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The Year in Social Enterprise: 2015 Legislative and Policy Review
  • Drinker Biddle & Reath LLP
  • USA
  • February 4 2016

The past year proved to be a landmark year in the brief history of the emerging social enterprise sector. Indeed, 2015 witnessed continued

It’s Election Season: Don’t Let Your 501(c)(3) Status Hang like a Chad
  • Husch Blackwell LLP
  • USA
  • August 18 2016

During election season, colleges and universities with tax-exempt status as 501(c)(3) organizations often struggle with determining compliance with

When the Convention Parties Are Over: How Public Charities Can Talk about Platform Issues
  • Venable LLP
  • USA
  • August 3 2016

Many issues important to public charities are addressed in the platforms adopted by the political parties. As Republican, Democratic, and

Election Year Updates for Section 501(c)(4) Social Welfare Organizations
  • Loeb & Loeb LLP
  • USA
  • August 16 2016

The Protecting Americans from Tax Hikes Act of 2015, or the PATH Act, made several changes to tax law applicable to section 501(c)(4) organizations

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

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

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

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

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

IRS denies exemption to local fraternity foundation providing scholarships to chapter members
  • Dinsmore & Shohl LLP
  • USA
  • August 4 2010

The IRS ruled that a foundation formed to provide tuition and room and board scholarships to members of a local fraternity chapter is not entitled to exempt status as a Section 501(c)(3) educational organization