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Nonprofits Seeking to Avoid New Parking Tax Must Make Changes Soon

USA - March 13 2019 Thousands of nonprofits that provide parking benefits for their employees are subject to a new income tax on those benefits and have only weeks to…

Bradley A. Ridlehoover, Jean Gordon Carter, Michele A. W. McKinnon

New Guidance for Tax-Exempt Organizations Calculating Excise Tax on Pay of Highly Compensated Employees

USA - February 5 2019 With tax filing season in full swing, tax-exempt organizations are beginning to determine how much excise tax they may owe on compensation and…

Bradley A. Ridlehoover, Jean Gordon Carter, Michele A. W. McKinnon

Donors Must Dot All i’s, Cross All t’s When Making Year-End Charitable Gifts

USA - December 17 2018 As donors and their advisors rush to close year-end charitable gifts, it is easy to overlook the very precise requirements for income tax…

Bradley A. Ridlehoover, Jean Gordon Carter, Michele A. W. McKinnon

Donor Advised Funds: Useful New Tools for Charities and Donors

USA - August 14 2018 Donor advised funds (DAFs) are among the most-discussed vehicles in the charity world today. Proponents see DAFs as useful alternatives to private…

Bradley A. Ridlehoover, Jean Gordon Carter, Douglas W. Charnas, Adam M. Damerow, Julienne N. DeWalt, Scott W. Masselli, Michele A. W. McKinnon

Charitable Giving After Tax Reform

USA - May 30 2018 Public Law No. 115-97, enacted Dec. 22, 2017, and informally known as the 2017 Tax Cuts and Jobs Act (the “2017 Tax Act”), contains several provisions…

Jean Gordon Carter, Douglas W. Charnas, Julienne N. DeWalt, Harold Hancock, Scott W. Masselli, Michele A. W. McKinnon