Treasury releases its priority plan and the Form 990 implementation regulations *

USA - September 13 2011
Treasury just released the 2011—2012 Priority Guidance Plan.

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Type II supporting organizations must have readily identifiable beneficiaries *

USA - May 11 2011
In a tightly written plain English opinion, the D.C. Circuit Court of Appeals in Polm Family Foundation v. U.S. explained an important requirement of Type II supporting organizations.

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National Taxpayer Advocate recommends statute of limitations on revocation of tax-exempt status *

USA - January 12 2011
On the last day of 2010, the National Taxpayer Advocate, in its tenth annual report to Congress, recommended that Congress enact a statute of limitations on revocation of a charity's tax-exempt status, to run concurrently with the current period of limitation on assessments.

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The new tax relief law - what is in it for charities? *

USA - December 23 2010
On Friday, December 17, 2010, the President signed into law the unwieldy titled, "Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010".

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IRS issues cash balance plan guidance *

USA - November 19 2010
The Internal Revenue Service (the "IRS") recently issued both final and proposed regulations for hybrid retirement plans (the "Final Regulations" and the "Proposed Regulations," respectively).

Co-authors: Michael S Sirkin, Lisa A. Berkowitz Herrnson, Andrea S Rattner, Paul M Hamburger, Ira G Bogner.

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