By Elizabeth Manchester, Madeline Ursini, and Kelley O’Donnell The One Big Beautiful Bill Act (OBBBA) introduces sweeping tax changes that will significantly impact nonprofit organizations. While the law aims to encourage charitable giving through a new universal deduction available to all taxpayers, including those who do not itemize, it simultaneously imposes new and higher excise...
By Elizabeth O. Manchester and Kelley J. O’Donnell On June 26, 2025, Rhode Island enacted Bill 579 SUB A, Chapter 41, establishing new compliance and reporting requirements for nonprofit organizations operating within the state. Aimed at enhancing transparency and accountability in the nonprofit sector, the law mandates that any nonprofit receiving more than $50,000 annually from the General...
Client AlertsNonprofitRhode Island Nonprofits – Reminder to Meet Your Sales Tax Exemption Filing Deadline
June 26, 2025
By Elizabeth Manchester and Madeline Ursini Rhode Island nonprofits holding sales tax exemption certificates are reminded to file their renewal applications before the upcoming deadlines to maintain their tax-exempt status and comply with updated requirements. Sales tax exemption certificates issued by the Rhode Island Division of Taxation are valid for a period of four years...
Client AlertsCommercial & Public FinanceReal EstateMassachusetts Proposes Withholding Tax on High-Value Real Estate Transactions by Non-Resident Sellers
June 24, 2025
By Allison Fleet and Kelley O’Donnell The Massachusetts Department of Revenue (“DOR”) has proposed a new regulation, 830 CMR 62B.2.4, which introduces a significant change to the taxation of real estate transactions within the Commonwealth by non-resident sellers. The regulation mandates a withholding tax on the sale or transfer of Massachusetts real estate by non-resident...
Client AlertsLitigation & DisputesNonprofitHigher Ed: New Lawsuit Challenges Federal Grant Program for Hispanic-Serving Institutions
June 18, 2025
By Elizabeth O. Manchester, James P. McGlone, and Kelley J. O’Donnell A new lawsuit will test the legality of grant programs of the U.S. Department of Education for colleges and universities, charging that these programs unlawfully discriminate based on race or ethnicity. (Read the complaint here.) These programs, collectively referred to in the complaint as the “Hispanic-Serving Institutions...
By Alicia Samolis, Sean Fontes, Morgan Hedly, & Michael Gamboli The EEO-1 Report must be filed by covered employers by June 24, 2025 at 11:00pm EDT. The reporting requirement applies to private employers with 100 or more employees in one workweek in the fourth quarter of 2024 and certain federal contractors with over 50 employees. When counting employees, affiliated...
Client AlertsCommercial & Public FinancePSH Partner Amy Oakley Named a 2025 Woman of Influence in Commercial Real Estate by ALM/GlobeSt.com
May 7, 2025
PROVIDENCE, RI, May 7, 2025 – Partridge Snow & Hahn (PSH), a regional business law and litigation firm, announces that partner Amy T.M. Oakley has been named a 2025 Woman of Influence in the Commercial Real Estate (CRE) Legal Counsel category by ALM/GlobeSt.com. This annual award celebrates the significant contributions of women in the commercial...
Client AlertsCommercial & Public FinanceCorporate & BusinessTax-Exempt Financing for 501(c)(3) Borrowers – Part I: Eligibility and Issuance
May 5, 2025
By Eugene Bernardo and David DiSegna When borrowing for capital projects, 501(c)(3) borrowers often have various options to achieve their financing goals. Traditional financing through a bank or engaging in specific capital campaign fundraising efforts are well-known options. However, tax-exempt bond financing may also be available to certain non-profit borrowers. While there are often many...
Client AlertsEmployment & LaborFederal Contractors Advised to Make Changes to Their DEI Programs
April 23, 2025
By Alicia Samolis, Sean Fontes, Morgan Hedly, & Michael Gamboli Federal contractors need to take note of two Executive Orders impacting their employee Diversity Equity and Inclusion (“DEI”) programs. Unlike the recent EEO and DOJ guidance regarding employer DEI initiatives applying to all employers, these two Executive Orders require changes to existing previously lawful federal contractor DEI initiatives....
Client AlertsLitigation & DisputesWhat We’re Watching: Peebles, et al. v. JRK Property Holdings, Inc.
April 18, 2025
By Suzanne Elovecky and Hannah Amadei What We’re Watching: Peebles, et al. v. JRK Property Holdings, Inc. Massachusetts SJC hears arguments on what is “Reasonable Wear and Tear” under the Security Deposit Statute On April 7, 2025, the Supreme Judicial Court heard the parties’ arguments on two certified questions from U.S. District Court Judge Nathanial...
