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Net Operating Losses of Tax-Exempt Organizations with More Than One Unrelated Trade or Business

USA - July 30 2020 Since the enactment of the unrelated business income tax in 1950, section 512(b)(6) and its predecessor allowed organizations subject to the…

Ofer Lion.

Goodbye to 2019 … and the Parking and Public Transit Benefits Tax

USA - December 23 2019 Good news to close out the year: The “Further Consolidated Appropriations Act, 2020” (H.R. 1865 - the “2020 Act”) retroactively repeals the much…

Christian Canas, Ofer Lion.

New Guidance for Nonprofits and the Tax on Parking and Public Transit Benefits

USA - December 19 2018 Two recent Treasury Notices1 provide Interim Guidance to nonprofits trying to calculate (or seeking to avoid) the tax they may have to pay for the…

Ofer Lion.

Ninth Circuit Court of Appeals Reaffirms CA Attorney General’s Demand for Donor List

USA - September 18 2018 A three-judge panel of the Ninth Circuit Court of Appeals1 recently upheld the position of the California Attorney General (AG) that charities located…

Agnes M. Gesiko, Ofer Lion.

Ninth Circuit Court of Appeals Reaffirms CA Attorney General’s Demand for Donor List

USA - September 17 2018 A three-judge panel of the Ninth Circuit Court of Appeals recently upheld the position of the California Attorney General (AG) that…

Agnes M. Gesiko, Ofer Lion.