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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


Contributions to section 501(c)(4) organizations and the gift tax
  • Proskauer Rose LLP
  • USA
  • August 28 2012

Tax-exempt section 501(c)(4) organizations are defined by the Internal Revenue Code as “social welfare organizations.”


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


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


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


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


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


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 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