Estate Planning with a Non-U.S. Citizen Spouse
A couple in which one spouse is not a U.S. citizen may need to engage in special estate planning. It is important to note that
Should Private Schools Be Concerned About Title IX Regulations?
In 2022, a federal district court in Maryland held that tax exemption qualified as federal financial assistance to subject a private religious school to Title
Bills and Services to Cancel—and Keep—When a Loved One Dies
A loved one’s passing is challenging on many different levels. In addition to the emotional difficulty of processing someone’s death, there are also the many
Can Artificial Intelligence Programs Write Basic Estate Planning Documents?
With the increased coverage of artificial intelligence (AI) and all of the applications it can have in our everyday lives, some people may wonder whether
Who Can Act as a Registered Agent?
A registered agent is a person or company that receives official paperwork, like service of process, on behalf of an entity. The registered agent must
Why Nonprofits Should Not Make Loans to Directors and Officers
Nonprofits generally should avoid making loans to officers and directors even though Virginia does not prohibit such loans. In fact, under Va. Code § 13.1-826(9),
When is an Employer Liable for the Actions of Its Employees?
Virginia allows plaintiffs to recover from the employer of an individual who negligently harms them on three theories: negligent hiring, negligent retention, and vicarious liability.
Is Your Charitable Contribution Tax Deductible?
The IRS defines a charitable contribution as a “donation or gift to, or for the use of, a qualified organization.” A charitable contribution must be
How the Unrelated Business Income Tax Can Affect Nonprofits
Tax-exempt 501(c)(3) organizations must operate primarily to achieve religious, charitable, scientific, or educational purposes and may not carry on more than an insubstantial amount of
