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McDermott Will & Emery | USA | 4 May 2023
Caution for Nonprofits Doing Business with Insiders: IRS Revokes 501(c)(3) Status Based on Management Company Relationship
Picture a 1,000-piece jigsaw puzzle of a frightening image with a single piece missing. No matter which piece is missing, the image is still…
Michael Best & Friedrich LLP | USA | 8 Feb 2023
To Apply or Not To Apply for 501(c)(3) Status? That is the Question for Many Churches
Churches that meet the requirements of section 501(c)(3) of the Internal Revenue Code (the “Code”), are automatically deemed to be tax exempt and are…
Holland & Knight LLP | USA | 4 Feb 2019
IRS Notice Provides Guidance for Exempt Organizations on Excise Tax
The Internal Revenue Service (IRS) released IRS Notice 2019-09 (Notice) offering guidance under Section 4960 of the Internal Revenue Code…
Jackson Lewis PC | USA | 24 Jan 2019
IRS Notice 2019-9 Provides Interim Guidance for Tax-Exempt Organizations Paying Excess Executive Compensation
The IRS has released a technical interim guidance on Section 4960, which was added to the Internal Revenue Code of 1986, as amended, as part of the…
Katten Muchin Rosenman LLP | USA | 22 Jan 2019
Interim IRS Guidance on New Executive Compensation Requirements for Tax-Exempt Entities Creates New Challenges
Under new Section 4960 ("Section 4960") of the Internal Revenue Code of 1986, as amended ("IRC") that was adopted as part of the Tax Cuts and Jobs Act…
Seyfarth Shaw LLP | USA | 11 Jan 2019
Good News / Bad News: The IRS has Released Interim Guidance Regarding the New Excess Compensation Excise Tax Applicable to Tax-Exempt Organizations
Just in time for the New Year and notwithstanding the government shutdown, on December 31, 2018, the Internal Revenue Service (“IRS”) issued Notice…
Ropes & Gray LLP | USA | 8 Jan 2019
IRS Issues Guidance on Executive Compensation Excise Tax for Tax-Exempt Organizations
In Notice 2019-09, issued December 31, 2018 (the "Notice"), Treasury and the IRS have provided Interim Guidance on the Excise tax on certain…
King & Spalding LLP | USA | 7 Jan 2019
Health Headlines - January 7, 2019
IRS Provides Guidance Regarding 21% Excise Tax on Tax-Exempt Organizations for Excessive Executive Compensation - The Tax Cuts and Jobs Act imposes a…
Davis Wright Tremaine LLP | USA | 18 Dec 2018
Nonprofits Involved in Campaign Activity in Washington Must Now Disclose Major Donors to the PDC
Washington’s DISCLOSE Act of 2018 will have a significant impact on nonprofit organizations involved in campaign-related activity. Effective January…
Steptoe & Johnson LLP | USA | 12 Dec 2018
Senate Votes to Nullify Changes to Donor Disclosures for Exempt Organizations
The Senate passed S.J. Res. 64 on a 50-49 vote, with Sen. Collins (R-ME) joining Democratic senators. The joint resolution, if also passed by the…
