Last week, the Everyday Philanthropist Act that provides for the creation of “Flexible Giving Accounts” was reintroduced to the House…
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Leaffer Law Group
Federal Court Invalidates IRS Procedure that Reduced Donor Disclosure
A federal district court has ruled that the IRS violated federal law when it adopted Revenue Procedure 2018-38, which provides…
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501(c)(4) Notification Requirement Finalized, Clarified
The IRS has issued final regulations addressing the requirement that social welfare organizations notify the IRS of their intent to…
READ MORE Summer 2019 Developments for Tax-Exempt Organizations
Summer time has been a fairly busy time in the area of tax-exempt organizations, with the IRS and federal lawmakers…
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Becky Farr to Give Two Nonprofit-Specific Federal Tax Update Presentations Next Month
As changes made under the Tax Cuts and Jobs Act continue to unfold, Leaffer Law…
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Movement Capture: A Focus on How Large Funders Can Shift Grassroots Priorities
On the surface, it would seem an organization focused on effecting large-scale social change would—and should—welcome a new major donor…
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Happy Filing! Updates to Form 990 for 2018
It’s not spring yet, but it’s never too soon for tax-exempt organizations to start thinking about Form 990 filing. This…
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IRS Provides Guidance, Some Relief on Transportation Tax Issue
The IRS has issued some guidance that eases the impact of the new 21 percent tax on transportation fringe benefits…
READ MORE Shifting Lines: Redefining the 501(c)(3) and 501(c)(4) Sectors
We’ve blogged before about the increased use of 501(c)(4) social welfare organizations in the political area since Citizens United. However,…
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‘Tis The Season of Giving, and IRS Gives Guidance on Charitable Deduction Substantiation
The holiday season is upon us again, and it’s time for our annual reminder about the rules governing deductibility of…
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