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Reminder of Effective Date of Filing Requirement under CFTC Position Limit Aggregation Exemption Rules
  • Ropes & Gray LLP
  • USA
  • July 14 2017

The new notice filing requirement for continued reliance on certain exemptions from aggregation under the CFTC’s position limit rules becomes


Proposed Regulations Issued on Deferred Compensation Arrangements for Tax-Exempt Organizations
  • Ropes & Gray LLP
  • USA
  • June 21 2016

Today, Treasury and the IRS released proposed regulations under 457 of the Code, which governs the tax treatment of nonqualified deferred


New FLSA Rule Raises Minimum Salary Thresholds for Exemption from Overtime
  • Ropes & Gray LLP
  • USA
  • May 20 2016

In 2014, President Obama signed a Presidential Memorandum directing the U.S. Department of Labor (the “DOL”) to update the regulations that define


Recent developments and trends for exempt organizations
  • Ropes & Gray LLP
  • USA
  • April 13 2015

Recent months have been eventful for exempt organizations and their advisors. While fundamental tax reform remains a possibility, with a number of


IRS releases final regulations on requirements for tax-exempt hospitals under section 501(r)
  • Ropes & Gray LLP
  • USA
  • January 9 2015

On December 29, 2014, final regulations were released under Internal Revenue Code section 501(r). Enacted as part of the Patient Protection and


In landmark ruling, Massachusetts SJC upholds tax exemption for charitable conservation land
  • Ropes & Gray LLP
  • USA
  • May 16 2014

On May 15, 2014, the Massachusetts Supreme Judicial Court ("SJC") issued a landmark decision, New England Forestry Foundation, Inc. v. Board of


Recent developments and trends for exempt organizations
  • Ropes & Gray LLP
  • USA
  • March 13 2014

2013 was something of a lost year for the Exempt Organizations (EO) Division of the IRS. In the spring, the Division was embroiled in a controversy


Compensation and unrelated business income are focus of IRS colleges and universities report
  • Ropes & Gray LLP
  • USA
  • April 26 2013

Just a few weeks before many tax-exempt organizations file their annual Form 990, the IRS yesterday released its final report on the Colleges and


New guidance for tax-exempt hospitals on community health needs assessment and other section 501(r) requirements
  • Ropes & Gray LLP
  • USA
  • April 9 2013

On April 5, the Treasury Department released proposed regulations that provide guidance on the community health needs assessment ("CHNA") and other


IRS releases proposed regulations on requirements for tax-exempt hospitals
  • Ropes & Gray LLP
  • USA
  • June 25 2012

On June 22, only days before the Supreme Court is expected to rule on the constitutionality of the Patient Protection and Affordable Care Act (“PPACA”), the Treasury Department released proposed regulations under Internal Revenue Code section 501(r), enacted as part of PPACA