This is the first of two blog posts focusing on restrictions on 501(c)(3)s in engaging in illegal activity or activity…
READ MORE
IRS Developments
Effect of President Trump’s Attempt to Trim Regulations Still Uncertain
On January 30, 2017, President Trump signed an executive order aimed at reducing the regulatory compliance burden on small businesses…
READ MORE
It’s Beginning To Look A Lot Like…. Contemporaneous Written Acknowledgment Season!
Sure it’s a mouthful to try to sing it, but with holiday giving and the record-breaking donations to charities that…
READ MORE
True the Vote Case Against the IRS Can Move Forward
The Court of Appeals for the District of Columbia has ruled that a lawsuit brought by True the Vote, a…
READ MORE IRS Goes After Low Hanging Fruit in Challenging Charitable Deductions
In recent years the IRS has seen its budget slashed by Congress—which has led to a 23 percent reduction in…
READ MORE
A Primer on the PATH Act for Nonprofits
President Obama signed into law the Protecting Americans from Tax Hikes (“PATH”) Act late last year. The PATH Act has…
READ MORE Updated Guidance from IRS on 501(c)(4) Notification Requirement
The IRS has just released final and temporary regulations, as well as Revenue Procedure 2016-41, that shed some light on the new…
READ MORE IRS Releases Searchable Exempt Organization Data
Last week, the IRS began to release tax-exempt organizations’ digital Form 990 information in a machine-friendly format. This change will…
READ MORE IRS Cuts 1023-EZ Filing Fee to $275
The IRS has just announced that the filing fee for the 1023-EZ, a short-form application for recognition of tax-exempt 501(c)(3) status,…
READ MORE
IRS Finalizes PRI Regulations that Shed Light on Permissible Activity
The IRS recently issued final regulations on program-related investments (or PRIs), which bring guidance on these type of investments into…
READ MORE