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Proposed Regulations on Nonprofit Compensation Excise Tax Provide Clarity for Company Foundations and Other Nonprofits

USA - June 11 2020 On June 5, 2020, the Internal Revenue Service issued proposed regulations providing extensive guidance on a recently enacted Excise tax imposed on…

Christopher N. Moran, Robert L. Waldman.

Steering the Ship Through Choppy Waters: Nonprofit Board Duties During the COVID-19 Pandemic

USA - April 6 2020 As the novel coronavirus (COVID-19) continues to disrupt all sectors of society, nonprofits stand to play central roles in local and national efforts…

Christopher N. Moran, Robert L. Waldman.

Company Foundations and Coronavirus Response

USA - March 18 2020 The novel coronavirus (COVID-19) outbreak has forced many businesses to significantly curtail operations or temporarily close doors. As a result…

Christopher N. Moran, Robert L. Waldman.

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…

Christopher N. Moran.

Tax Rules Driving Impact Investments

USA - November 14 2018 Mainstream funds have recently embraced the concept of impact funds, or funds focused on generating social and economic returns. A recent article…

Philip T. von Mehren.