California Assembly Bill 1318 was signed into law by the Governor on October 7, 2025 and immediately made effective. AB 1318 was designed to protect state funding of charitable nonprofits from potentially unfair and unlawful revocation of such nonprofits’ federal tax-exempt status by a federal government hostile to their missions and activities. It accomplishes this
Tax
Bold New People-Centered Initiative on AI Launched by Major Foundations
“Artificial intelligence is a matter of design — not destiny.”
That’s the message behind Humanity AI: an ambitious new initiative formally announced on Tuesday, August 14, 2025, by a core coalition of ten of America’s leading philanthropic foundations. With $500 million already promised and a five-year timeline, Humanity AI is “dedicated to making…
Nonprofit Resources of the Week – 10/4/25
Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Resources of the Week.
Notable Nonprofit Posts, Articles, & Other Resources:
Presidential Memorandum on Countering Domestic Terrorism: Legal and Enforcement Implications (Ann K. Batlle, Megan E. Bell, Sarah E. Bouchard, Katelyn M. Hilferty, Tomer J. Inbar, Sandra Moser,…
Nonprofit Radio: The State Of The Sector (Beginning With AI)
I recently joined fellow Nonprofit Radio contributor Amy Sample Ward (CEO, NTEN) in conversation with host Tony Martignetti about artificial intelligence (AI), cybersecurity, governance, and the general state of the nonprofit sector. Listen to the latest podcast here or on your favorite podcast apps.
This year, any conversation about the nonprofit sector finds its way…
Podcast Episode 1: Cross-Border Disputes in the EU: The Cyprus Advantage
In a world where commerce increasingly transcends national boundaries, legal disputes frequently do the same. Whether arising from complex supply agreements, cross-border financing, or international partnerships, commercial conflicts often involve parties, assets, and courts in multiple EU jurisdictions.
In this AI generated podcast, we explore how businesses can leverage Cyprus as a strategic hub for…
Nonprofit Resources of the Week – 9/6/25
Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Resources of the Week.
Notable Nonprofit Posts, Articles, & Other Resources:
Charities Push Feds To Keep Combined Federal Campaign (Paul Clolery, Nonprofit Times) [Ed. See also the letter from the National Council of Nonprofits and the United Way…
Welcoming a New AGPLAW Partner: Serena K. Ghanimeh
We are thrilled to announce that Serena K. Ghanimeh has joined AGPLAW as a Partner, bringing over 25 years of distinguished legal experience across corporate law, international transactions, mergers & acquisitions, arbitration, and maritime law.
With a career spanning complex cross-border contracts in the energy, construction, and shipping sectors, Serena has become a trusted advisor…
Indiana Department of Revenue rules that generative AI services are not subject to sales tax
By John Ormonde
On July 23, 2025, the Indiana Department of State Revenue issued Revenue Ruling # 2025-02-RST holding that generative artificial intelligence (AI) services accessed through web browsers or application programming interfaces are considered services and not subject to sales/use tax. The ruling involved a company headquartered outside of Indiana that provides advanced AI services to customers through…
Charitable Registration: California Attorney General Requirements for Nonprofits
By May Harris
This is Part 4 of our California Nonprofit Law Essentials series, where we’ve been walking through the legal steps every California nonprofit must take to start strong, and then remain compliant and credible.
In Part 1, we introduced the big picture of nonprofit law in California. In Part 2, we explored the requirements…
Generative AI chatbot service not subject to Indiana sales tax
In one of the first pieces of administrative guidance addressing the sales tax treatment of generative artificial intelligence (AI) services, the Indiana Department of Revenue (DOR) recently issued a revenue ruling confirming that charges for a generative AI chatbot service are not subject to Indiana sales tax. In reaching its conclusion, the Indiana DOR used…