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McGuireWoods LLP | USA | 5 Dec 2013

IRS releases proposed regulations regarding permissible political activities of 501(C)(4) organizations

On November 29, 2013, the Internal Revenue Service released a notice of proposed rulemaking setting forth proposed regulations under section


McGuireWoods LLP | USA | 9 Sep 2011

IRS releases Priority Guidance Plan for 2011-2012

On Sept. 2, 2011, the IRS released its Priority Guidance Plan for 2011-2012.


McGuireWoods LLP | USA | 25 Aug 2011

Disaster relief - what you need to know

In the aftermath of the recent earthquake that shook the east coast of the United States, the tornados of this summer and now the impending hurricane season, we are reminded that we are subject to the mercy of natural forces causing injury to individuals and property.


McGuireWoods LLP | USA | 18 Aug 2011

IRS publishes new form for tax-exempt organization determinations

On August 8, the IRS released a new one page Form 8940, Request for Miscellaneous Determination, to obtain advance approval on certain activities.


McGuireWoods LLP | USA | 21 Jun 2011

Is your tax-exempt status in jeopardy?

On June 7, 2011 the IRS announced that approximately 275,000 organizations automatically lost their tax-exempt status for failure to file required annual federal returns Form 990 or 990N for three consecutive years.


McGuireWoods LLP | USA | 14 Jun 2011

Cat lady beats IRS

In a recent Tax Court case, Jan Elizabeth Van Dusen v. Commissioner,136 T.C. No. 25, the court allowed a volunteer’s “unreimbursed expenses” incurred while taking care of stray cats in the taxpayer’s home for a 501(c)(3) charity.

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