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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 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


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


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


The Non-Profit Revitalization Act of 2013 overhauls New York nonprofit corporation law
  • McGuireWoods LLP
  • USA
  • October 3 2013

Both houses of New York's legislature this spring unanimously passed The Non-Profit Revitalization Act of 2013, (NY S.5845A.8072) (the "Act"), a


Common Cause challenges American Legislative Exchange Council's tax-exempt status using whistleblower provisions
  • McGuireWoods LLP
  • USA
  • May 4 2012

Using the whistleblower provisions of the Internal Revenue Code of 1986 (Code or IRC), Common Cause has reported to the IRS what it states is “massive underreporting of lobbying by the American Legislative Exchange Council” (ALEC


Disaster relief - what you need to know
  • McGuireWoods LLP
  • USA
  • August 25 2011

In the aftermath of the recent earthquake that shook the east coast of the United States, the tornados of this summer and now the impending hurricane season, we are reminded that we are subject to the mercy of natural forces causing injury to individuals and property


The problems with inflating class settlements - Klier v. Elf Atochem Inc.
  • McGuireWoods LLP
  • USA
  • October 4 2011

While it remains popular among settling lawyers and courts, the doctrine of cy pres in class actions (where defendants wind up paying charities with an ostensible link to the gravamen of a lawsuit) has been garnering criticism for some time


CBO study examines options for charitable giving and tax consequences
  • McGuireWoods LLP
  • USA
  • May 27 2011

Congress and the Obama administration are looking closely at options to revise or replace the current charitable deduction


IRS suspends for further study contributions to 501(c)(4) organizations
  • McGuireWoods LLP
  • USA
  • July 7 2011

In a directive issued today to IRS offices, the Service is suspending any further examination activity on the gift tax treatment of contributions to 501(c)(4) organizations