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New Proposed Regulations for Section 457(f) Nonqualified Deferred Compensation Arrangements of Non-Profit and Governmental Entities
  • Patterson Belknap Webb & Tyler LLP
  • USA
  • July 28 2016

The Internal Revenue Service recently released long anticipated proposed regulations (the “Proposed Regulations”) governing deferred compensation

IRS Issues Regulations Affecting Compensation Arrangements at Tax-Exempt Organizations
  • McDermott Will & Emery
  • USA
  • June 22 2016

On June 21, the IRS issued long awaited proposed regulations under Section 457 of the Internal Revenue Code that affect a broad range of compensation

Have an Election Season Free From Tax Penalties!
  • Stearns Weaver Miller Weissler Alhadeff & Sitterson PA
  • USA
  • March 14 2016

It’s hard to turn on a TV, read the news, or walk into a social setting without hearing about the election. As we head into the full-blown campaign

Charities Take Note: Ninth Circuit Reaffirms CA Attorney General’s Entitlement to Sensitive Donor List
  • Seyfarth Shaw LLP
  • USA
  • January 15 2016

With an apparent thumbs up from the U.S. Supreme Court, the Ninth Circuit Court of Appeals once again upheld the position of the California

State AGs in the news
  • Dickstein Shapiro LLP
  • USA
  • July 3 2014

The Consumer Financial Protection Bureau (CFPB) continues to assert itself in the consumer credit card market, exercising both its supervisory and

Newsflash for non-profit employers: the rebuttable presumption of reasonableness may disappear or change
  • Briggs and Morgan
  • USA
  • May 5 2014

In a recent presentation to the Georgetown Law Center Tax-Exemption Organization Conference, staff members to the Senate Finance and House Ways and

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

IRS Exempt Organization Newsletter 2014-4
  • Bryan Cave LLP
  • USA
  • February 5 2014

The Affordable Care Act requires employers to report the cost of coverage under an employer-sponsored group health plan on an employee’s Form W-2

Nonprofit interns: IRS regulations and liability
  • Venable LLP
  • USA
  • January 15 2014

It seems unclear for nonprofits who can have volunteer workers what the proper use of interns should be per IRS regulations. Specifically, we're

IRS might audit 200 nonprofits' "Top Hat" deferred compensation plans
  • Bricker & Eckler LLP
  • USA
  • December 19 2013

In late August and early September, the IRS sent compliance check questionnaires to 200 tax-exempt entities that sponsor nonqualified deferred