United States: Corporate/Commercial Law

The “One Big Beautiful Bill Act” (OBBBA) made several changes to the federal income tax rules for charitable giving that apply beginning with the 2026 tax year. The new framework keeps the basic structure of the federal charitable deduction rules...

The False Claims Act (FCA) is the single-most powerful tool for rooting out fraud against the US government, and any nonprofit that receives federal funds should ensure compliance is integrated...

As artificial intelligence reshapes the operational and financial landscape of virtually every sector, nonprofit organizations are no exception. From AI-powered donor outreach platforms to automated grant management...

On April 29, the Delaware Supreme Court affirmed dismissal of stockholder suits challenging advance notice bylaws adopted by The AES Corporation and Owens Corning...

Federal agencies are deploying equity and equity-linked capital instruments across the critical minerals sector, fundamentally reshaping how mining and processing projects are capitalized, governed and exited. This structural shift introduces new considerations for sponsors and strategic investors navigating transactions where national security priorities intersect with private capital formation.

Strong startup ecosystems thrive on trust, expertise, and clear paths to capital. Trey Bowles, founder of Park Cities Angel Network, discusses how community-rooted early-stage investing, disciplined deal flow, and practical founder guidance create the infrastructure that helps companies avoid costly mistakes and gives local innovation a better chance to scale.

The U.S. Department of Labor has proposed a new rule establishing a nationwide standard for joint employer status under federal labor laws, introducing a four-factor test that could significantly...

Quantum computing poses unprecedented challenges to privacy and cybersecurity frameworks, fundamentally altering how organizations must approach data protection and compliance. As quantum capabilities advance, businesses face emerging risks including enhanced data analytics that could reidentify anonymized information and the threat of adversaries stockpiling encrypted data for future decryption. Organizations must proactively assess their risk profiles and implement strategic oversight measures to prepare

On April 29, the Delaware Supreme Court affirmed dismissal of stockholder suits challenging advance notice bylaws adopted by The AES Corporation and Owens Corning...

Strong startup ecosystems thrive on trust, expertise, and clear paths to capital. Trey Bowles, founder of Park Cities Angel Network, discusses how community-rooted early-stage investing, disciplined deal flow, and practical founder guidance create the infrastructure that helps companies avoid costly mistakes and gives local innovation a better chance to scale.

Qualified small business stock (QSBS) and non-QSBS issued to founders, employees and independent contractors is generally subject to Section 83.

In the life sciences sector, securing funding and achieving market leadership requires more than groundbreaking innovation. Companies must implement strategic intellectual property...