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Results: 1-10 of 458

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


New Federal Bill Would Allow Risk Retention Groups to Cover Property
  • Locke Lord LLP
  • USA
  • January 29 2016

A bill recently introduced in the House seeks to expand the authority of Risk Retention Groups ("RRGs") to write property, and not just commercial


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


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


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 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


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 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


Mythbusting: the top 10 fallacies of 501(c)(3) lobbying
  • Venable LLP
  • USA
  • December 1 2010

Many 501(c)(3) organizations shy away from lobbying and other politically-related activities out of concern for their tax status