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Impact of the Tax Cuts and Jobs Act on Tax-Exempt Organizations
  • Phillips Lytle LLP
  • USA
  • January 18 2018

The Tax Cuts and Jobs Act (the "Act") was enacted on December 22, 2017, and is generally effective for taxable years beginning on or after January 1


A charities round-up: current legal and governance stories and developments
  • Brodies LLP
  • United Kingdom
  • January 18 2018

We bring you a brief round-up on some charity sector stories and developments. “A rose by any other name might not be permissible” New rules on


FTC Brings Law Enforcement Action against Telemarketing Charity Fundraiser
  • Venable LLP
  • USA
  • January 17 2018

On January 10, 2018, the Federal Trade Commission (FTC) asked the U.S. Department of Justice (DOJ) to file a complaint against Ohio-based charity and


Law reform for charities and not-for-profit organisations
  • Russell Kennedy
  • Australia
  • January 17 2018

The Commonwealth Treasury released a discussion paper (Discussion Paper) on the proposed reforms to the deductible gift recipient (DGR) status


Key Tax Reform Issues for Nonprofit Membership OrganizationsAssociations
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • January 16 2018

The new Tax Cuts and Jobs Act of 2017 (the Act), signed into law by President Trump on December 22, 2017, contains several features that will


The ONCA - Projected Proclamation Date Announced!
  • Miller Thomson LLP
  • Canada
  • January 10 2018

The Ontario Government has announced that it plans to proclaim the Ontario Not-for-profit Corporations Act (“ONCA”) into force in early 2020. Once in


The Yorkshire Agricultural Society case: VAT recovery by charities
  • Burges Salmon LLP
  • United Kingdom
  • January 9 2018

The case of The Yorkshire Agricultural Society provides useful guidance of the circumstances in which taxpayers and charities can reclaim VAT


FEMA Updates Policy on Disaster Aid for Churches
  • Harris Beach PLLC
  • USA
  • January 9 2018

In a September 2017 post we commented on three churches (The Harvest Family Church, Hi-Way Tabernacle and Rockport First Assembly of God) which


New tax law impact on individual deductions
  • Bryan Cave LLP
  • USA
  • January 5 2018

The Tax Cuts and Jobs Act of 2017 (TCJA) eliminated all miscellaneous itemized deductions that are subject to the 2 floor, capped state and local


Charity governance: service provision, accounts and purposes - D v Victim Support Scotland
  • Brodies LLP
  • United Kingdom
  • January 5 2018

The recent sheriff court decision in D v Victim Support Scotland covers issues on which all charities should be aware. The central point in question