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Payments in Lieu of Taxes: Five Things Providers Should Know
  • Hall Render Killian Heath & Lyman PC
  • USA
  • December 1 2016

In recent years, increasing numbers of municipalities have asked health care entities that might otherwise be exempt from property taxes to enter


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


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


Religious Institutions Update: February 2017
  • Holland & Knight LLP
  • USA
  • February 9 2017

A draft executive order of President Donald Trump relating to religious freedom proposes several material changes to federal law. First


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


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


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


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


Religious institutions: August 2014
  • Holland & Knight LLP
  • USA
  • August 6 2014

The IRS allegedly has a procedure in place for "signature authority" to initiate a church tax investigation or examination, subject to an independent


Deferred compensation for tax-exempt and governmental executives
  • Duane Morris LLP
  • USA
  • September 29 2010

One of the most significant challenges in attracting talented executives in the tax-exempt and governmental entity (TEGE) sectors is designing a compensation structure that accomplishes three goals: rewards acknowledged "superstars" in the field; incentivizes performance commensurate with the long-term goals of the entity; and sufficiently protects the entity against employees' being lured away by other employers