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IRS Exempt Organization Newsletter 2015-6

  • Bryan Cave LLP
  • -
  • USA
  • -
  • April 6 2015

Don't miss the IRS webinar: Unrelated Business Income Tax and Tax-Exempt Organizations IRS releases FY 2014 Data Book Top eight tax tips about

IRS posts final Form 8960 instructions for Net Investment Income Tax

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 4 2014

The Internal Revenue Service has posted final instructions to Form 8960, Net Investment Income TaxIndividuals, Estates, and Trusts, to its

Does the U.S.- German double tax treaty also apply to a U.S. limited liability company?

  • Bryan Cave LLP
  • -
  • Germany, USA
  • -
  • April 29 2013

Whenever a U.S. Limited Liability Company ("US-LLC") is involved in cross-border shareholding structures concerning the United States

ACA reporting and disclosure: the complexity continues (part 3 of 3)

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 16 2015

Welcome back to the third and final segment of our 3-part discussion of the ACA reporting and disclosure forms. In Part 1, we focused on the basics:

When and why to use the Section 83(b) election

  • Bryan Cave LLP
  • -
  • USA
  • -
  • August 26 2014

Start-up founders, executives and other employees should understand the role that Internal Revenue Code Section 83 plays in effective tax planning

Private foundations: a trend towards program related investments

  • Bryan Cave LLP
  • -
  • USA
  • -
  • January 27 2014

A program related investment (PRI) is a powerful tool for a private foundation to positively influence social enterprise while advancing its

Booster club fundraising may present private inurementprivate benefit concerns

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 27 2014

In a recent decision, Capital Gymnastics Booster Club v. Commissioner, T. C. Memo 2013-193, the Tax Court held that a gymnastics booster club did not

It’s income tax time again . . . But don’t forget about the gift tax return

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 26 2014

It's that time of the year againtax time! Like it or not, when tax season rolls around it is time for most Americans to add "do taxes" to the

Reporting target’s deductions in an acquisition

  • Bryan Cave LLP
  • -
  • USA
  • -
  • April 29 2013

Corporate clients often want a transaction to close at the beginning or end of the day. Generally, the reason for choosing the beginning or end of

The Monthly Measurement method: is there a “there”, there?

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 25 2014

The proposed rules for implementation of the Employer Mandate (aka "Shared Responsibility for Employers Regarding Health Coverage" or "Play or Pay"