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IRS To EOs: We Can’t Help
  • Proskauer Rose LLP
  • USA
  • January 20 2016

Every January, the IRS releases a series of revenue procedures detailing how organizations can obtain private letter rulings and determinations and


Wealth management update
  • Proskauer Rose LLP
  • USA
  • December 4 2015

The December 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.0, which is the same as November's rate


IRS encourages private foundations to consider charitable purposes in investing its assets
  • Proskauer Rose LLP
  • USA
  • October 29 2015

As we previously reported, the IRS has updated its guidance with helpful examples concerning program-related investments for private foundations. In


IRS proposes rules for donee charitable donation reporting
  • Proskauer Rose LLP
  • USA
  • September 29 2015

On September 16, 2015, the IRS issued proposed regulations concerning the time and manner for donee organizations to file information returns that


IRS rules on domesticated organization and tax-exempt status
  • Proskauer Rose LLP
  • USA
  • February 6 2015

Late last year, the Internal Revenue Service ("IRS") issued a letter ruling, PLR 201446025, providing that, in certain instances, a nonprofit


Advisory Committee on Tax Exempt and Government Entities makes recommendations on reporting of unrelated business taxable income
  • Proskauer Rose LLP
  • USA
  • June 30 2014

The Advisory Committee on Tax Exempt and Government Entities ("ACT"), an IRS advisory panel, made several recommendations on issues relating to


IRS draft of 2013 Form 990 and Instructions
  • Proskauer Rose LLP
  • USA
  • December 19 2013

Earlier this year the IRS issued drafts of the 2013 Form 990, Return of Organization Exempt From Income Tax, and 2013 Form 990 Instructions


November interest rates for GRATs, sales to defective grantor trusts, intra-family loans and split interest charitable trusts
  • Proskauer Rose LLP
  • USA
  • November 1 2013

The November 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.0. This is down from October's 2.4


ACT report on IRS and small exempt organizations
  • Proskauer Rose LLP
  • USA
  • September 24 2013

The Advisory Committee on Tax Exempt and Government Entities (ACT) has released its annual report and recommendations to the IRS on selected issues


Senate Finance Committee staff compiles past proposals for exempt organization tax reform
  • Proskauer Rose LLP
  • USA
  • July 12 2013

As part of a series of papers outlining tax reform options for the Senate Finance Committee (SFC), the SFC staff recently published a paper on tax