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Results: 1-10 of 733

Legislative changes affecting EOs

  • Bryan Cave LLP
  • -
  • USA
  • -
  • January 28 2013

The American Taxpayer Relief Act of 2012 extended a modification of the tax treatment of payments to controlling exempt organizations to January 1

IRS rules on smaller tax-exempt e-Postcard filing

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • August 31 2009

The IRS has issued final rules (T.D. 9454) describing how tax-exempt organizations with gross annual receipts of less than $25,000 are to electronically file the annual e-Postcard notification (Form 990-N) with the IRS, rather than the Form 990 or 990-EZ, which organizations with greater gross receipts must file

Proposed rules issued giving authority for church tax inquiries

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • August 31 2009

The Director of IRS Exempt Organizations (currently Lois Lerner) has been given the authority to sign off on church tax inquiries, according to proposed rules issued by the IRS on July 31

Public charity test guidance desired in wake of elimination of advance ruling period

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • August 31 2009

Previously, new organizations with less than one-third public support could request a definitive public charity ruling on the basis of a "10 percent plus facts and circumstances" test at the time they filed Form 8734 (the support schedule for an advance ruling period

IRS announcement on switching public charity classification

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • August 31 2009

On August 10, the IRS released Announcement 2009-62, to provide procedures that a Code Section 509(a)(3) supporting organization may use to request a change in its public charity classification

“Clunkers” program not helping charities

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • August 31 2009

While the popular "Cash for Clunkers" program has been well-liked by car buyers looking for rebates of up to $4,500 for trading in gas-guzzling vehicles for new fuel-efficient cars, charities which rely on vehicle donations for funding are receiving fewer cars and trucks

Attorney general of Massachusetts announces initiative on executive and director compensation

  • Foley Hoag LLP
  • -
  • USA
  • -
  • September 3 2009

The compensation practices of nonprofit organizations in Massachusetts just became subject to increased scrutiny

Proposed bill to amend the Internal Revenue Code of 1986 may allow U.S. tax-exempt investors to invest in domestic funds without incurring unrelated business income tax

  • Lowenstein Sandler PC
  • -
  • USA
  • -
  • September 1 2009

U.S. House of Representatives Bill 3497 would add a special rule for securities and commodities acquired by partnerships in which a tax-exempt organization is a partner with limited liability

IRS proposes to raise the rank of official initiating church tax inquiries, but not high enough

  • Caplin & Drysdale
  • -
  • USA
  • -
  • August 31 2009

Following a setback in federal court earlier this year, the Treasury and the Internal Revenue Service ("IRS") have proposed to amend their regulations to reassign authority within the IRS to approve various aspects of church tax inquiries and examinations

United Way funding cuts

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • May 31 2009

After a disappointing fundraising campaign, the board of trustees of the United Way of Central Ohio voted last month to cut support to member-agency programs by 6 percent for the second half of the year

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