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A federal judge on July 30, 2019 overturned an IRS ruling, issued almost exactly a year ago, that allowed many nonprofits to stop disclosing their donors on their annual tax returns.

Many donors appreciate "thank-you" notes from charities as a polite gesture and do not realize they can be a key to a deduction.

U.S. public charities are blessed, but also challenged, by a relative lack of regulation governing their grants to foreign persons and foreign entities.

Tax deductions for charitable contributions require the satisfaction of certain substantiation requirements.

Charities frequently desire to house some of their assets and operations in a subsidiary company for liability protection, management and other beneficial business reasons.

On August 8, the IRS released a new one page Form 8940, Request for Miscellaneous Determination, to obtain advance approval on certain activities.

When people hear planned giving, they usually think of bequests and other gifts to charities that take place after death designed to minimize estate and inheritance taxes.

In a letter dated May 31, to Sarah Hall Ingram, Commissioner for Tax Exempt and Government Entities – the American Hospital Association (AHA) asked the IRS to make it clear that participating in an accountable care organization (ACO) will not result in impermissible inurement or private benefit to tax-exempt nonprofit hospitals and will not generate unrelated business income tax (UBIT) if the entity involved is in compliance with the Centers for Medicare and Medicaid Services’ (CMS) eligibility

The Protecting Americans from Tax Hikes Act of 2015 (PATH) was signed into law by President Obama on December 18, 2015.

Incorporating under Delaware law can be an attractive option for a not-for-profit organization because Delaware law often grants greater flexibility with respect to the governance and structuring of the organization.

On December 20, 2019, President Trump signed into law changes to the private foundation excise tax on net investment income under Section 4940 of the Internal Revenue Code.

Donors must receive acknowledgment letters from charitable organizations in order to deduct contributions of $250 or more.

Apart from one brief regulation issued several years ago, the Internal Revenue Service (IRS) has never issued comprehensive guidance for 457(f) plan sponsors.

On October 26, the Washington Post released an insightful investigative report on disclosures of exempt organizations with a "significant diversion" of their assets. The report highlights the range of problems, including embezzlement, theft, fraud, and misuse, that can afflict exempt organizations of all types and sizes

Increasing global focus on money laundering, terrorist financing, and tax fraud has led to a raft of international transparency regimes.

Reminder to tax-exempt organizations: 990s, other forms due on May 17; information and tools available to help

Under the Not-for-Profit Corporation Law ("NPCL") it is relatively clear that (i) any committee with corporate authority must be comprised only of trustees, and (ii) committees must be appointed by the board, and not, for example, by the chair (other than special committees).