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Article
IRS Issues Guidance On Charitable Contributions To Disregarded Entities Of Charities
The IRS provided guidance (Notice 2012-52, 2012-35 I.R.B. 1) regarding the deductibility of contributions to domestic single-member limited liability companies.
United StatesTax
Grant Thornton LLP
Article
The CARES Act: What Small Business Owners And Not-For-Profit Organizations Need To Know
On March 27, 2020, President Trump signed into law the Coronavirus Aid, Relief, and Economic Security Act (H.R. 748) (the "CARES Act").
United StatesCoronavirus (COVID-19)
Cahill Gordon & Reindel LLP

Charitable Contributions Under The CARES Act

On March 27, 2020, the bipartisan Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. In order to encourage charitable contributions at this unprecedented time, the CARES Act made some valuable changes to the way those contributions are treated on your tax return.

United StatesCorporate/Commercial Law

Duane Morris LLP

Golfing To Fight Cancer

The yearly fundraiser will be held at the Country Club of North Carolina in Pinehurst, NC. Festivities begin on November 13 with a VIP HOPE Dinner, followed by the golf tournament on November 14.

United StatesCorporate/Commercial Law

Ward and Smith, P.A

New York Attorney General Issues Guidance On Not-For-Profit Law

In April, the New York State Attorney General's office released guidance addressing key provisions of the New York Not-for-Profit Corporation Law.

United StatesCorporate/Commercial Law

Proskauer Rose LLP

New York Not-For-Profit Board Chair Requirement Delayed Again

One of the more contentious requirements imposed by the New York Non-Profit Revitalization Act is the new Section 713(f) of the Not-for-Profit Corporation Law...

United StatesCorporate/Commercial Law

Patterson Belknap Webb & Tyler LLP

NFL Conversion Process May Be Challenging

Jeff Tenenbaum's message in the EO Tax Journal's EOTJ Mailbag regarding the NFL's decision to relinquish its federal tax-exempt status and the challenges it may face during the conversion process...

United StatesCorporate/Commercial Law

Old Confusions Back For Charitable Property Tax Exemptions

The HUP test is a 30-year-old measure for determining what constitutes a purely public charity.

United StatesCorporate/Commercial Law

Duane Morris LLP

PATH Act 501(C)(4) Matters Update: Notification Requirement Postponed, Temporary Regulations And Additional Guidance To Follow

Since enactment of the PATH Act on December 18, 2015, exempt organizations have been waiting for IRS guidance on the new Section 501(c)(4) notification requirement and procedures for organizations...

United StatesCorporate/Commercial Law

Patterson Belknap Webb & Tyler LLP

Private Foundation Grants to Public Charities Engaged in Advocacy on Environmental Issues

The recent oil spill in the Gulf of Mexico has fouled the wetlands and fisheries of the coastal states raising calls for more regulation of deep water drilling and exploration.

United StatesCorporate/Commercial Law

McGuireWoods LLP

Public Announcement Of Revocations In The IRB

Exempt Organizations Examinations expects to publish in the Internal Revenue Bulletin ("IRB") public announcements concerning the previous revocation of exempt status for 77 organizations.

United StatesCorporate/Commercial Law

Bryan Cave Leighton Paisner

RP-2021-40: Announcing New No-Rule Area Under Sec 4941 For Private Letter Rulings

Revenue Procedure 2021-40 amplifies Rev. Proc. 2021-3, 2021-1 IRB 140, which sets forth areas of the Internal Revenue Code (Code) relating to issues on which the Internal Revenue Service (Service)...

United StatesCorporate/Commercial Law

Bryan Cave Leighton Paisner

The "Fit For Service" Board

In essence, it is a call for formal "continuous improvement" processes at the board level.

United StatesCorporate/Commercial Law

McDermott Will & Emery

The Triangle Parking Lot Gets An Ability Makeover!

Volunteers from Goodwin Procter working alongside our EPIC Service Warriors painted over the old, static images for the handicapped parking spaces.

United StatesCorporate/Commercial Law

Goodwin Procter LLP

Womble Carlyle Attorney Stephanie Yarbrough Named To SCBIO Board

Womble Carlyle's Stephanie Yarbrough has been appointed to the Board of Directors of SCBIO.

United StatesCorporate/Commercial Law

Womble Bond Dickinson

Worcester Telegram & Gazette Publishes, "Leading By Example: Aivi Nguyen Once Accepted Charity, Now Heads Up United Way Board"

Growing up poor as a Vietnamese immigrant, AiVi relied heavily on community programs similar to those the United Way supports.

United StatesCorporate/Commercial Law

Bowditch & Dewey

Most Health Insurance Co-ops Are Losing Money

According to a recent audit by the Office of Inspector General of the U.S. Department of Health and Human Services, 22 of the 23 Consumer Operated and Oriented Plans created under the Affordable Care Act lost money in 2014.

United StatesFood, Drugs, Healthcare, Life Sciences

Nonprofit Revitalization Act And Executive Compensation Reform Act Of 2013: Proposed New York Laws Would Reform Governance Rules For Nonprofits

Proposed New York Laws Would Reform Governance Rules for Nonprofits.

United StatesTax

Patterson Belknap Webb & Tyler LLP

Senate FinanceE Committee Chairman Urges IRS To Increase Enforcement in the Tax-Exempt Area

As part of the Senate Finance Committee’s investigation of tax-exempt organizations, Chairman Charles Grassley (R-Iowa) on June 1, sent letters to two top IRS officials, asking them to increase enforcement related to perceived abuses in the tax-exempt area.

United StatesTax

Powell Goldstein LLP

YMCA Exempt Charity

In the third appellate decision in ten years of litigation, a commercial fitness center failed in a claim that the operation of a fitness center by a YMCA violated the prohibition against subsidizing a commercial business unrelated to the YMCA’s charitable purpose.

United StatesTax

Showing 81–100 of 1554 results

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