We’ve posted previously about some potential changes or clarifications in the donor advised fund (“DAF”) landscape around private benefit and…
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Nonprofit Law Blog
New Tax Law Focus: Investment Income Tax will Snag Some Private Universities
This post continues our focus on the Tax Cuts and Jobs Act provisions that affect the tax-exempt sector. One such provision…
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New Tax Law Focus: Excise Tax Applies to Top-Tier Executive Compensation
This post continues our focus on the Tax Cuts and Jobs Act provisions that affect the tax-exempt sector. One such…
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New Tax Law Focus: For UBIT Purposes, Grouping of Separate Activities Now Disallowed
The recent Tax Cuts and Jobs Act has garnered much attention for its individual and business-focused provisions, but it also…
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Public Support Changes Likely on the Horizon for DAFs
As noted in our last blog post, the IRS has issued Notice 2017-73, which discusses the future issuance of proposed…
READ MORE Checking Its List: IRS Guidance on Donor Advised Funds is (Finally) Coming
It certainly has been busy lately in the tax world, with the passage of the tax bill, and we will…
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After Disaster Strikes: Long-Term Assistance Fills Vital Needs
When a natural disaster or terrorist event happens, public support often swells quickly to try to assist victims. In fact,…
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Bah Humbug! Tax Bill’s Troublesome Implications for Nonprofit Sector
The most recent tax reform effort has drawn criticism on many fronts, and there are a number of troubling provisions…
READ MORE Changes Coming to Short-Form 1023-EZ
Early next year, the IRS is planning to implement some changes to the Form 1023-EZ that will require users to…
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Business Philanthropy: Sustaining Support After Disaster
Last week we shared our pride and support for how The Bohemian Foundation and our Colorado communities have stepped up…
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