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IRS Regulatory Guidance for Supporting Organizations

USA - April 4 2016 The Pension Protection Act of 2006 made significant changes to the rules applicable to supporting organizations, and in particular Type III…

Douglas W. Charnas, Kelly L. Hellmuth, Scott W. Masselli, Michele A. W. McKinnon

Charities and Mission Investing

USA - December 18 2015 Private foundations, community foundations, and other public charities and nonprofit organizations are seeking different, and sometimes innovative…

Kelly L. Hellmuth, Elizabeth Leverage Hilles, Michele A. W. McKinnon

Changes to 2014 Form 990, Form 990-EZ, and Form 990-PF for exempt organizations

USA - May 1 2015 While the IRS made only minor changes to Form 990, Form 990-EZ, and Form 990-PF for the 2014 tax year, the IRS made significant revisions to Schedule…

Michael H. Barker, Kelly L. Hellmuth, Michele A. W. McKinnon

Congressional proposals for nonprofit tax breaks and extenders

USA - March 3 2015 In February, the House of Representatives passed several tax bills and the Senate Finance Committee approved several tax bills that, if ultimately…

Michael H. Barker, Michele A. W. McKinnon, Russell W. Sullivan

Donor advised funds: a popular way to give to charity

USA - January 30 2015 In recent years, donor advised funds have become a popular alternative to private foundations and supporting organizations for many donors. Donor…

Michele A. W. McKinnon