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The IRS publicly released on August 21, 2007 the Tax-Exempt Bond Financings Compliance Check Questionnaire which it is sending by the end of August 2007 to 200 exempt organizations that have tax-exempt bonds outstanding. The purpose of the compliance check is to help the IRS evaluate the adequacy of procedures and practices Section 501(c)(3) organizations have in place to establish and maintain compliance with the federal tax-exempt bond rules.

On May 22, 2025, the U.S. House of Representatives advanced legislation, known as "The One, Big, Beautiful Bill" (the "Bill"), introducing several major provisions and changes to the tax code...

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We have been counting down the most common bylaw problems facing nonprofit organizations.

With the end of the year approaching, your supporters may be thinking about making charitable contributions they can deduct on their 2017 federal tax returns.

The COVID-19 pandemic likely will cost far more economically than any contemporary hurricane or other natural disaster, and tragically,...

The IRS recently issued Notice 2014-4 (the "Notice"), which provides interim guidance for Type III supporting organizations seeking to qualify as functionally integrated by supporting governmental organizations.

The IRS recently determined that an exempt organization may change its state of domicile without affecting its tax-exempt status...

Every January, the IRS releases a series of revenue procedures detailing how organizations can obtain private letter rulings and determinations and listing issues on which the IRS will not rule during the coming year.

The IRS has announced procedural changes that will impact exempt organizations in 2018. These changes concern new organizations and organizations that have lost exemption due to automatic revocation.

At the end of 2013, the state of New York enacted substantial revisions to the New York not-for-profit statute, resulting in a major overhaul of New York laws applicable to nonprofit organizations.

Pennsylvania charities that rely on exemptions from real property tax and sales and use tax may have good reason to be concerned.

We sat down with Michael Narain, the founder of Out My Closet, to talk about the vital role this nonprofit organization plays in the lives of at-risk LGBTQ+

Before Hurricane Harvey unleashed its devastation on Texas and Louisiana, Federal Emergency Management Agency (FEMA) Administrator Brock Long said, "People need to be the help before the help arrives."

Providers, including charitable hospitals, nonprofit organizations, and academic medical centers, should watch for possible policy changes in the tax reform bill reconciliation process.

There have been several recent Congressional developments involving the Foreign Agents Registration Act (FARA), underscoring that enforcement of FARA remains a priority issue for members of Congress, in particular.

The IRS has finalized regulations (T.D. 9582) regarding whether the order in which a trust or estate distributes income to charity under its governing instrument will be respected for federal income tax purposes.

The U.S. Supreme Court has recently refused to intervene in the long-running skirmish over whether a state can compel online retailers to collect sales tax.