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Results: 1-10 of 549

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


New guidance regarding the grantmaking activities of public charities electing under Code Section 501(h)
  • Faegre Baker Daniels LLP
  • USA
  • February 4 2010

In late 2009, the IRS issued a private letter ruling (a "PLR") that offers guidance for grantmaking public charities that have made a lobbying election under Section 501(h) of the Internal Revenue Code of 1986, as amended (the "Code"


IRS may tighten political activity rules for 501(c)(4)s
  • Bricker & Eckler LLP
  • USA
  • July 24 2012

In a letter from the IRS Exempt Organization Director Lois Lerner to concerned organizations, it was announced that consideration is being given to revising the rules relating to political activities by 501(c)(4) organizations


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 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


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 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


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


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