Martha J. Sweterlitsch
Benesch Friedlander Coplan & Aronoff LLP
Articles
IRS Proposes Rules for Type I and III Supporting Organizations
USA - April 1 2016 Supporting Organizations (SOs) are a very specific subcategory of organizations exempt under Section 501(c)(3) of the Internal Revenue Code. They are…
IT’S THAT TIME AGAIN! Don’ts and Do’s for Charities During the Political Season
USA - February 11 2016 Section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on…
Tax Notes
USA - February 11 2016 Prohibitions on government intervention into matters of religion have long meant that churches may not be subject to a tax inquiry unless a…
IRS Proposes New Substantiation Rules for Donors
USA - December 7 2015 As year-end approaches, it is prudent to review the IRS requirements for substantiating donations to charities. For a contribution in excess of $250…
Proposed legislation affecting not-for-profits
USA - March 31 2015 The 131st Ohio General Assembly is in full swing, spending most of its time on the state budget appropriation and related bills. However, a couple of…
