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4 Takeaways from Council on Foundations 2016 Annual Conference
  • Nutter McClennen & Fish LLP
  • USA
  • April 27 2016

From April 9 to April 12, I had the good fortune to be part of the Council on Foundations 2016 Annual Conference. The Council welcomed nearly 1,400


State disclosure laws suffer a setback
  • Dentons
  • USA
  • April 26 2016

Late last week, the US District Court for the Central District of California struck a blow against the California Attorney General's Office and other


IRS Denies Tax Exemption to Commercial ACO
  • Drinker Biddle & Reath LLP
  • USA
  • April 26 2016

On April 8, 2016, the IRS released a final adverse exemption determination with respect to an accountable care organization (ACO) formed by an


Corporation’s Charitable Contributions on Behalf of Employees are Not Deductible Business Expenses
  • Fox Rothschild LLP
  • USA
  • April 26 2016

In Private Letter Ruling 201616002, the IRS ruled that a corporation’s contributions to charities on behalf of the corporation’s employees are not


Program Related Investments: Final Regulations
  • Seyfarth Shaw LLP
  • USA
  • April 25 2016

Final program related investment (PRI) regulations1 released and effective on April 25, 2016 illustrate the broad range of programs and investment


New Regulations Expand Opportunities for Program-Related Investments
  • Ropes & Gray LLP
  • USA
  • April 25 2016

In recently released final regulations, the IRS and the Department of the Treasury have provided additional examples of investments that qualify as


What is an Agency's Obligation When a Records Request May Suggest Requester's "Commercial Purpose"?
  • Foster Pepper PLLC
  • USA
  • April 15 2016

A Washington Court of Appeals recently addressed this question in a case involving a request from the Freedom Foundation to a state agency for lists


Be Organized to Preserve Your Charitable Deductions for Property Donations
  • Nutter McClennen & Fish LLP
  • USA
  • April 14 2016

Last month in this blog, we described five ways to be diligent about documenting charitable gifts of cash or out-of-pocket expenses to preserve your


Prepare for the Unexpected with Data Storage and Retrieval
  • Akerman LLP
  • USA
  • April 13 2016

Last week, a federal court in Illinois encountered another example of unexpected events causing problematic privacy and data storage implications for


Reminder to Charitable Hospitals: Final Section 501(r) Regulations Effective
  • Holland & Knight LLP
  • USA
  • April 12 2016

The Affordable Care Act (ACA) imposed significant new requirements on charitable hospitals by adding Section 501(r) to the Internal Revenue Code