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Results: 1-10 of 609

Payments in Lieu of Taxes: Five Things Providers Should Know
  • Hall Render Killian Heath & Lyman PC
  • USA
  • December 1 2016

In recent years, increasing numbers of municipalities have asked health care entities that might otherwise be exempt from property taxes to enter


UPDATE: President Trump Signs “Johnson Amendment” Executive Order Limiting Treasury’s Actions Against Religious Organizations Engaged in Political Campaign Activities
  • Proskauer Rose LLP
  • USA
  • May 9 2017

On May 4, 2017, President Trump signed an Executive Order that directs the Executive Branch to limit its enforcement of the “Johnson


Common Cause challenges American Legislative Exchange Council's tax-exempt status using whistleblower provisions
  • McGuireWoods LLP
  • USA
  • May 4 2012

Using the whistleblower provisions of the Internal Revenue Code of 1986 (Code or IRC), Common Cause has reported to the IRS what it states is “massive underreporting of lobbying by the American Legislative Exchange Council” (ALEC


Lobbying: what does it mean for nonprofits?
  • Venable LLP
  • USA
  • September 15 2011

Nonprofit organizations that conduct federal lobbying must be cognizant of at least two different definitions of lobbying in order to comply with applicable federal tax law and federal lobbying disclosure laws


Religious institutions: August 2014
  • Holland & Knight LLP
  • USA
  • August 6 2014

The IRS allegedly has a procedure in place for "signature authority" to initiate a church tax investigation or examination, subject to an independent


Unrelated business income and executive compensation: final report on tax-exempt colleges and universities compliance project provides guidance for all nonprofits
  • Hunton & Williams LLP
  • USA
  • May 6 2013

The Final Report of the Colleges and Universities Compliance Project, released by the IRS on April 25, focuses primarily on the reporting of


New Federal Bill Would Allow Risk Retention Groups to Cover Property
  • Locke Lord LLP
  • USA
  • January 29 2016

A bill recently introduced in the House seeks to expand the authority of Risk Retention Groups ("RRGs") to write property, and not just commercial


What nonprofits need to know About political activity
  • Bricker & Eckler LLP
  • USA
  • November 15 2012

Although the 2012 election is now over, there are still many things nonprofits should be aware of when it comes to political activity


Private Foundation Investing--Expanded
  • Riker Danzig Scherer Hyland & Perretti LLP
  • USA
  • May 24 2017

State prudent investor laws and federal tax law impose a number of restrictions on the manner in which the assets of a private foundation can be


A Texas-sized IRS controversy? Governor Perry vetoes disclosure legislation
  • Venable LLP
  • USA
  • May 29 2013

It seems the IRS controversy has spilled into the states. Late last week Governor Rick Perry vetoed legislation that would have required the