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Tax Law Changes Will Seriously Impact Nonprofits and the Rest of Us Last week I attended the annual board retreat of NYCON, the New York Council of Nonprofits. There was considerable discussion of the pending tax bill in Congress. According to New York State Comptroller DiNapoli, federal spending in New York during 2016 included $55…

Revisiting Related Party Transactions The New York Not-For-Profit Corporation Law was substantially amended in 2014. Among other things, those amendments introduced the concept of “related party transactions” in order to reduce the possibility of unlawful self-dealing by corporate insiders. A “related party” was defined as an officer, director or key employee of the nonprofit. A…

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