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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

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

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

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

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

IRS targets nonprofits' political activity

  • Wiley Rein LLP
  • -
  • USA
  • -
  • March 15 2012

As part of its 2012 Work Plan released on February 8, 2012, the Exempt Organization (EO) division of the Internal Revenue Service (IRS) noted that it would be targeting political activity by nonprofits this year

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

Unrelated business income and executive compensation: final report on tax-exempt colleges and universities compliance project provides guidance for all nonprofits

  • Hunton & Williams LLP
  • -
  • USA
  • -
  • May 6 2013

The Final Report of the Colleges and Universities Compliance Project, released by the IRS on April 25, focuses primarily on the reporting of

Lobbying and campaign activities

  • Lathrop & Gage LLP
  • -
  • USA
  • -
  • September 18 2012

With it being a Presidential election year, it is important for charitable and other tax exempt organizations to understand the extent to which a tax exempt organization may participate in a candidate’s political campaign for public office or lobby on legislative issues