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Results: 1-10 of 1,411

Proposed legislation for retail operations problematic for thrift stores

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • August 31 2009

Bill C-6, the proposed Canada Consumer Product Safety Act, is intended to implement a regulatory scheme for the manufacture and sale of all consumer products, except for certain specific products regulated under other federal statutes, such as food, drugs and cosmetics

The CRA continues to investigate and prosecute fraud

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • August 31 2009

A recent fraud case involving an individual who pled guilty to two counts of tax evasion and was sentenced to time served plus one day and fined $145,760 serves as a reminder to donors and charities alike that the Canada Revenue Agency ("CRA") is committed to investigating and prosecuting offenders

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

House bill introduced on exclusion of partnership debt from “acquisition indebtedness”

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

House Bill 3497 (Rep. Levin, D-Mich), introduced on July 31, would add a provision to the tax code stating that “acquisition indebtedness” for exempt organizations’ unrelated business taxable income purposes does not include debt incurred by a partnership in purchasing qualified securities or commodities

Consolidation of financial statements

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • August 31 2009

A seemingly simple question, especially one to which we think we should know the answer, sometimes starts an adventure in exploration that lands us right back where we started

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

What is meant by “aged”?

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • August 31 2009

In the world of charity and non-profits, the meaning of words like "aged" and "seniors" can be very important

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

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