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Results: 11-20 of 531

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

Politically active and legally compliant: an election year primer for independent schools
  • Whiteford Taylor & Preston LLP
  • USA
  • September 12 2012

School is back in session, and it’s a Presidential election year

Contributions to section 501(c)(4) organizations and the gift tax
  • Proskauer Rose LLP
  • USA
  • August 28 2012

Tax-exempt section 501(c)(4) organizations are defined by the Internal Revenue Code as “social welfare organizations.”

Possible tightening of qualification requirements for social welfare organizations
  • Bryan Cave LLP
  • USA
  • August 9 2012

This past March 2012, critics from both major political parties called for changes to the rules governing what qualifies as a social welfare organization, also known as a 501(c)(4) organization

IRS may tighten political activity rules for 501(c)(4)s
  • Bricker & Eckler LLP
  • USA
  • July 24 2012

In a letter from the IRS Exempt Organization Director Lois Lerner to concerned organizations, it was announced that consideration is being given to revising the rules relating to political activities by 501(c)(4) organizations