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Results: 1-10 of 43

IRS proposes new definition of “political activity” for social welfare organizations

  • Morgan Lewis & Bockius LLP
  • -
  • USA
  • -
  • February 20 2014

On November 29, 2013, the Internal Revenue Service (IRS) and the U.S. Department of the Treasury issued a Notice of Proposed Rulemaking (NPRM

IRS proposes strict political rules for nonprofits: comments due February 27

  • Wiley Rein LLP
  • -
  • USA
  • -
  • January 16 2014

On November 29, 2013, the U.S. Internal Revenue Service (IRS) published a Notice of Proposed Rulemaking (NPRM) with respect to regulating the

IRS proposed rule for 501(c)(4) organizations may ultimately affect 501(c)(6) trade associations

  • Arent Fox LLP
  • -
  • USA
  • -
  • December 6 2013

On November 26, 2013, the Treasury Department issued proposed regulations that would drastically change how 501(c)(4) organizations can engage in

IRS issues initial guidance to curb political activity by 501(C)(4) organizations

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • December 5 2013

On November 26, 2013, the Internal Revenue Service (IRS) issued a Notice of Proposed Rulemaking regarding permissible political activities by

Is the UK fund-raising VAT exemption too restrictive?

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • November 14 2013

The Upper Tribunal (Tax Tribunal) has held (Loughborough Students' Union v HMRC (2013)) that the holding of balls by a students' union, was not an

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

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

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

What nonprofits need to know About political activity

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • November 15 2012

Although the 2012 election is now over, there are still many things nonprofits should be aware of when it comes to political activity

Larger booster groups now required to register with Ohio Attorney General

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • October 4 2012

The Ohio Attorney General, exercising the rule-making authority of his office, has significantly modified the administrative rule relating to the registration of school booster organizations as “charitable trusts.”