U.S. Internal Revenue Code 457(f) addresses federal income taxation of certain types of “nonqualified” deferred compensation plans and arrangements
The Texas Ethics Commission has embarked on a rulemaking that could have profound consequences for 501(c)(4) and other nonprofit organizations that
Not-for-profit (NFP) organizations owning real property in New York City must meet certain ownership, purpose, and use requirements in order to
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.
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).
Housing counseling agencies and other non-profits have achieved a regulatory success that will help them to better serve consumers
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).
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).
Religious institutions have come to expect property tax exemption.
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.