We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 109

How to determine if your organization qualifies for exemption from the Ohio sales tax
  • Bricker & Eckler LLP
  • USA
  • June 27 2013

Ohio provides an exemption from the sales tax for purchases made by nonprofit charitable organizations. We are often asked the types of entities that


Business affiliates should be mindful of maintaining formalities
  • Bricker & Eckler LLP
  • USA
  • March 24 2014

The Oregon attorney general recently asked the IRS to investigate the tax-exempt status of a nonprofit museum after an investigation into the


IRS’ proposed rules seek to limit political nonprofits
  • Bricker & Eckler LLP
  • USA
  • December 3 2013

On Tuesday, November 26, the Obama administration made a move aimed at restricting tax-exempt nonprofit organizations' political activity. The new


Congress holds new hearings on nonprofit compliance issues
  • Bricker & Eckler LLP
  • USA
  • August 1 2012

On July 25, 2012, the Subcommittee on Oversight of the House Committee on Ways and Means held hearings on public charity organizational issues, unrelated business income tax and the revised IRS Form 990


IRS allows deductions for charitable contributions to charity-owned LLCs
  • Bricker & Eckler LLP
  • USA
  • August 3 2012

The IRS has recently provided guidance on the highly-speculated question of whether a donor may take a deduction for charitable contributions to a single member limited liability company (SMLLC) where the single member is a 501(c)(3) tax-exempt organization


A chronology showing the Penn State Board of Trustees acted appropriately
  • Bricker & Eckler LLP
  • USA
  • November 29 2011

Like a board of a corporation, the Board of Trustees of Pennsylvania State University (Penn State) is the highest authority of the university with “complete responsibility for the government and welfare of the university and all the interests pertaining thereto including students, faculty, staff and alumni.”


Nonprofit topics in the IRS 2011-2012 Priority Guidance Plan
  • Bricker & Eckler LLP
  • USA
  • January 26 2012

This past fall, the IRS released its Priority Guidance Plan for 2011-2012 (the “Plan”). The Plan is a list of projects that the IRS intends to address through regulations, rulings or other administrative guidance from July 1, 2011 through June 30, 2012


Heading into the new year requires an important look back
  • Bricker & Eckler LLP
  • USA
  • January 12 2012

As the new year begins, it is incumbent on all boards to step back, take a critical look and assess their structure, composition, committee charters and past performance to determine whether the board is prepared for the current challenges and risks associated with its organization’s strategic plans


Nonprofit topics in the IRS 2011-2012 Priority Guidance Plan
  • Bricker & Eckler LLP
  • USA
  • January 12 2012

This past fall, the IRS released its Priority Guidance Plan for 2011-2012 (the “Plan”


IRS extends Form 990 for some filers
  • Bricker & Eckler LLP
  • USA
  • January 12 2012

In Notice 2012-4, the IRS extended the filing deadline for Form 990 until March 30, 2012, for many tax-exempt organizations with a filing due date during the first two months of the new year