We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 65

Tax classification of charitable organizations: a primer
  • McGuireWoods LLP
  • USA
  • December 2 2014

A charitable organization is exempt from federal income tax under section 501(a) of the Internal Revenue Code (the Code) if it is described in


Cy pres & the Optimal class action
  • McGuireWoods LLP
  • USA
  • July 25 2013

Cy pres relief remains controversial among courts , but it's like catnip to legal academics. Now, Notre Dame professor Jay Tidmarsh has published his


How would President Obama’s budget affect charities?
  • McGuireWoods LLP
  • USA
  • April 22 2013

The Obama Administration released its budget proposal for 2014 on April 10, 2013, calling for nearly $250 billion in new spending on jobs, public


Disaster relief - what you need to know
  • McGuireWoods LLP
  • USA
  • August 25 2011

In the aftermath of the recent earthquake that shook the east coast of the United States, the tornados of this summer and now the impending hurricane season, we are reminded that we are subject to the mercy of natural forces causing injury to individuals and property


Tax-exempt bond compliance reporting given a mixed grade by IRS
  • McGuireWoods LLP
  • USA
  • July 18 2011

The IRS Tax Exempt Government Entities Division has published a final report on its Tax-Exempt Charitable Financings Compliance Check Questionnaire and Governmental Bond Financings Compliance Check Questionnaire projects


Charities and Mission Investing
  • McGuireWoods LLP
  • USA
  • December 18 2015

Private foundations, community foundations, and other public charities and nonprofit organizations are seeking different, and sometimes innovative


Three things to know about joint operating agreement transactions
  • McGuireWoods LLP
  • USA
  • June 26 2013

The nonprofit healthcare industry in the United States is in the midst of significant change. A variety of different operational arrangements are


The House Ways & Means Committee’s broad proposals for federal tax reform
  • McGuireWoods LLP
  • USA
  • March 3 2014

On Feb. 26, 2014, Rep. Dave Camp (R-MI), the chairman of the U.S. House of Representative's Ways & Means Committee, released a discussion draft of a


Senate Finance Committee staff releases reform options for tax-exempt organizations and charitable giving
  • McGuireWoods LLP
  • USA
  • July 9 2013

Over the last several months, the U.S. Senate Finance Committee, as part of its tax reform efforts, has issued bipartisan option papers containing


A nonprofit buyer’s guide to cyber insurance
  • McGuireWoods LLP
  • USA
  • December 13 2013

It seems that not a day goes by without a report of a business facing a computer hack or data breach. What may not always make the headlines