Christopher N. Moran

Venable LLP


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IRS Private Letter Ruling on Nonprofit and PAC Raises Concerns

USA - February 7 2020 202005020 (PLR), released on January 31, addresses a multi entity structure involving a nonprofit and its wholly owned subsidiary that sought to form...

Yosef Ziffer.

IRS Issues Guidance on Parking Tax Refunds for Nonprofits

USA - January 23 2020 The IRS posted guidance to its website on January 21 explaining how nonprofits can seek refunds of the "parking tax." As described in our prior alert...

Cynthia (Cindy) M. Lewin.

Congress Repeals Nonprofit Parking Tax; Simplifies Private Foundation Tax; and Provides Special Treatment for Disaster Relief Donations

USA - December 20 2019 The Taxpayer Certainty and Disaster Tax Relief Act of 2019 (the "Act"), signed into law on December 20, 2019 as part of a spending bill to fund the...

Cynthia (Cindy) M. Lewin.

Charity Abroad: U.S. Donors' Options for International Philanthropy

USA - July 16 2019 Under the Internal Revenue Code, only U.S. charities are eligible to receive tax-deductible charitable contributions from individual U.S. taxpayers...

Cynthia (Cindy) M. Lewin.

New Excise Tax on Nonprofit Compensation Casts Wide Net

USA - April 24 2019 The sweeping 2017 federal tax law known as the Tax Cuts and JOBS Act added a number of nonprofit-organization-specific provisions to the tax code...

Cynthia (Cindy) M. Lewin, George E. Constantine.