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The IRS plans to begin recurring market segment examination of tax-exempt bonds, including the hospital marke which is likely to present increased concern for tax-exempt and governmental hospitals with bond financing this year and well into 2013 and beyond.

Private foundations and donor advised funds face excise taxes for grants made to other non-profit organizations that turn out to be merely supporting organizations for other charities.

The IRS recently issued Form 8940, Request for Miscellaneous Determination, in response to the concern expressed by practitioners that there was no published or uniform way in which a tax-exempt organization could make certain requests of the IRS.

On September 14, 2021, Contra Costa County issued Health Order No. HO-COVID19-57 (the "Order") mandating certain Contra Costa County businesses and operations to verify its patrons and employees...

Over the years, we have seen and reviewed numerous sets of nonprofit organization bylaws.

The Taxpayer First Act, enacted July 1, 2019, requires tax-exempt organizations to electronically file information returns and related forms.

The Taxpayer First Act, enacted July 1, 2019, requires tax-exempt organizations to electronically file information returns and related forms.

On August 17, 2021, Exempt Organizations Rulings & Agreements (EO R&A) office issued Interim Guidance (IG) memorandum (TEGE-07-0821-0016)...

Our thoughts and prayers are with those impacted by Hurricane Ian, including families, clients, friends, and colleagues. As we keep a close eye on the storm and its path, we hope...

We have reported previously on the activities of Aussie Farms, an animal rights group in Australia that, earlier this year, published an internet-based interactive map.

Seigfreid Bingham was pleased to recently sponsor a table at the BMA Foundation Annual Dine and Dance with the Stars event.

When seeking tax exempt status, the definition of social welfare can become somewhat less broad.

The California Board of Equalization in December 2013 issued guidance to advise nonprofit real-estate owners of the property tax consequences of hosting on their tax exempt properties solar generating equipment owned by for-profit renewable energy developers.

In 30 percent, or 273 campaigns, charities received less than 50 percent of funds raised.

In August 2017, the Canada Revenue Agency ("CRA") updated its Guidance CG-014 on community economic development ("CED") activities and charitable registration.

Notice 2012-52, 2012-35 IRB 317 provides that contributions made to an LLC that is wholly owned by a domestic charity are deductible assuming all of the other requirements of IRC Section 170 are met.

Anyone who works with a charity, or with a business supporting or collaborating with a charity, will have heard, at some point (especially with good legal counsel), about how important it is to be...

Donors often want to ensure that a gift is used for the donor's intended purpose long after the gift is initially made. Donor restricted funds are created in a number of ways, including through conditions in a written gift agreement or under the terms of a charitable trust.