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Results: 11-20 of 37

Tax exempt organizations engaging in political activity continue to face scrutiny

  • Wiley Rein LLP
  • -
  • USA
  • -
  • July 17 2012

Since the Van Hollen v. FEC decision was issued requiring organizations that make electioneering communications to publicly disclose nearly all their donors, tax exempt organizations have been hesitant to make electioneering communications and instead have begun making independent expenditures

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

Common Cause challenges American Legislative Exchange Council's tax-exempt status using whistleblower provisions

  • McGuireWoods LLP
  • -
  • USA
  • -
  • May 4 2012

Using the whistleblower provisions of the Internal Revenue Code of 1986 (Code or IRC), Common Cause has reported to the IRS what it states is “massive underreporting of lobbying by the American Legislative Exchange Council” (ALEC

Budget introduces new rules regarding political activities by registered charities

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • March 31 2012

The Budget proposes new rules impacting the ability of charities to engage in political activities and requiring new disclosure rules on political activities

IRS targets nonprofits' political activity

  • Wiley Rein LLP
  • -
  • USA
  • -
  • March 15 2012

As part of its 2012 Work Plan released on February 8, 2012, the Exempt Organization (EO) division of the Internal Revenue Service (IRS) noted that it would be targeting political activity by nonprofits this year

Local Government briefing note 12012: Income generation and costs recovered from third parties for legal services

  • Eversheds LLP
  • -
  • United Kingdom
  • -
  • January 12 2012

Local authorities often have the opportunity to recover costs from third parties or generate income by doing third party work

Charities, politics and lobbying

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • November 30 2011

In Canada, registered charities can only carry on limited political activities

IRS warning to tax-exempt issuers and borrowers: implement compliance procedures now

  • Hunton & Williams LLP
  • -
  • USA
  • -
  • November 14 2011

In its strongest warnings to date, the Internal Revenue Service (the “IRS”) has advised issuers and private beneficiaries of tax-exempt bonds that the failure to develop and implement a detailed post-issuance compliance program can have serious financial consequences whenever (1) such an entity seeks to avail itself of the IRS’s Voluntary Closing Agreement Program (“VCAP”) or (2) the IRS audits such an entity’s bonds

Post-issuance tax compliance for tax-exempt bonds

  • McCarter & English LLP
  • -
  • USA
  • -
  • September 30 2011

During the past few months the Internal Revenue Service ("IRS") has published several items that collectively demonstrate a heightened focus on the actual implementation of post-issuance compliance plans by both governmental issuers and charitable (501(c)(3)) borrowers of tax-exempt bonds

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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