The holiday season is upon us again, and it’s time for our annual reminder about the rules governing deductibility of…
READ MORE
Nonprofit Law Blog
TEGE Outlines Priority Issues for FY 2019
The TEGE operating division of the IRS earlier this month released its Fiscal Year 2019 program letter, which outlines priorities…
READ MORE
Supreme Court Denial Means More Donor Disclosure Required for 501(c)(4)s
We reported recently that the IRS will no longer require exempt organizations other than 501(c)(3)s to disclosure donor information. However,…
READ MORE
IRS: Proposed Regulations Coming on Private University Investment Income Tax
Earlier this year, we posted about some of the unanswered questions raised by the new investment income tax (Section 4968)…
READ MORE
SALT Update: Proposed Regulations Won’t Restrict Business Deductions, But Impact Likely Still Severe
We discussed last week the proposed regulations that will limit the charitable deduction for contributions to state tax credit programs,…
READ MORE
IRS Provides Some Clarity and Seeks Comments on UBTI “Silo” Rule
As we’ve blogged about previously, the Tax Cuts and Jobs Act brought about some major changes in the area of…
READ MORE
Changes to Colorado’s Charitable Solicitation Registration are Effective October 1, 2018
Our friends at the Colorado Nonprofit Association have posted an analysis of the proposed changes to Colorado’s Charitable Solicitation Registration…
READ MORE SALT in the Wound: IRS Proposal Could Hinder Longstanding Colorado Tax Credits and Harm Charities
The IRS late last week released proposed regulations that require, in most cases, taxpayers to reduce their federal charitable deduction by…
READ MORE
New Executive Compensation Excise Tax May Surprise Organizations With Section 457(f) Plans
We’ve previously posted on the new excise tax on executive compensation enacted as part of the Tax Cuts and Jobs…
READ MORE
Sales Tax Exemption in Colorado: Results May Vary
In Colorado, nonprofit organizations that are exempt from federal income taxation are automatically exempt from paying Colorado state income tax—apart…
READ MORE