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Results: 1-10 of 35

Religious institutions: August 2014

  • Holland & Knight LLP
  • -
  • USA
  • -
  • August 6 2014

The IRS allegedly has a procedure in place for "signature authority" to initiate a church tax investigation or examination, subject to an independent

IRS proposes strict political rules for nonprofits: comments due February 27

  • Wiley Rein LLP
  • -
  • USA
  • -
  • January 16 2014

On November 29, 2013, the U.S. Internal Revenue Service (IRS) published a Notice of Proposed Rulemaking (NPRM) with respect to regulating the

Mythbusting: the top 10 fallacies of 501(c)(3) lobbying

  • Venable LLP
  • -
  • USA
  • -
  • December 1 2010

Many 501(c)(3) organizations shy away from lobbying and other politically-related activities out of concern for their tax status

IRS proposed rule for 501(c)(4) organizations may ultimately affect 501(c)(6) trade associations

  • Arent Fox LLP
  • -
  • USA
  • -
  • December 6 2013

On November 26, 2013, the Treasury Department issued proposed regulations that would drastically change how 501(c)(4) organizations can engage in

New guidance regarding the grantmaking activities of public charities electing under Code Section 501(h)

  • Faegre Baker Daniels
  • -
  • USA
  • -
  • February 4 2010

In late 2009, the IRS issued a private letter ruling (a "PLR") that offers guidance for grantmaking public charities that have made a lobbying election under Section 501(h) of the Internal Revenue Code of 1986, as amended (the "Code"

Election-year issues for 501(c)(3) organizations: how you can and cannot get involved in the political process

  • Venable LLP
  • -
  • USA
  • -
  • September 25 2012

The presidential election is less than 45 days away

Attention nonprofits: the IRS Form 990 deadline is around the corner, time to begin annual audit and review governance practices

  • Wiley Rein LLP
  • -
  • USA
  • -
  • April 1 2013

With the deadline quickly approaching for most nonprofits to file their annual tax returns with the Internal Revenue Service (IRS), now is the time

IRS proposes new definition of “political activity” for social welfare organizations

  • Morgan Lewis & Bockius LLP
  • -
  • USA
  • -
  • February 20 2014

On November 29, 2013, the Internal Revenue Service (IRS) and the U.S. Department of the Treasury issued a Notice of Proposed Rulemaking (NPRM

GuideStar provides report on grant-making and donations to charitable organizations

  • McGuireWoods LLP
  • -
  • USA
  • -
  • September 1 2011

GuideStar, a nonprofit organization that maintains a database of information about tax-exempt organizations, released a new publication on August 19, 2011, reviewing the rules for making grants to charities and deductible charitable contributions

Federal focus on indirect tax arbitrage benefits to colleges and universities: could access to tax-exempt bonds be limited?

  • Latham & Watkins LLP
  • -
  • USA
  • -
  • May 6 2010

Tax arbitrage, the use of tax-exempt bond proceeds to purchase higher-yield investment assets, is generally prohibited under federal law