Search results

Order by most recent / most popular / relevance

Results: 1-10 of 60

Internet fundraising for tax-exempt organizations

Proskauer Rose LLP
-
USA
-
May 8 2013

The IRS recently released an Information Letter, written in response to a congressman's inquiry about an unidentified charity's unidentified

Lawyers as nonprofit directors maximizing opportunities, mitigating risks

Proskauer Rose LLP
-
USA
-
March 7 2013

Attorneys can reap enormous rewards by serving on nonprofit boards. Lawyers derive tremendous personal satisfaction in governing an organization that

A full plate for the IRS: IRS releases 2012 exempt organizations 2012 annual report and 2013 workplan

Proskauer Rose LLP
-
USA
-
February 14 2013

At the end of January, 2013, the IRS Exempt Organizations Group ("EO") released its annual report, highlighting EO's 2012 accomplishments and

IRS imposes 27-month deadline for filing exemption applications for all types of exempt organizations seeking retroactive recognition of exemption and denies retroactive recognition of exemption if Forms 990 not filed

Proskauer Rose LLP
-
USA
-
January 10 2013

The IRS continues to implement the "three years and you're out" rule for Form 990 non-filers added by the Pension Protection Act of 2006 (the "PPA"). That

The American Taxpayer Relief Act of 2012: stealth impact on charities

Proskauer Rose LLP
-
USA
-
January 3 2013

The American Taxpayer Relief Act of 2012 ("TRA") (H.R. 8) passed by the Senate on January 1, 2013, passed by the House of Representatives early on January

Proposed legislation would require nonprofit organizations participating in California political campaigns to disclose the identity of their donors

Proskauer Rose LLP
-
USA
-
January 2 2013

Two new bills recently introduced in the California State Legislature would increase the disclosure requirements applicable to certain nonprofit

New York Attorney General issues proposed regulations to require nonprofits to publicly disclose their political expenditures and their donors’ identities

Proskauer Rose LLP
-
USA
-
December 21 2012

New York Attorney General Eric T. Schneiderman has issued proposed regulations that would require many nonprofit organizations to annually disclose

Private Letter Ruling 201236022 (09112012)

Proskauer Rose LLP
-
USA
-
November 15 2012

In this PLR, the Internal Revenue Service ("IRS") ruled that amounts paid to charities from the residue of the decedent's estate pursuant to a settlement agreement qualified for the charitable deduction for federal estate tax purposes because the charities had an enforceable right under state law to receive a portion of the residuary estate due to the undue influence by the drafting attorney (who was also a beneficiary

IRS issues guidance on Hurricane Sandy disaster relief efforts

Proskauer Rose LLP
-
USA
-
November 8 2012

In response to the severe damage caused by Hurricane Sandy, the IRS has issued several news releases that provide guidance to charitable organizations, employers, and individuals who want to help victims of Hurricane Sandy

Proposed regulations change rules governing good faith determinations of a foreign organization’s equivalence to a public charity

Proskauer Rose LLP
-
USA
-
October 3 2012

The IRS recently issued proposed regulations amending the rules applicable to a private foundation’s good faith determination that that a foreign grantee is the foreign equivalent of a public charity or private operating foundation, grants to which will be “qualifying distributions” and not “taxable expenditures.”

next >