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Results: 1-10 of 35

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

Lobbying for nonprofit organizations - tracking political activities under the Tax Code and the Lobbying Disclosure Act

  • Venable LLP
  • -
  • USA
  • -
  • July 31 2009

Nonprofit organizations conducting federal lobbying are subject to two separate definitions of lobbying

Lobbying for 501(c)(3) organizations - tracking political activities under the Tax Code and the Lobbying Disclosure Act

  • Venable LLP
  • -
  • USA
  • -
  • July 31 2009

501(c)(3) organizations that engage in federal lobbying are subject to at least two separate legal definitions of lobbying in order to comply with applicable federal tax and disclosure laws

Increasing the chances of receiving new markets tax credit financing

  • Locke Lord LLP
  • -
  • USA
  • -
  • October 5 2009

Next month, the Community Development Financial Institutions Fund ("CDFI Fund"), a division of the Treasury Department, will award $5 billion of new markets tax credits ("NMTC Allocations") to community development entities ("CDEs"), the vast majority of which are financial institutions, non-profits and governmentally-related entities

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"

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

IRS interim report on tax-exempt colleges and universities compliance project

  • Latham & Watkins LLP
  • -
  • USA
  • -
  • May 17 2010

The Internal Revenue Service (IRS) released an interim report on May 7, 2010 summarizing the responses to compliance questionnaires sent to nonprofit colleges and universities in October 2008

IRS denies exemption to local fraternity foundation providing scholarships to chapter members

  • Dinsmore & Shohl LLP
  • -
  • USA
  • -
  • August 4 2010

The IRS ruled that a foundation formed to provide tuition and room and board scholarships to members of a local fraternity chapter is not entitled to exempt status as a Section 501(c)(3) educational organization

Deferred compensation for tax-exempt and governmental executives

  • Duane Morris LLP
  • -
  • USA
  • -
  • September 29 2010

One of the most significant challenges in attracting talented executives in the tax-exempt and governmental entity (TEGE) sectors is designing a compensation structure that accomplishes three goals: rewards acknowledged "superstars" in the field; incentivizes performance commensurate with the long-term goals of the entity; and sufficiently protects the entity against employees' being lured away by other employers

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