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Squire Patton Boggs | USA | 13 Jul 2016

Highlights of the proposed regulations under section 457(f)

U.S. Internal Revenue Code 457(f) addresses federal income taxation of certain types of “nonqualified” deferred compensation plans and arrangements


Wiley Rein LLP | USA | 19 Mar 2014

Texas rule proposes to expand campaign finance disclosure for nonprofit groups

The Texas Ethics Commission has embarked on a rulemaking that could have profound consequences for 501(c)(4) and other nonprofit organizations that


Akerman LLP | USA | 12 Aug 2013

New York City real property tax exemption is not guaranteed for not-for-profit organizations

Not-for-profit (NFP) organizations owning real property in New York City must meet certain ownership, purpose, and use requirements in order to


Proskauer Rose LLP | USA | 14 Sep 2011

The American Jobs Act proposes to prohibit discrimination based on unemployment status

On September 12, 2011, President Barack Obama delivered the American Jobs Act of 2011 ("AJA") to the U.S. Congress in the hope of stimulating economic growth and alleviating unemployment.


Holland & Knight LLP | USA | 8 Sep 2011

ACT Report details three options for distinguishing between governmental and commercial retirement plans

On June 15, 2011, the Advisory Committee on Tax Exempt and Government Entities (the Committee) released a report entitled, “Indian Tribal Governments: Survey of Issues Requiring Administrative Guidance in the Wake of Enactment of Section 906 of the Pension Protection Act of 2006“ (the ACT Report).


Venable LLP | USA | 31 Jul 2011

HUD issues SAFE Act final rule: implications for housing counseling agencies and other non-profit organizations

Housing counseling agencies and other non-profits have achieved a regulatory success that will help them to better serve consumers


Husch Blackwell LLP | USA | 19 Nov 2010

EEOC issues final regulations implementing the Genetic Information Nondiscrimination Act of 2008

On November 9, 2010, the Equal Employment Opportunity Commission (EEOC) published its final rule on regulations implementing the Genetic Information Nondiscrimination Act of 2008 (GINA).


Dentons | USA | 25 Jun 2010

Change-in-use of bond-financed assets

The ownership and private use limitations for qualified 501(c)(3) bonds apply to financed assets for the entire time the bonds remain outstanding (or for their entire useful lives, if earlier).


Holland & Knight LLP | USA | 13 Apr 2010

April religious institutions update

Religious institutions have come to expect property tax exemption.


Bricker & Eckler LLP | USA | 29 Jan 2009

501(c)(3) exemption application changes

In notices posted to its web site on January 8, the IRS outlined changes for Form 1023, the Application for 501(c)(3) Tax Exemption, that are necessary to comply with new regulations which have eliminated the advance ruling process for exempt organizations.

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