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Most people use the terms “nonprofit” and “not-for-profit” interchangeably. In casual conversation, that may not matter. Legally and for tax purposes, however, the distinction can affect how an organization operates, who it is intended to benefit, whether contributions are tax-deductible, and how the IRS regulates it. This c…

Idaho community association law has changed materially over the last two legislative sessions. The changes are especially important for newer homeowners associations, associations dealing with accessory dwelling units, and boards enforcing rental restrictions. Three developments deserve particular attention. NEW RULES FOR DEVELOPER CONTROL AND HOA …

Effective July 1, 2026, Idaho significantly expanded protections for accessory dwelling units (“ADUs”). Senate Bill 1354 not only limits how cities may regulate ADUs, it also restricts the ability of homeowners’ associations (“HOAs”) to prohibit them. The legislation raises an important question that many HOAs, developers, and property ow…

As partner retirements accelerate and client relationships define firm value, succession planning is more necessary than ever. It separates firms that will transition successfully from those that will not. Nationally, law firms remain underprepared for leadership transition. A Thomson Reuters survey found that only 37% of firms have a formal succes…

Fennemore is pleased to highlight a significant and favorable development for Colorado’s construction industry. On April 6, 2026, the Colorado Supreme Court issued a landmark decision on Ralph L. Wadsworth Construction Co. v. Regional Rail Partners, clarifying the scope of recoverable claims under the Colorado Public Works Act —bringing long-ne…

Nevada Lawyer April 2026, State Bar of Nevada, reprinted with permission. Nevada has a long-standing history rooted in mining. What is new, and legally consequential, is the ever-increasing role Nevada now plays in the nation’s broader critical minerals supply chain. As federal policy pushes aggressively toward domestic production of lithium, cop…