Meliora Law, PLLC

06/26/2026

We are proud to be a sponsor of the inaugural Women & Wealth event hosted by The SHERO Fund in honor of Women's Equality Day.

This inspiring event will bring together women from across the Capital Region and beyond for a day of meaningful conversations around financial confidence, leadership, investing, business ownership, career growth, women's health, legacy planning, and building wealth with intention.

If you're looking to expand your network, gain valuable insights, and connect with other women who are leading, building, investing, and creating impact, this is an event you won't want to miss.

📅 August 25, 2026
📍 Universal Preservation Hall, Saratoga Springs, NY

🎟️ Learn more and get your tickets here: https://sherofund.myflodesk.com/womensequalityday

06/23/2026

This National Family-Owned and Operated Businesses Day, we are grateful for the opportunity to support the companies that generations have worked hard to build. From governance and contracts to succession planning and risk mitigation, it is a privilege to help protect your long-term vision.

Thank you for allowing us to be part of your story.

If you are navigating growth, transitions, or long-term planning, know that we are here to help.

[email protected]
(518) 219-6950
meliorafirm.com

06/16/2026

Succession planning is not only about retirement or selling a business. A strong succession plan also helps businesses prepare for situations where an owner or key decision-maker suddenly becomes unavailable due to illness, disability, or other unforeseen circumstances.

Planning ahead helps:

🔹Maximize tax advantages
🔹Preserve business value
🔹Reduce operational disruption
🔹Clarify leadership transitions
🔹Support employees, co-owners, and family members
🔹Create a smoother path forward during difficult moments

Whether your business is closely held, family-owned, or growth-focused, succession planning is an important part of long-term stability. Our team has extensive experience helping family owned and other businesses navigate the succession planning process. We combine our trusts and estates, tax and corporate knowledge to offer business owners comprehensive advice that protects their businesses and families.

Learn more about our corporate and estate planning services:
[email protected]
(518) 219-6950
meliorafirm.com

Meliora Law is a women-owned boutique law firm.

06/04/2026

For nonprofits, a common misconception is that earning a "profit" automatically threatens tax-exempt status. Not so. Nonprofits can generate revenue from multiple sources and may end a year with a surplus. The key question is not just how much money comes in, but how that revenue is generated and used.

A few key principles to know:

🔹 Surplus must support the mission. A nonprofit can retain money after expenses, but those funds must be used to advance its tax-exempt purpose, not to improperly benefit insiders or private individuals.
🔹 How revenue is earned matters. Revenue-producing activity is not inherently a problem. But if an organization conducts substantial activities in a way that looks more like a commercial business than mission-driven programming, the IRS may question whether those activities further the exempt purpose.
🔹 Unrelated Business Income Tax (UBIT) is a real consideration. Income from a trade or business that is regularly carried on and not substantially related to the organization's exempt purpose may be subject to unrelated business income tax. Sponsorship revenue also needs careful analysis, because a qualified sponsorship payment may be excluded from UBIT, while advertising revenue may be taxable.

Getting these distinctions right early helps nonprofits grow revenue without putting tax-exempt status at risk.

Learn more about our nonprofit and tax-exempt legal services:
[email protected]
(518) 219-6950
meliorafirm.com

05/26/2026

Many small and growing businesses need ongoing legal support without a full-time in-house attorney.

Our fractional general counsel services include practical, day-to-day guidance on contracts, compliance, and legal risks with respect to key decisions.

Inquire about a monthly support plan:
[email protected]
(518) 219-6950
meliorafirm.com

05/19/2026

The period after losing a loved one can feel overwhelming, especially when legal and administrative tasks arise.

Taking a few early, thoughtful steps can help create clarity and avoid complications, such as securing key documents, identifying decision-makers, and waiting for legal guidance before making distributions.

Our estate administration approach is practical and client-centered, guiding families with care, clarity, and respect for their circumstances.

Contact us for guidance tailored to your situation:
[email protected]
(518) 219-6950
meliorafirm.com

05/10/2026

Between early calls and early wake-ups, deadlines and daycare pickups, being a lawyer and a mom isn't always seamless, but it is rewarding.

As a law firm built by mothers, we understand firsthand the balance, pressure, and perspective that parenthood brings. It has shaped how we advocate, how we listen, and how we show up for our clients.

Today we're celebrating all mothers who are doing the work, seen and unseen, every day.

Happy Mother's Day!

05/08/2026

On April 23, the U.S. Department of the Treasury announced a new Form 990 Transparency Initiative, signaling that the IRS intends to require significantly more detailed reporting from 501(c)(3) organizations, with a particular focus on fiscal sponsorship arrangements.

Treasury wants to see exactly who controls project funds, how money moves between fiscal sponsors and sponsored projects, and where pass-through funding originates. Two additional proposed pieces of federal legislation, the Stop FUNDERS Act and the SPONSOR Act, could also expose fiscal sponsors to criminal and civil liability for the conduct of their sponsored projects.

The legal risk profile of fiscal sponsorship has materially changed, and organizations that treat this as a future compliance problem will find themselves behind when the final regulations arrive. Our latest Legally Sound publication breaks down what Treasury's announcement means for fiscal sponsors, what the pending legislation would do, and practical steps organizations can and should take now. See the full Legally Sound article here 👉 https://meliorafirm.com/news%2C-updates-%26-insights/f/form-990-transparency-initiative

Questions about your fiscal sponsorship structure or compliance exposure? Our Not-for-Profit team is happy to answer them:

[email protected]
(518) 219-6950
meliorafirm.com

05/07/2026

AI tools can boost efficiency, but they also introduce legal and operational risks if not addressed early.

Practical guardrails can help reduce risk:
▪️ Set clear internal rules for AI use
▪️ Keep sensitive data out of public tools
▪️ Verify outputs before relying on them
▪️ Review vendor AI terms carefully

We help organizations create practical AI use policies and contract protections.

Let’s talk:
[email protected]
(518) 219-6950
meliorafirm.com

04/30/2026

Long-term care planning works best before it becomes urgent.

Starting early creates more flexibility and options, including asset protection.

We help clients think through long-term care needs, Medicaid-related strategies when appropriate, and how family goals align with practical next steps.

Thoughtful planning today can lead to clearer decisions tomorrow.

Request an introductory planning meeting:
[email protected]
(518) 219-6950
meliorafirm.com