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Election-Year Opportunities for Nonprofits
  • Venable LLP
  • USA
  • May 18 2018

With the 2018 election cycle underway, now is the perfect time to learn ways that your organization can be more involved in the political process

Update on Charitable Tax Planning: Guidance on Donor-Advised Funds and Overview of New UBTI Rules
  • Pepper Hamilton LLP
  • USA
  • May 9 2018

There are many areas in which guidance is lacking concerning the operation of a donor-advised fund (DAF). In Notice 2017-73, the IRS provided Interim

Tough Times for Township Assessors: Michigan Supreme Court Relaxes Property Tax Exemption Rules for Charities
  • Foster Swift Collins & Smith PC
  • USA
  • April 24 2018

Property tax exemptions can have a big impact on local communities. Although exempt properties do not generate tax revenue for local units or

Charitable Pledge Binding Upon Corporate Donor
  • Montgomery McCracken Walker & Rhoads LLP
  • USA
  • April 23 2018

Prior to May 29, 2015, Foremost Industries (“Foremost”) signed a “Gift Agreement” promising to pay to Appalachian Bible College (“ABC”) the sum of $4

Charities Must Consider UBIT Consequences of Creative Fundraising
  • Vorys Sater Seymour and Pease LLP
  • USA
  • April 18 2018

The Tax Cuts and Jobs Act (the Act) was signed into law on December 22, 2017 and made sweeping changes to many laws

IRS and Treasury seek comments on Proposed Donor Advised Fund (DAF) regulations.
  • Loeb & Loeb LLP
  • USA
  • April 18 2018

The IRS on December 4 issued Notice 2017-73, stating that it is considering developing the following proposed regulations for IRC Section 4967:

Private Foundations May Now Own Philanthropic Businesses
  • Morgan Lewis
  • USA
  • April 17 2018

Private foundations may now own philanthropic businesses whose profits are dedicated to charity without the prohibitive excess business holdings tax

Study of Corporate Charitable Giving Shows How Disclosure Rules Can Affect Companies
  • Perkins Coie LLP
  • USA
  • April 11 2018

In March, a group of economists issued a study examining patterns of charitable giving by corporate foundations. Through data and analysis, the group

Oops! I bid (on) it again Can I at least get a tax deduction?
  • Greensfelder, Hemker & Gale, P.C.
  • USA
  • April 6 2018

“Any other bids? And.sold to No. 45 for $1,500!” Yes! You have outbid the other contenders at the local humane society’s charity auction to win a

What does “control” mean in the context of affiliated 501(c)(3) organizations?
  • Squire Patton Boggs
  • USA
  • March 30 2018

The IRS recently issued Private Letter Ruling 201811009, which provides helpful insight into how the IRS construes the term “control” for purposes of