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Six things a 501(c)(3) should know about the Tax Cuts and Jobs Act

USA - February 8 2018 With the flurry of news regarding how tax-exempt bonds were affected by the Tax Cuts and Jobs Act (“TCJA”), some of you may have missed what else was...

Joel Swearingen, Michael A. Cullers, John W. Hutchinson, Cynthia C. Mog, Alexios Hadji.

Diagnosis - Unhealthy Financials Cause Another 501(c)(3) Hospital To Lose Its Favorable Tax Status

USA - January 30 2018 A few months ago, I wrote a blog post about a hospital that had its Section 501(c)(3) status revoked by the IRS. In that case, the IRS found that the...

Joel Swearingen, Michael A. Cullers, John W. Hutchinson, Cynthia C. Mog, Alexios Hadji.

Someone Left the Crayons Out, and Now the Tax Lawyers Are Drawing Pictures

USA - September 21 2017 Timing, as they say, is everything. The tax-exempt bond rules are full of deadlines and sunsets, both before and after the issue date and before and...

Joel Swearingen, Michael A. Cullers, John W. Hutchinson, Cynthia C. Mog, Alexios Hadji.

SLGS Forever?

USA - September 8 2017 For those of you keeping track, the SLGS window has been closed since March 8, 2017. With the recent discussions in Washington regarding a three-month...

Joel Swearingen, Michael A. Cullers, Cynthia C. Mog, Alexios Hadji.

Moving On Down - In the Right Direction

USA - August 9 2017 In contrast to the theme song, “Movin’ on Up”, from the 1970s sitcom The Jeffersons, sometimes “moving on down” is better in certain circumstances...

Joel Swearingen, Michael A. Cullers, John W. Hutchinson, Cynthia C. Mog, Alexios Hadji.