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Results:1-10 of 53

Updates for Tax-Exempt Organizations from the Senate Bill
  • Proskauer Rose LLP
  • USA
  • December 7 2017

Early on December 2, 2017, the Senate passed the Tax Cuts and Jobs Act (the “Senate Bill”). This blog entry describes certain provisions of the Senate


Updates for Tax-Exempt Organizations from the Senate Markup to the Tax Cuts and Jobs Act
  • Proskauer Rose LLP
  • USA
  • November 15 2017

Over the last several days, there have been significant developments relating to the Tax Cuts and Jobs Act, the pending tax reform legislation in


New Electronic Form 8976 to Alert IRS About Section 501(c)(4) Status; 1023-EZ Application Reduced to $275
  • Proskauer Rose LLP
  • USA
  • July 21 2016

The Protecting Americans from Tax Hikes (“PATH”) Act of 2015, enacted in December 2015, requires organizations to notify the IRS if they desire to


IRS To EOs: We Can’t Help
  • Proskauer Rose LLP
  • USA
  • January 20 2016

Every January, the IRS releases a series of revenue procedures detailing how organizations can obtain private letter rulings and determinations and


IRS encourages private foundations to consider charitable purposes in investing its assets
  • Proskauer Rose LLP
  • USA
  • October 29 2015

As we previously reported, the IRS has updated its guidance with helpful examples concerning program-related investments for private foundations. In


New flexibility for joint ventures using tax-exempt bond-financed property
  • Proskauer Rose LLP
  • USA
  • October 29 2015

On October 26, 2015, the IRS released final regulations under Sections 141 and 145 of the Internal Revenue Code concerning the use of property


New Medicare law advances gainsharing
  • Proskauer Rose LLP
  • USA
  • April 20 2015

On April 16, 2015, President Obama signed into law H.R.2, the Medicare Access and CHIP Reauthorization Act of 2015 (the "Act"), which provides for


IRS Commissioner says IRS is “under new management;” what’s happened over the past year in the IRS affecting tax-exempt organizations?
  • Proskauer Rose LLP
  • USA
  • April 10 2015

On March 31, 2015, the Commissioner of the IRS reported in a speech to the National Press Club that the IRS is "under new management" due to major


Supreme Court finds severance payments are subject to FICA
  • Proskauer Rose LLP
  • USA
  • March 31 2014

On March 25, 2014, in a decision highly anticipated by employers, the U.S. Supreme Court held unanimously that certain severance payments paid to


Supreme Court to decide whether RIF-related severance pay is subject to FICA
  • Proskauer Rose LLP
  • USA
  • October 7 2013

Although some would argue that the next U.S. Supreme Court term is not shaping up to be as monumental as the last term, employers should have their