According to some recent public reporting, the Trump administration is considering plans to take action to undermine civil society. Below are resources to support our community.

‍

• Solidarity Letter: Standing in solidarity together, rather than falling one by one, is essential to countering threats against NGOs and civil society. Here is a broad coalition Open Letter Rejecting Presidential Attacks on Nonprofit Organizations to tell President Trump he cannot abuse his power to punish nonprofit organizations he disagrees with. Here is a list of current signatories, including Democracy Forward. This letter is open to all nonprofits and nonpartisan organizations. 

• Public Webinar: Submit this form to view a recording of the ACLU, Public Citizen, State Democracy Defenders Fund, Leadership Conference on Civil and Human Rights, and Americans Against Government Censorship briefing on the anticipated executive orders targeting non-profit organizations.

• Comprehensive compilation of resources (Charity & Security Network): The Charity & Security Network has created a public, comprehensive compilation of helpful resources for NGOs, including regarding messaging, Executive Orders, tax status, the False Claims Act, terrorism designations, document retention, and more. 

• Memo: As Deadline Approaches, Trump Administration May Face Legal Hurdles to Their Efforts to Chill Private Sector Conduct (Democracy Forward): A memo from Democracy Forward providing a summary of the President’s Executive Order on diversity, equity, and inclusion as it relates to attempts to target civil society; discussing the legal hurdles that the President’s anti-DEIA agenda has encountered so far and will continue to face; and highlighting the multiple solidarity efforts that have emerged across sectors.

‍

Messaging & Communications Resources

• Memo: Messaging Guidance on expected non-profit EO (Americans Against Government Censorship): this memo provides recommendations on messaging regarding the expected non-profit EO.

‍

Tax Status Resources

• Memo on Threats to Tax Exempt Status (Sandler Reiff): this memo briefly summarizes the process for revocation of tax-exempt status by the IRS, the consequences of revocation and the available means for challenging a revocation in court. 

• Blog Post: Evolving Threats to the Tax-Exempt Status of 501(c)(3) Nonprofits (International Center for Not-For-Profit Law): A comprehensive primer on threats to an organization’s 501(c)(3) status, as well as links to other resources and an explanation of recent executive orders. 

• Blog Post: How the IRS Can – and Can’t – Revoke Federal Tax-Exempt Status (the Nonprofit Alliance): A blog post explaining the process for revoking tax-exempt status. 

• IRS Publication: Compliance Guide for Tax-Exempt Organizations (IRS): Official guidance from the IRS on compliance for Tax-Exempt Organizations.

• IRS Publication: How to Appeal an IRS Determination on Tax-Exempt Status (IRS): Official guidance from the IRS on the administrative appeals process for tax-exempt status determinations. 

• IRS Trainings: Training for Existing 501(c)(3) Tax-Exempt Organizations (IRS): Official trainings from the IRS on compliance for 501(c)(3) organizations.

‍

Resources on Other Legal Risks

• Primer: The “Foreign Terrorist Organization” Designation Scheme (ACLU): An explainer on the “Foreign Terrorist Organization” designation scheme in the Antiterrorism and Effective Death Penalty Act. 

• Explainer: What is Section 1324? (National Immigration Project): An explainer on the law that the Trump administration could use to target organizations that assist immigrants. 

‍

Security & Data Protection Resources

• Memo: Data Protection Best Practices for Nonprofits (Nonprofit Resiliency Network, New York Lawyers for the Public Interest, Lawyers Alliance for New York): This memo provides best practices for organizations to protect their clients’ and members’ data as well as the organization’s own data. It also provides best practices for data protection considerations when responding to a government investigation.
• Guide: Personal and Organization Security 101 (Beacon): this memo provides suggestions and resources for improving personal and organizational security.

• Primer: Document Retention Policies for Nonprofits (National Council of Nonprofits): A primer explaining document retention policies for nonprofits, including sample policies and best practices.

• Blog Post: How Long Should Your Small Business Keep Documents? (U.S. Chamber of Commerce): A blog post geared toward businesses (rather than NGOs) cataloguing document retention requirements of multiple federal statutes and agencies.

‍

Resources on How Executive Orders Could Affect NGOs

• Chart of Executive Order Affecting Nonprofits (National Council of Nonprofits): This chart outlines some of the EOs that may affect nonprofits directly or indirectly

• General FAQs on Executive Actions Impacting Nonprofits (National Council of Nonprofits): this document includes frequently asked questions regarding pressing concerns of nonprofits across the country. 

‍

Resources for Nonprofits that Receive Federal Funding

• A Nonprofit Checklist: Conducting a Risk Assessment for Federal Funding (National Council of Nonprofits): this guide includes initial steps that nonprofits can engage in to conduct a risk assessment as the Administration targets federal grants and contracts for termination.

• A Nonprofit Checklist: What to do When Your Federal Grant or Contract is Terminated (National Council of Nonprofits): this guide includes initial steps that nonprofits should engage in when they learn that their federal grant or contract is terminated by a federal agency.

• Issue Brief: False Claims Act Basics for Nonprofits (Charity & Security Network): A short overview of the False Claims Act and potential liability for nonprofits, from 2018.

‍