Legal Guidance about How U.S. Presidents (Can’t) Revoke an Organization’s Tax-Exempt Status

A U.S. president cannot singlehandedly revoke any organization’s tax-exempt status or even request that the IRS audit or investigate an organization.

1. Nonprofits Under Fire: How the IRS Can — and Cannot — Revoke Federal Tax-Exempt Status from Jeffrey S. Tenenbaum and the Nonprofit Alliance. A short, clearly-written summary.
2. Threats to Tax Exempt Status from Sandler Reiff. A detailed memo.

Trackers: Executive Orders Affecting Nonprofits

As (lawful and unlawful) executive orders shift the nonprofit landscape, these trackers explain the scope of the orders, how nonprofits and other actors are fighting back, and the current status of those orders.

1. Chart of Executive Orders from the National Council of Nonprofits.
2. Litigation Tracker: Legal Challenges to Trump Administration Actions from Just Security.
3. Response Center from Democracy 2025. To search for updated information by issue (like “Gender Identity” or “Immigration”), agency, etc., scroll down and click on “Filters.”
4. Tracking the Policy Landscape for the Charitable Sector from Independent Sector.

Diversity, Equity, Inclusion, and Accessibility in Employment, Education, Funding, etc.

Diversity, Equity, Inclusion, and Accessibility (DEIA) is not inherently illegal, and the Executive Orders don’t even explain what would make a DEIA program illegal. These resources answer common questions about the DEI Executive Orders or offer links to legal assistance.

1. FAQs on Responding to Recent DEI Executive Orders from Public Counsel. To access the resource, click on the blue text below “Downloads.”
2. Multi-State Guidance Concerning Diversity, Equity, Inclusion, and Accessibility Employment Initiatives from the attorneys general of Arizona, California, Connecticut, Delaware, Illinois, Hawaii, Maine, Maryland, Massachusetts, Minnesota, Nevada, New Jersey, New York, Oregon, Rhode Island, and Vermont.
3. Legal Assistance Intake Form for Organizations Protecting and Advancing DEI from the Lawyers’ Committee for Civil Rights Under Law.
4. Pro Bono Legal Assistance Interest Form from The Legal Education, Advocacy and Defense (LEAD) for Racial Justice program, led and coordinated by the Black Freedom Fund, a collaborative that includes The Lawyers’ Committee for Civil Rights of the San Francisco Bay Area, Public Counsel, and Adler & Colvin.

Immigration Law Resources for Nonprofits Engaged with Immigrants

Nonprofits often have the right to limit ICE access, protect sensitive information, and adopt model policies that safeguard immigrant communities. These resources review those rights and explain how to avoid violating “harboring” laws.

1. FAQs and Model Policies to Protect Nonprofits Responding to Immigration Attacks (including protections for employees, volunteers, contractors, and clients)
   • FAQs on Nonprofit and Small Business Rights with Respect to ICE from Public Counsel. To access the resource, click on the blue text below “Downloads.”
   • A Guide for Employers: What to Do if Immigration Comes to Your Workplace from the National Immigration Law Center (NILC). To read the practical “Preparation Checklist,” scroll down or download the PDF.
   • Promoting Fair and Safe Workplaces for All from the California Attorney General’s Office. This resource is not written for nonprofits, but the sample policy on p. 17 may be helpful.
   • Template to Help Food Sites Establish Guidelines For Volunteers & Staff for ICE Presence from Oregon Food Bank.
   • A Sample Policy for Employers Protecting the Community recommended by the Immigrant Legal Resource Center (ILRC).
   • Suggested workplace protections from union and labor activists from Labor Notes. Written with a focus on union contracts, but any workplace can adopt these protections.
2. Understanding U.S. laws about “harboring” immigrants. Under Section 1324 of the Immigration and Nationality Act (INA), it’s illegal to smuggle, transport, or protect (“harbor”) certain immigrants.
   • What is Section 1324? Understanding the Smuggling/Harboring Federal Crime from the National Immigration Project. Offered in English and Spanish.
   • Harboring: Overview of the Law from CLINIC. In this in-depth resource, pages 1-2 and 10-13 offer crucial information.

Risk Assessment and Planning

It’s easier to weather the storm when you’re prepared. These legal, digital security, and staff safety guides emphasize the key steps: Have a plan, practice it, and know your red lines.

1. Brief guides:
   • Survival Strategies in Difficult Times: Tripwires and Safety Planning for Individuals and Organizations from Brevity & Wit.
   • How to Simplify and Streamline During a Crisis from the Nonprofit Risk Management Center. A short, practical guide.
2. Detailed guides:
   • Safety & Security Resources for Nonprofits from the San Francisco Foundation. Includes links to resources, pro bono legal support, and rapid response grants.
   • Readiness and Resilience-Building Resources: Cybersecurity, Legal Compliance, Physical Security, and Crisis Communications for Civil Society from the Democracy Protection Network. In-depth resources with useful links to other resources.
   • Weathering the Storms: Building Social Justice Resilience Against Opposition Attacks from RoadMap. Published in 2015, but still relevant.
   • Weathering the Storms: A Toolkit on Protecting Your Organization Against Opposition Attacks from RoadMap. Published in 2017, but still relevant. Includes detailed resource templates.

Strong and Strategic Messaging

Nonprofits can be clear and confident in communicating about how we are resisting, despite bullying and misinformation.

1. Making DEI Real: How Nonprofits Can Communicate Diversity, Equity, and Inclusion in Meaningful and Accessible Ways from Bethany Snyder at Snyder Strategies.
2. Do Not Comply: A Lesson from the Last Three Months of Anti-Trans Attacks from Erin Reed of Erin in the Morning.
3. Messaging Guides from Anat Shenker-Osorio’s team at ASO Communications. Offers guides in English, Spanish, and Portuguese.
4. These Words Are Disappearing in the New Trump Administration from The New York Times (gift link).

Resource Collections for Nonprofit Resilience

This is a collection of collections to help figure out what to do when we don’t know what to do.

1. Nonprofit Resilience Under Trump 2.0: Resources from CalNonprofits.
2. Resources to navigate uncertainty from the Minnesota Council of Nonprofits.
3. The Impacts of the Recent Executive Orders on Nonprofits from the National Council of Nonprofits

Nonprofit Voter Engagement

As nonprofits unite to fight voter suppression and misinformation, vulnerable nonprofits deserve clear guidance and safety strategies.

1. Electoral Safety Toolkit from Vision Change Win.
2. Trump Executive Order on Voting and Elections is Likely Unconstitutional, Also Inaccurately Describes Law on Lobbying by Nonprofits with Federal Funds from Nonprofit VOTE.
3. The President’s Executive Order on Elections, Explained from the Brennan Center for Justice.

Resources Specific to California Nonprofits

Please suggest any additional tools to support strong California community organizations.

1. FAQs: Immigrant Worker Protection Act (AB 450) from the California Department of Justice.