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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"

A Texas-sized IRS controversy? Governor Perry vetoes disclosure legislation

  • Venable LLP
  • -
  • USA
  • -
  • May 29 2013

It seems the IRS controversy has spilled into the states. Late last week Governor Rick Perry vetoed legislation that would have required the

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

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

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

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

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