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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


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


Is It the End of the Johnson Amendment as We Know It?
  • Proskauer Rose LLP
  • USA
  • March 3 2017

While speaking at the National Prayer Breakfast on February 2, 2017, President Trump reaffirmed his commitment to repeal the law that restricts


Lobbying for 501(c)(3) organizations - tracking political activities under the Tax Code and the Lobbying Disclosure Act
  • Venable LLP
  • USA
  • July 31 2009

501(c)(3) organizations that engage in federal lobbying are subject to at least two separate legal definitions of lobbying in order to comply with applicable federal tax and disclosure laws


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


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


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


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