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Results: 1-10 of 595

Quebec 2016 Budget
  • Miller Thomson LLP
  • Canada
  • April 11 2016

On March 17, 2016, Quebec released its provincial budget. The budget contained several measures designed to increase the benefit to Quebec resident


The Year in Social Enterprise: 2015 Legislative and Policy Review
  • Drinker Biddle & Reath LLP
  • USA
  • February 4 2016

The past year proved to be a landmark year in the brief history of the emerging social enterprise sector. Indeed, 2015 witnessed continued


New Federal Bill Would Allow Risk Retention Groups to Cover Property
  • Locke Lord LLP
  • USA
  • January 29 2016

A bill recently introduced in the House seeks to expand the authority of Risk Retention Groups ("RRGs") to write property, and not just commercial


French Education Property Trust Limited v HMRC: VAT on building independent schools
  • Burges Salmon LLP
  • United Kingdom
  • January 5 2016

This case in the First-Tier Tribunal ("FTT") concerned whether the letting of school premises to an independent school and the running of this school


Federal election year are you keeping track of political activities?
  • Miller Thomson LLP
  • Canada
  • July 2 2015

We all know that a Federal election will occur in the Fall. Political activities of charities and non-profits have been a popular topic in the press


Charities and political activities
  • Borden Ladner Gervais LLP
  • Canada
  • May 13 2015

The past year has seen no shortage of articles suggesting that the Canada Revenue Agency ("CRA") selectively targets charities that engage in


Can a political purpose also be a charitable purpose? Perspectives on the impact of Re Greenpeace of New Zealand Inc. in Canada
  • Norton Rose Fulbright LLP
  • Canada
  • October 31 2014

A number of Canadian charities have recently come under scrutiny by the Canada Revenue Agency (CRA) regarding their charitable status. In Canada, a


Religious institutions: August 2014
  • Holland & Knight LLP
  • USA
  • August 6 2014

The IRS allegedly has a procedure in place for "signature authority" to initiate a church tax investigation or examination, subject to an independent


IRS proposes new definition of “political activity” for social welfare organizations
  • Morgan Lewis & Bockius LLP
  • USA
  • February 20 2014

On November 29, 2013, the Internal Revenue Service (IRS) and the U.S. Department of the Treasury issued a Notice of Proposed Rulemaking (NPRM


IRS proposes strict political rules for nonprofits: comments due February 27
  • Wiley Rein LLP
  • USA
  • January 16 2014

On November 29, 2013, the U.S. Internal Revenue Service (IRS) published a Notice of Proposed Rulemaking (NPRM) with respect to regulating the