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Results: 1-10 of 329

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

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

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

IRS final and temporary regulations for Type III supporting organizations: the integral part test for functionally integrated Type III supporting organizations

  • Quarles & Brady LLP
  • -
  • USA
  • -
  • May 7 2013

The Internal Revenue Service (the “Service”) has issued final and temporary regulations (the “Final Regulations” and “Temporary Regulations”

Final, proposed and temporary regulations regarding the requirements to qualify as a Type III supporting organization

  • Simpson Thacher & Bartlett LLP
  • -
  • USA
  • -
  • January 3 2013

Effective December 28, 2012, the Department of the Treasury ("Treasury") and the Internal Revenue Service (the "IRS") published (i) final regulations (the

Foot faults don’t kill: new proposed regulations provide helpful 501(r) guidance to nonprofit hospitals

  • Hunton & Williams LLP
  • -
  • USA
  • -
  • April 19 2013

New proposed IRS regulations provide much-needed comfort that charitable hospital organizations will not lose their tax-exempt status or undermine

New IRS publication addressing charitable contribution substantiation and disclosure requirements

  • Mitchell Silberberg & Knupp LLP
  • -
  • USA
  • -
  • March 12 2012

The new version of Internal Revenue Service Publication 1771, Charitable ContributionsSubstantiation and Disclosure Requirements, emphasizes the importance of proper gift substantiation and disclosure for charitable organizations

Applications for exemption under the Canada-United States Income Tax Convention

  • Miller Thomson LLP
  • -
  • Canada, USA
  • -
  • August 31 2011

Charities and non-profit organizations in Canada and the U.S. Tax Convention (the “Treaty”) and whether it may be possible to obtain an exemption from taxes that would otherwise apply to such income

Possible revisions to section 501(c)(4)

  • Bryan Cave LLP
  • -
  • USA
  • -
  • August 13 2012

Section 501(c)(4) of the Internal Revenue Code provides, in relevant part, an exemption for “civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare.”

Applying for tax exemption? Toy with the IRS at your peril

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 5 2010

The Tax Court recently delivered some sound advice - do not play "cat and mouse" with the IRS

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