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Charities and Mission Investing
  • McGuireWoods LLP
  • USA
  • December 18 2015

Private foundations, community foundations, and other public charities and nonprofit organizations are seeking different, and sometimes innovative


Nonprofit healthcare: what does the future hold?
  • McGuireWoods LLP
  • USA
  • August 4 2011

It didn’t come as any surprise to healthcare providers that when the Patient Protection and Affordable Care Act (PPACA) was passed last year, legislators managed to work in a few provisions about requirements for nonprofit healthcare providers


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


2012 changes to the Form 990 for exempt organizations
  • McGuireWoods LLP
  • USA
  • May 3 2013

The 2012 Form 990 and Form 990-EZ for tax year 2012 contain certain changes. The due date for filing the required return for an exempt organization


IRS shows continued interest in rebuttable presumption of reasonableness and seeks comments on recordkeeping burden
  • McGuireWoods LLP
  • USA
  • August 19 2013

On Aug. 9, 2013, the Internal Revenue Service published a notice in the Federal Register seeking comments on the recordkeeping burden placed on


IRS releases priority guidance plan for 2013-2014
  • McGuireWoods LLP
  • USA
  • August 16 2013

On August 9, 2013, the IRS released its Priority Guidance Plan for 2013-2014. The plan identifies and prioritizes the tax issues that the IRS


Tax classification of charitable organizations: a primer
  • McGuireWoods LLP
  • USA
  • December 2 2014

A charitable organization is exempt from federal income tax under section 501(a) of the Internal Revenue Code (the Code) if it is described in


Executive compensation continues to be a hot button compliance issue for charitable organizations
  • McGuireWoods LLP
  • USA
  • December 19 2014

Over the last decade, the IRS has assumed a broader role in the governance of tax-exempt organizations and embraced the view that transparency leads


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


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