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.
Lexology logo
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 13

IRS exploring initial contract exception’s impact on executive compensation of tax-exempts

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • July 30 2009

According to a July 1 statement by Lois Lerner, director of Exempt Organizations at the IRS, the IRS is exploring how the initial contract exception might be affecting the use of comparable salary information when it comes to setting executive compensation

Nonprofits as employers: the IRS is looking at you

  • Venable LLP
  • -
  • USA
  • -
  • December 8 2009

For non-501(c)(3)s, FUTA is also required

IRS audits employment tax compliance by nonprofits

  • Mitchell Silberberg & Knupp LLP
  • -
  • USA
  • -
  • June 1 2011

As part of a national research project that began in 2010, the IRS is now in the process of examining various organizations with a focus on whether these entities are complying with the laws governing employment tax reporting and withholding

The importance of legal audits

  • Whiteford Taylor & Preston LLP
  • -
  • USA
  • -
  • December 20 2011

Legal audits provide a good opportunity for nonprofit organizations and associations to prevent unexpected liability by addressing and resolving problematic issues before they escalate

Work Opportunity Tax Credit now available to qualified tax-exempt organizations that hire qualified veterans

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

The VOW to Hire Heroes Act of 2011 provides an expanded Work Opportunity Tax Credit (WOTC) to businesses that hire eligible unemployed veterans and for the first time also makes the credit available to certain tax-exempt organizations

Spotlight on nonprofit organizations: hazards of being a volunteer

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • April 10 2012

The U.S. District Court for the Eastern District of Tennessee issued a memorandum opinion on March 8, 2012 that may come as a surprise to those who are active in nonprofit organizations

Why non-profit employers need a political activity policy

  • Briggs and Morgan
  • -
  • USA
  • -
  • March 13 2012

As a general rule, most non-profits must be completely nonpartisan they cannot engage in political campaigning

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

IRS launches employment tax and charitable spending initiatives; new focus on international activities

  • Ropes & Gray LLP
  • -
  • USA
  • -
  • March 3 2011

With the Colleges and Universities Compliance Project well under way, the IRS announced a multi-year National Research Program study of employment tax returns

Directors’ safe harbor from intermediate sanctions under federal tax laws

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • March 7 2011

Federal tax laws impose penalties in the form of excise taxes, known as “intermediate sanctions,” if a charity pays more than reasonable compensation for services of directors, trustees, officers, key employees and others in a position to exercise substantial influence over the affairs of the charity