By Elizabeth Manchester and Kelley O’Donnell On July 29, 2025, U.S. Attorney General Pam Bondi issued a sweeping memorandum titled “Guidance for Recipients of Federal Funding Regarding Unlawful Discrimination,” which identifies unlawful diversity, equity, and inclusion (DEI) initiatives — particularly those involving scholarships — and sets forth suggestive best practices for entities to comply with...

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...

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...