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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…

Douglas M. Mancino.

Main Street Money for Nonprofits

USA - July 24 2020 The Federal Reserve Board (the “Fed”) recently released additional changes relating to the expansion of its Main Street Lending Program (the “Main…

Aselle Kurmanova, Leslie E. Kersey, Stanley S. Jutkowitz.

Employer Sponsored Disaster Relief Programs - Four Options to Consider

USA - April 9 2020 With the COVID-19 pandemic now a presidentially-declared national emergency—and for this purpose a "qualified disaster"—employers…

Christian Canas.

Super-Deductible Contributions (and Other Charitable Giving Items in the CARES Act)

USA - April 2 2020 The Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) that became law on March 27, 2020 provides several enhanced tax incentives for…

Dustin W. Lauermann.

Nonprofit Guide to the CARES Act (Including Those Loans You’ve Been Hearing About to Cover Payroll and That Don’t Need to Be Paid Back)

USA - March 29 2020 The Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) became law on March 27, 2020, and is designed to assist nearly every facet of…