2026 Lane Reports

MIGHT TAX-DAY CHARITABLE DEDUCTIONS BE IN OUR FUTURE?
Tuesday, February 3, 2026
The impact of last year’s One Big Beautiful Bill Act on charitable tax deductions, particularly for high-income donors, has prompted scholars and policymakers alike to rethink the incentives around charitable giving. Starting this year, only charitable gifts exceeding 0.5% of a taxpayer’s Adjusted Gross Income (AGI) will be deductible, so if...
Ex-Aurora Mayor Backed $450K Line of Credit Without Council Approval; Nonprofit Leader Racked Up Charges at ATMs and Strip Clubs
Friday, January 2, 2026
Entrepreneurial nonprofits and for-profit social enterprises alike are embracing the opportunities the Low-profit Limited Liability Company (L3C) offers. It can facilitate impact investments, optimize tax efficiency, and attract mission-aligned stakeholders. But what the L3C can’t do is help its managers dodge their fiduciary responsibilities. ...

Announcing Marc J. Lane's 35th Book:

The Mission-Driven Venture: Business Solutions to the World's Most Vexing Social Problems

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