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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


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


Politically active and legally compliant: an election year primer for independent schools
  • Whiteford Taylor & Preston LLP
  • USA
  • September 12 2012

School is back in session, and it’s a Presidential election year


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


Mythbusting: the top 10 fallacies of 501(c)(3) lobbying
  • Venable LLP
  • USA
  • December 1 2010

Many 501(c)(3) organizations shy away from lobbying and other politically-related activities out of concern for their tax status


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 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


IRS issues initial guidance to curb political activity by 501(C)(4) organizations
  • Bricker & Eckler LLP
  • USA
  • December 5 2013

On November 26, 2013, the Internal Revenue Service (IRS) issued a Notice of Proposed Rulemaking regarding permissible political activities by


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


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