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Article

Latham & Watkins LLP | USA | 17 May 2010

IRS interim report on tax-exempt colleges and universities compliance project

The Internal Revenue Service (IRS) released an interim report on May 7, 2010 summarizing the responses to compliance questionnaires sent to nonprofit colleges and universities in October 2008.

Article

Latham & Watkins LLP | USA | 30 Mar 2010

Recent legislative changes affecting tax-exempt hospitals

The recently enacted Patient Protection and Affordable Care Act (H.R. 3590), as Amended by the Healthcare and Education Reconciliation Act (H.R. 4872), signed into law by President Obama (together, the Health Care Reform Law), amends the Internal Revenue Code (the "Code") to impose several significant new requirements on tax-exempt hospitals.

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