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COVID-19: Employers Have Options to Provide Relief to Employees and Their Communities

USA - April 24 2020 As the COVID-19 pandemic spreads, the economy has struggled significantly under its new burdens. The impact both domestically and globally has been…

Alan K. Gill, Amy A. Null, Amy R. Segal, Barbara L. Kirschten.

COVID-19: IRS Extends Due Dates for Exempt Organization Filings

USA - April 13 2020 In our prior nonprofit alert, issued March 31, 2020, we reported that the Internal Revenue Service (the “IRS”) had not extended most federal tax…

Amy R. Segal, Barbara L. Kirschten, Benjamin C. Kelsey, Matthew Schnall.

Relief for Nonprofit Organizations Under the Coronavirus Aid, Relief, and Economic Security (CARES) Act

USA - March 31 2020 The CARES Act (the Act) enacted on Friday, March 27, contains several provisions designed to provide relief for nonprofit organizations. In addition…

Amy A. Null, Amy R. Segal, Matthew Schnall.

The Section 4960 Excise Tax: Application to Tax-Exempt and Affiliated Taxable Entities

USA - April 26 2019 Federal tax law changes enacted with the Tax Cuts and Jobs Act of 2017 may require tax-exempt organizations to reevaluate their compensation practices…

Amy A. Null, Amy R. Segal, Barbara L. Kirschten, Benjamin C. Kelsey.

New Partnership Audit Rules in Effect; Partnerships and LLCs Should Consider Changes

USA - March 8 2018 A new “centralized partnership audit regime” is now in effect for partnerships, including limited liability companies (LLCs) that are treated as…

A. William Caporizzo, Julie Hogan Rodgers, Robert D. Burke.