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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


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


Lobbying for nonprofit organizations - tracking political activities under the Tax Code and the Lobbying Disclosure Act
  • Venable LLP
  • USA
  • July 31 2009

Nonprofit organizations conducting federal lobbying are subject to two separate definitions of lobbying


Increasing the chances of receiving new markets tax credit financing
  • Locke Lord LLP
  • USA
  • October 5 2009

Next month, the Community Development Financial Institutions Fund ("CDFI Fund"), a division of the Treasury Department, will award $5 billion of new markets tax credits ("NMTC Allocations") to community development entities ("CDEs"), the vast majority of which are financial institutions, non-profits and governmentally-related entities


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


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


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


Lobbying: what does it mean for nonprofits?
  • Venable LLP
  • USA
  • September 15 2011

Nonprofit organizations that conduct federal lobbying must be cognizant of at least two different definitions of lobbying in order to comply with applicable federal tax law and federal lobbying disclosure laws


IRS may pursue gift tax from donors to some politically active organizations
  • Baker & Hostetler LLP
  • USA
  • May 24 2011

Organizations formed to support particular political candidates often achieve favorable tax status as political action committees ("PACs") and those formed to focus on particular causes can be formed as charitable organizations


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