERAL GOVERNMENT: AN UPDATE ON THE ONGOING LEGAL BATTLE OVER THE CTA
The fight over the Corporate Transparency Act drags on as the Financial Crimes Enforcement Network further postpones reporting requirements. PLDO Attorney Javellys Polanco provides the latest update for businesses below: The Corporate Transparency Act, 31 U.S.C. §...
WHY BUSINESS SUCCESSION PLANNING SHOULD BE A PRIORITY IN 2025
Succession planning is a vital yet often neglected component of a comprehensive business strategy. Whether it is a start-up or a ten-year-old business, developing a succession plan is a critical step in ensuring the continuity and long-term stability of any business....
