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Results: 11-20 of 587

IRS proposed rule for 501(c)(4) organizations may ultimately affect 501(c)(6) trade associations
  • Arent Fox LLP
  • USA
  • December 6 2013

On November 26, 2013, the Treasury Department issued proposed regulations that would drastically change how 501(c)(4) organizations can engage in


IRS issues initial guidance to curb political activity by 501(C)(4) organizations
  • Bricker & Eckler LLP
  • USA
  • December 5 2013

On November 26, 2013, the Internal Revenue Service (IRS) issued a Notice of Proposed Rulemaking regarding permissible political activities by


Is the UK fund-raising VAT exemption too restrictive?
  • Mills & Reeve LLP
  • United Kingdom
  • November 14 2013

The Upper Tribunal (Tax Tribunal) has held (Loughborough Students' Union v HMRC (2013)) that the holding of balls by a students' union, was not an


A Texas-sized IRS controversy? Governor Perry vetoes disclosure legislation
  • Venable LLP
  • USA
  • May 29 2013

It seems the IRS controversy has spilled into the states. Late last week Governor Rick Perry vetoed legislation that would have required the


Unrelated business income and executive compensation: final report on tax-exempt colleges and universities compliance project provides guidance for all nonprofits
  • Hunton & Williams LLP
  • USA
  • May 6 2013

The Final Report of the Colleges and Universities Compliance Project, released by the IRS on April 25, focuses primarily on the reporting of


Attention nonprofits: the IRS Form 990 deadline is around the corner, time to begin annual audit and review governance practices
  • Wiley Rein LLP
  • USA
  • April 1 2013

With the deadline quickly approaching for most nonprofits to file their annual tax returns with the Internal Revenue Service (IRS), now is the time


What nonprofits need to know About political activity
  • Bricker & Eckler LLP
  • USA
  • November 15 2012

Although the 2012 election is now over, there are still many things nonprofits should be aware of when it comes to political activity


Larger booster groups now required to register with Ohio Attorney General
  • Bricker & Eckler LLP
  • USA
  • October 4 2012

The Ohio Attorney General, exercising the rule-making authority of his office, has significantly modified the administrative rule relating to the registration of school booster organizations as “charitable trusts.”


Election-year issues for 501(c)(3) organizations: how you can and cannot get involved in the political process
  • Venable LLP
  • USA
  • September 25 2012

The presidential election is less than 45 days away


Lobbying and campaign activities
  • Lathrop & Gage LLP
  • USA
  • September 18 2012

With it being a Presidential election year, it is important for charitable and other tax exempt organizations to understand the extent to which a tax exempt organization may participate in a candidate’s political campaign for public office or lobby on legislative issues