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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

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

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 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

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

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.”

Larger booster groups now required to register with Ohio Attorney General
  • Bricker & Eckler LLP
  • USA
  • October 4 2012

The Ohio Attorney General, exercising the rule-making authority of his office, has significantly modified the administrative rule relating to the registration of school booster organizations as “charitable trusts.”

Lobbying and campaign activities
  • Lathrop & Gage LLP
  • USA
  • September 18 2012

With it being a Presidential election year, it is important for charitable and other tax exempt organizations to understand the extent to which a tax exempt organization may participate in a candidate’s political campaign for public office or lobby on legislative issues

Election-year issues for 501(c)(3) organizations: how you can and cannot get involved in the political process
  • Venable LLP
  • USA
  • September 25 2012

The presidential election is less than 45 days away