We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 27

The Non-Profit Revitalization Act of 2013 overhauls New York nonprofit corporation law

  • McGuireWoods LLP
  • -
  • USA
  • -
  • October 3 2013

Both houses of New York's legislature this spring unanimously passed The Non-Profit Revitalization Act of 2013, (NY S.5845A.8072) (the "Act"), a

Changes to the 2013 forms 990, 990-EZ, and 990-PF for exempt organizations

  • McGuireWoods LLP
  • -
  • USA
  • -
  • April 22 2014

The IRS has revised Forms 990 and 990-EZ for the 2013 tax year, as well as the instructions for the 2013 Forms 990, 990-EZ, and 990-PF. The due date

The literary class action II - Three Cups of Tea

  • McGuireWoods LLP
  • -
  • USA
  • -
  • May 17 2011

Greg Mortenson turned a passion for mountain-climbing and an interest in helping the women of Central Asia into a multimillion dollar charitable foundation and a bestselling book

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

Disaster relief - what you need to know

  • McGuireWoods LLP
  • -
  • USA
  • -
  • August 25 2011

In the aftermath of the recent earthquake that shook the east coast of the United States, the tornados of this summer and now the impending hurricane season, we are reminded that we are subject to the mercy of natural forces causing injury to individuals and property

The problems with inflating class settlements - Klier v. Elf Atochem Inc.

  • McGuireWoods LLP
  • -
  • USA
  • -
  • October 4 2011

While it remains popular among settling lawyers and courts, the doctrine of cy pres in class actions (where defendants wind up paying charities with an ostensible link to the gravamen of a lawsuit) has been garnering criticism for some time

Cat lady beats IRS

  • McGuireWoods LLP
  • -
  • USA
  • -
  • June 14 2011

In a recent Tax Court case, Jan Elizabeth Van Dusen v. Commissioner,136 T.C. No. 25, the court allowed a volunteer’s “unreimbursed expenses” incurred while taking care of stray cats in the taxpayer’s home for a 501(c)(3) charity

CBO study examines options for charitable giving and tax consequences

  • McGuireWoods LLP
  • -
  • USA
  • -
  • May 27 2011

Congress and the Obama administration are looking closely at options to revise or replace the current charitable deduction

2012 changes to the Form 990 for exempt organizations

  • McGuireWoods LLP
  • -
  • USA
  • -
  • May 3 2013

The 2012 Form 990 and Form 990-EZ for tax year 2012 contain certain changes. The due date for filing the required return for an exempt organization

Common Cause challenges American Legislative Exchange Council's tax-exempt status using whistleblower provisions

  • McGuireWoods LLP
  • -
  • USA
  • -
  • May 4 2012

Using the whistleblower provisions of the Internal Revenue Code of 1986 (Code or IRC), Common Cause has reported to the IRS what it states is “massive underreporting of lobbying by the American Legislative Exchange Council” (ALEC