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Department of Education Proposes Rules Increasing Student Loan Risk to Schools
  • McGuireWoods LLP
  • USA
  • June 15 2016

On June 13, the Department of Education (DOE) proposed new rules relating to effective discharges of student loans. The proposed rules should be of


Changes to 2014 Form 990, Form 990-EZ, and Form 990-PF for exempt organizations
  • McGuireWoods LLP
  • USA
  • May 1 2015

While the IRS made only minor changes to Form 990, Form 990-EZ, and Form 990-PF for the 2014 tax year, the IRS made significant revisions to Schedule


Three things to know about joint operating agreement transactions
  • McGuireWoods LLP
  • USA
  • June 26 2013

The nonprofit healthcare industry in the United States is in the midst of significant change. A variety of different operational arrangements are


IRS Regulatory Guidance for Supporting Organizations
  • McGuireWoods LLP
  • USA
  • April 4 2016

The Pension Protection Act of 2006 made significant changes to the rules applicable to supporting organizations, and in particular Type III


Changes to the 2013 forms 990, 990-EZ, and 990-PF for exempt organizations
  • McGuireWoods LLP
  • USA
  • April 22 2014

The IRS has revised Forms 990 and 990-EZ for the 2013 tax year, as well as the instructions for the 2013 Forms 990, 990-EZ, and 990-PF. The due date


Congressional proposals for nonprofit tax breaks and extenders
  • McGuireWoods LLP
  • USA
  • March 3 2015

In February, the House of Representatives passed several tax bills and the Senate Finance Committee approved several tax bills that, if ultimately


Donor advised funds: a popular way to give to charity
  • McGuireWoods LLP
  • USA
  • January 30 2015

In recent years, donor advised funds have become a popular alternative to private foundations and supporting organizations for many donors. Donor


Cy pres & the Optimal class action
  • McGuireWoods LLP
  • USA
  • July 25 2013

Cy pres relief remains controversial among courts , but it's like catnip to legal academics. Now, Notre Dame professor Jay Tidmarsh has published his


Senate Finance Committee staff releases reform options for tax-exempt organizations and charitable giving
  • McGuireWoods LLP
  • USA
  • July 9 2013

Over the last several months, the U.S. Senate Finance Committee, as part of its tax reform efforts, has issued bipartisan option papers containing


A nonprofit buyer’s guide to cyber insurance
  • McGuireWoods LLP
  • USA
  • December 13 2013

It seems that not a day goes by without a report of a business facing a computer hack or data breach. What may not always make the headlines