Resource Library

All of CAPLAW’s resources and publications are now available in CAPLAW’s new Resource Library. Use the search filters below to find the resource you need.

Tax Talk: IRS Issues Ruling on Joint Venture with For-profit

Tax Talk: IRS Issues Ruling on Joint Venture with For-profit

The Internal Revenue Service (IRS) recently issued long awaited guidance on so-called "ancillary" joint ventures between tax exempt organizations and for-profits. An "ancillary" joint venture is a partnership between an exempt organization and a for-profit where the activity being conducted by the...

Tax Talk: IRS Issues Ruling on Joint Venture with For-profit

Almost on the Same Page: HHS’s Adoption of the Uniform Guidance

Recipients and subrecipients of federal funding from the U.S. Department of Health and Human Services (HHS) and other federal agencies can soon expect greater uniformity in the rules that govern the administration and use of those funds. HHS published an Interim Final Rule (the "Rule") on October...

Tax Talk: IRS Issues Ruling on Joint Venture with For-profit

Complying with the New Head Start Program Performance Standards in 2024

On August 21, 2024, the federal Office of Head Start (OHS) released extensive regulatory changes to the Head Start Program Performance Standards. These changes (the “New HSPPS”) address a wide swath of topics, including staff wages and benefits, child safety, the integration of mental health into...

Tax Talk: IRS Issues Ruling on Joint Venture with For-profit

Grants Pass v. Johnson: The Supreme Court Rules on Approach to Homelessness

On June 28, 2024, the U.S. Supreme Court issued a decision in Grants Pass v. Johnson that could increase the challenges faced by unhoused individuals and the CAAs that serve them. The Supreme Court upheld city ordinances in Grants Pass, Oregon, barring people from sleeping or camping outside in...

Tax Talk: IRS Issues Ruling on Joint Venture with For-profit

Go Fish: Reacting to the Shifting Regulatory Framework Post-Loper Bright

Although it’s unlikely any CAAs will wade into the fishery law at the core of the recent U.S. Supreme Court case Loper Bright Enterprises v. Raimondo, the decision has muddied the legal waters, which has significant implications for organizational operations and programming. This case overturned a...

Tax Talk: IRS Issues Ruling on Joint Venture with For-profit

Incentive Compensation: Another Option in a Staffing Strategy

Many Community Action Agencies (CAAs) routinely review the perks they provide to help retain experienced staff and hire new talent. One way which CAAs may choose to reward productive employees is by adopting and implementing an incentive compensation plan. Incentive compensation is a one-time...