Please Treat the Information in the Digest as Confidential. Do Not Circulate Outside of the Lex Mundi Network.

If you are interested in a matter, please let us know as soon as possible by emailing Isis Bous and Allison Laubach through the “Ask About a Matter” button on the details page or directly (ibous@lexmundiprobono.org; alaubach@lexmundiprobono.org) and let us know which project(s) interests you. We will place matches with Lex Mundi member firms on a first-come, first-served basis.

You can view all matter summaries on the “Digest” page(s). To view summaries by legal need, select the category of interest. See details of individual matters via the “Read More” link in a matter. To view all details of all available matters, choose “View All”.

Taproot Earth

Consultation on Charitable Status “Tipping” and “Unusual Gifts” Exemption

Summary:

Assist a nonprofit advancing climate justice by providing a comprehensive consultation on avoiding charitable status “tipping” and the “unusual gifts” exemption.

Referred by:

Jurisdiction(s): U.S.
About the Organization: Taproot is non-profit committed to building power and cultivating solutions among frontline communities advancing climate justice and democracy. They advance climate solutions through movement-building, law & policy strategies, global climate reparations, and equitable disaster recovery.
Legal Entity Type: Nonprofit/Charity
SDG(s): Affordable and Clean Energy, Climate Action, Life on Land (sustainability of ecosystems), Sustainable Cities and Communities
Legal Issue(s):

Taproot Earth worked with a Lex Mundi firm to establish charitable status earlier this year. Now, they are seeking guidance on receiving large gifts while avoiding charitable status “tipping,” as well as the “unusual gifts” exemption.