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Results: 1-10 of 38

A Texas-sized IRS controversy? Governor Perry vetoes disclosure legislation

  • Venable LLP
  • -
  • USA
  • -
  • May 29 2013

It seems the IRS controversy has spilled into the states. Late last week Governor Rick Perry vetoed legislation that would have required the

New guidance regarding the grantmaking activities of public charities electing under Code Section 501(h)

  • Faegre Baker Daniels
  • -
  • USA
  • -
  • February 4 2010

In late 2009, the IRS issued a private letter ruling (a "PLR") that offers guidance for grantmaking public charities that have made a lobbying election under Section 501(h) of the Internal Revenue Code of 1986, as amended (the "Code"

Election-year issues for 501(c)(3) organizations: how you can and cannot get involved in the political process

  • Venable LLP
  • -
  • USA
  • -
  • September 25 2012

The presidential election is less than 45 days away

Mythbusting: the top 10 fallacies of 501(c)(3) lobbying

  • Venable LLP
  • -
  • USA
  • -
  • December 1 2010

Many 501(c)(3) organizations shy away from lobbying and other politically-related activities out of concern for their tax status

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

Lobbying for 501(c)(3) organizations - tracking political activities under the Tax Code and the Lobbying Disclosure Act

  • Venable LLP
  • -
  • USA
  • -
  • July 31 2009

501(c)(3) organizations that engage in federal lobbying are subject to at least two separate legal definitions of lobbying in order to comply with applicable federal tax and disclosure laws

IRS says training candidates not (c)(4) activity: are there broader implications here?

  • Venable LLP
  • -
  • USA
  • -
  • June 18 2012

The IRS recently revoked the 501(c)(4) status of an organization that identifies and trains potential candidates for one of the political parties

Attention nonprofits: the IRS Form 990 deadline is around the corner, time to begin annual audit and review governance practices

  • Wiley Rein LLP
  • -
  • USA
  • -
  • April 1 2013

With the deadline quickly approaching for most nonprofits to file their annual tax returns with the Internal Revenue Service (IRS), now is the time

IRS may pursue gift tax from donors to some politically active organizations

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • May 24 2011

Organizations formed to support particular political candidates often achieve favorable tax status as political action committees ("PACs") and those formed to focus on particular causes can be formed as charitable organizations

Lobbying: what does it mean for nonprofits?

  • Venable LLP
  • -
  • USA
  • -
  • September 15 2011

Nonprofit organizations that conduct federal lobbying must be cognizant of at least two different definitions of lobbying in order to comply with applicable federal tax law and federal lobbying disclosure laws

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