Results 1 to 5 of 9

IRS Adds a Potential Self-Dealing Transaction to the No-Rule List

USA - September 9 2021 The IRS has issued Revenue Procedure 2021-40, 2021-38 IRB 1, adding a private foundation issue to the list of those areas on which the IRS…

Jason E. Havens, David M. Rosenberg

Compliance Checkpoint: Section 501(c)(3) Election Year Activities

USA - October 19 2020 With only weeks left before the 2020 election and U.S. Supreme Court confirmation hearings underway, nonprofit organizations may be…

Nicole M. Elliott, Rachel T. Provencher

IRS Issues Proposed Regulations on How to "Silo" Unrelated Business Taxable Income

USA - May 8 2020 The IRS and U.S. Department of the Treasury have issued proposed regulations providing guidance on how a tax-exempt organization with unrelated…

Peter Blumeyer, Jason E. Havens

SBA Releases Supplemental CARES Act Guidance for Religious Institutions

USA - April 7 2020 The U.S. Small Business Administration (SBA) has issued additional guidance to faith-based organizations that are considering whether to apply to…

Jason E. Havens, Nathan A. Adams IV

Religious Institutions and the CARES Act: A Closer Look

USA - April 1 2020 The Coronavirus Aid, Relief, and Economic Security Act (the CARES Act), signed into law by President Donald Trump on March 27, 2020…

Jason E. Havens, Nathan A. Adams IV