Michele A. W. McKinnon

McGuireWoods LLP

Articles

Results 6 to 10 of 76


Update on UBTI SILO Rule and IRS Form 990-T Electronic Filing

USA - April 8 2021 For nonprofit organizations that report on a calendar-year basis, the May 17, 2021, deadline to file Form 990 and Form 990-T electronically is…

Bradley A. Ridlehoover, Jean Gordon Carter, Alec V. Sauble

Charitable lead annuity trusts: planning opportunities in today’s low-interest-rate environment

USA - February 11 2021 As the pandemic continues to hinder nonprofits’ ability to fundraise effectively and connect with supportive donors, a charitable lead annuity trust…

Bradley A. Ridlehoover, Jean Gordon Carter

New Regulations Impact Excise Tax on Certain Private College and University Investment Income

USA - November 17 2020 Internal Revenue Code Section 4968, enacted as part of the 2017 Tax Cuts and JOBS Act, imposes a 1.4 percent Excise tax on the net investment income…

Bradley A. Ridlehoover, Jean Gordon Carter

Key Considerations for Charities Regarding Bequests and Other Deferred Gifts

USA - July 8 2020 Bequests and other deferred gifts are a bedrock of any successful planned giving program. The deferred nature of these types of gifts, however, can…

Bradley A. Ridlehoover, Jean Gordon Carter, Meghan Gehr Hubbard

COVID-19 Pandemic: Tax Relief Affecting Nonprofits

USA - April 9 2020 Nonprofits, like individuals and for-profit businesses, are facing significant hardships due to the COVID-19 pandemic. Recent legislation and…

Bradley A. Ridlehoover, Brian D. Barger, Jean Gordon Carter