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Fox Rothschild LLP | USA | 14 Sep 2011

Legislation targets enviro-activist lawsuits

U.S. Representative Cynthia Lummis (RWyo.) and Senator John Barrasso (R-Wyo.) jointly introduced the Government Litigation Savings Act, legislation that prevents abuse of the Equal Access to Justice Act (EAJA), 5 USC Sec. 504, by large environmental groups and others who frequently challenge the federal government in court.


Fox Rothschild LLP | USA | 14 Jun 2011

Madoff, Picard and charities: a comparison of treatment of the Lautenberg Foundation and the WilponKatz foundations - Part 2 - Installment 52

This is the fifty-second in a series of installments on this blog that are discussing issues arising in the aftermath of the global Ponzi scheme perpetrated by Bernard L. Madoff (“Madoff”).


Holland & Knight LLP | USA | 28 Jan 2011

FEC Citizens United rulemaking

On January 20, 2011, almost one year to the day after the U.S. Supreme Court’s landmark decision in Citizens United v. FEC, 130 S. Ct. 876 (2010), the Federal Election Commission (FEC) deadlocked 3-3 along party lines on a vote to move forward with proposed regulations to implement this decision.


Bricker & Eckler LLP | USA | 27 Oct 2010

IRS is requested to survey political campaign activity of certain nonprofit organizations

On September 29, 2010, U.S. Senate Finance Committee Chairman Max Baucus requested that the IRS "survey" major 501(c)(4), (c)(5), and (c)(6) organizations involved in political campaign activity.


Vorys Sater Seymour and Pease LLP | USA | 8 Apr 2010

Recent health care legislation impacts tax-exempt hospitals

The Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act (together, the "Act"), amends the Internal Revenue Code (the "Code") to impose four new requirements on tax-exempt hospitals.


Arent Fox LLP | USA | 1 Apr 2010

Hospitals must satisfy new requirements to maintain exempt status

The Health Care and Education Reconciliation Act of 2010 (the "Act"), which was the second of the two pieces of health care reform legislation that Congress passed and the President signed late last month, imposes additional requirements on hospitals that wish to maintain an exemption under 501(c)(3) of the Internal Revenue Code of 1986 (the "Code").


Drinker Biddle & Reath LLP | USA | 20 Mar 2010

Tax-exempt hospitals face new requirements under health reform

While much of the country continues to digest the implications of comprehensive health care reform, as adopted in the Patient Protection and Affordable Care Act (H.R. 3950) and the Health Care and Education Reconciliation Act of 2010 (H.R. 4872), tax-exempt hospitals are realizing that they now face a number of new requirements, violations of which could result in significant economic costs andor loss of tax-exempt status.


Bricker & Eckler LLP | USA | 30 Sep 2009

Non-profit hospitals charity care minimum eliminated from Baucus health care proposal

The 5 percent minimum charity care requirement, which is being opposed by nonprofit hospitals, has been deleted from the health care reform proposal of Senate Finance Committee Chairman Max Baucus (D-Mont).


Caplin & Drysdale, Chartered | USA | 16 Sep 2009

Senate chairman's health care mark lists provisions for nonprofit hospitals

Senator Baucus released the details of the proposed Senate healthcare plan on September 16, 2009, which is scheduled for markup by the Senate Committee on Finance on September 22, 2009.


Baker & Hostetler LLP | USA | 14 May 2009

SEC disclosure reform and Senator Grassley's suggestion that tax exemption give way to charitable activity tax deductions and credits

With the passage of the Securities Acts Amendments of 1975 (Tower Amendment), Congress limited the regulatory scheme for municipal securities (including conduit borrowers such as 501(c)(3)s borrowing through state or local bond issuing authorities).

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