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Results: 1-10 of 65

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


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


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


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


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


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


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


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


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


The House Ways & Means Committee’s broad proposals for federal tax reform
  • McGuireWoods LLP
  • USA
  • March 3 2014

On Feb. 26, 2014, Rep. Dave Camp (R-MI), the chairman of the U.S. House of Representative's Ways & Means Committee, released a discussion draft of a