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Court rejects business rates mitigation scheme

Herbert Smith Freehills LLP
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United Kingdom
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May 14 2013

The High Court has today rejected arguments on behalf of Public Safety Charitable Trust Limited (PSCT) that it was entitled to charitable relief from

Client spotlight: Social Investment Scotland

Morton Fraser
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United Kingdom
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May 9 2013

Social Investment Scotland's ("SIS") mission is to connect capital with communities; making investments that make a real, measurable and sustainable

OSCR annual review 2012

Morton Fraser
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United Kingdom
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May 9 2013

In January, OSCR published its review for 2012. It's always an interesting read, and provides a useful snapshot of its work during 2012, as well as

Charities Online

Morton Fraser
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United Kingdom
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May 9 2013

On 22 April, HMRC launched "Charities Online", a new service for charities and Community Amateur Sports Clubs ("CASCs") to submit Gift Aid repayment

Oscr's draft guidance on the independence referendum

Morton Fraser
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United Kingdom
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May 9 2013

In December 2012 the Carnegie UK Trust published a report - 'A Charitable Concern'- which summarised the results of a survey carried out into how

Top property concerns for charities

Morton Fraser
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United Kingdom
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May 9 2013

In April, the Ethical Property Foundation published 'Charity Property Matters', which followed its survey of property issues in the charity sector

OSCR’s latest decisions on schools

Morton Fraser
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United Kingdom
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May 9 2013

We've written before about OSCR's continuing review of fee-charging schools. Last Friday, OSCR issued its latest decisions on a further six schools

Internet fundraising for tax-exempt organizations

Proskauer Rose LLP
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USA
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May 8 2013

The IRS recently released an Information Letter, written in response to a congressman's inquiry about an unidentified charity's unidentified

Plain language guide to ONCA released

Borden Ladner Gervais LLP
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Canada
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May 8 2013

The Ministry of Consumer Services has released a plain language guide to the new Ontario Not-for-Profit Corporations Act, 2010 (the "ONCA") that is

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

Quarles & Brady LLP
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USA
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May 7 2013

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

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Search results

Court rejects business rates mitigation scheme

Client spotlight: Social Investment Scotland

OSCR annual review 2012

Charities Online

Oscr's draft guidance on the independence referendum

Top property concerns for charities

OSCR’s latest decisions on schools

Internet fundraising for tax-exempt organizations

Plain language guide to ONCA released

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

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