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Results: 1-10 of 77

Boards must ask questions to avoid front-page headlines like this

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • February 26 2013

Board members of any organization must keep in mind that their oversight responsibilities require them to ask tough questions to avoid having their

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

First Amendment precludes inquiry into misappropriation of church funds

  • Holland & Knight LLP
  • -
  • USA
  • -
  • July 17 2012

In Askew v. T’ees of the General Assembly of the Church of the Lord Jesus Christ of the Apostolic Faith, Inc., Case No. 11-1916, 2012 WL 2433497 (3d Cir. June 28, 2012), the Third Circuit held that the non-entanglement principle embedded in the Religion Clauses of the First Amendment prevented it from deciding whether a church and its officials were misappropriating church funds for personal use, breaching their fiduciary duty to the church, and failing to submit annual financial statements to the Commonwealth of Pennsylvania

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

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

Possible tightening of qualification requirements for social welfare organizations

  • Bryan Cave LLP
  • -
  • USA
  • -
  • August 9 2012

This past March 2012, critics from both major political parties called for changes to the rules governing what qualifies as a social welfare organization, also known as a 501(c)(4) organization

Religious institutions update

  • Holland & Knight LLP
  • -
  • USA
  • -
  • December 6 2012

Although the most significant changes for large employers are still to come, implementation of the Patent Protection and Affordable Care Act (ACA) (Public Law 111-148) is in full swing

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

New York Attorney General to impose expansive new disclosure requirements on not-for-profit organizations making political expenditures

  • Greenberg Traurig LLP
  • -
  • USA
  • -
  • April 23 2013

The New York State Attorney General (the AG) has proposed broad new regulations which will require notforprofit organizations filing with the AG's

NLRB asserts jurisdiction over Chicago nonprofit corporation that operates charter school

  • Franczek Radelet PC
  • -
  • USA
  • -
  • January 3 2013

In a 3-1 decision in Chicago Mathematics & Science Academy Charter School, Inc. and Chicago Alliance of Charter Teachers & Staff, IFT, AFT, AFL-CIO, the