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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


IRS interim report on tax-exempt colleges and universities compliance project
  • Latham & Watkins LLP
  • USA
  • May 17 2010

The Internal Revenue Service (IRS) released an interim report on May 7, 2010 summarizing the responses to compliance questionnaires sent to nonprofit colleges and universities in October 2008


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


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


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


Election-year issues for 501(c)(3) organizations: how you can and cannot get involved in the political process
  • Venable LLP
  • USA
  • September 25 2012

The presidential election is less than 45 days away


Lobbying and campaign activities
  • Lathrop & Gage LLP
  • USA
  • September 18 2012

With it being a Presidential election year, it is important for charitable and other tax exempt organizations to understand the extent to which a tax exempt organization may participate in a candidate’s political campaign for public office or lobby on legislative issues


Possible tightening of qualification requirements for social welfare organizations
  • Bryan Cave LLP
  • USA
  • August 9 2012

This past March 2012, critics from both major political parties called for changes to the rules governing what qualifies as a social welfare organization, also known as a 501(c)(4) organization


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