Exempt Organizations Advisory Resources for Tax

Exempt Organizations Advisory - Tax Reform Legislation Passes House and Senate
December 20, 2017
Exempt Organizations Advisory: Tax Reform Update
December 19, 2017
Exempt Organizations Advisory - Tax Reform Conference Agreement Released
December 16, 2017
Exempt Organizations Advisory - Tax Reform Update
December 15, 2017
Exempt Organizations Advisory - Senate Votes to Begin Conference on Tax Bill
December 7, 2017
Exempt Organizations Advisory - Senate Votes to Begin Conference on Tax Bill
December 7, 2017
Exempt Organizations Advisory - House Requests Conference Committee for Tax Reform
December 5, 2017
Exempt Organizations Advisory - IRS Releases Notice Regarding Donor Advised Funds
December 4, 2017
Exempt Organizations Advisory - Senate Passes Tax Bill
December 2, 2017
Exempt Organizations Advisory - Congressional Budget Office Releases Cost Estimate of Senate Tax Bill
November 27, 2017
Exempt Organizations Advisory - Joint Committee Releases Analysis of Senate Bill
November 22, 2017
Exempt Organizations Advisory - Senate Finance Committee Releases Tax Bill
November 21, 2017
Exempt Organizations Advisory - Senate Finance Committee Approves Tax Reform Proposal
M. Ruth M. Madrigal, Suzanne Ross McDowell, Catherine W. Wilkinson, John Cobb
November 17, 2017
Exempt Organizations Advisory - House Passes Tax Cuts and Jobs Act
M. Ruth M. Madrigal, Suzanne Ross McDowell, Catherine W. Wilkinson, John Cobb
November 16, 2017
Exempt Organizations Advisory - Finance Committee Releases Modified Senate Tax Reform Proposal
M. Ruth M. Madrigal, Suzanne Ross McDowell, Catherine W. Wilkinson, John Cobb
November 15, 2017
Exempt Organizations Advisory - Exempt Organization Provisions Included in Proposed Senate Bill Differ from House Bill
November 10, 2017
Exempt Organizations Advisory - Tax Reform Update
November 9, 2017
Exempt Organizations Advisory - Tax Reform Part 3: Provisions Affecting Educational Institutions
M. Ruth M. Madrigal, Suzanne Ross McDowell, Catherine W. Wilkinson
November 7, 2017
Exempt Organizations Advisory - Tax Reform Part 2: Tax on Private Activity Bond Interest, Executive Compensation
John Cobb, M. Ruth M. Madrigal, Suzanne Ross McDowell, Catherine W. Wilkinson
November 3, 2017
Exempt Organizations Advisory - Tax Reform Bill Provisions Would Affect Exempt Organizations
M. Ruth M. Madrigal, Suzanne Ross McDowell, Catherine W. Wilkinson
November 2, 2017
Exempt Organizations Advisory - 2017-2018 Priority Guidance Plan Includes Exempt Organization Items
M. Ruth M. Madrigal, Suzanne Ross McDowell, Catherine W. Wilkinson, John Cobb
October 23, 2017
Exempt Organizations Advisory - Treasury, IRS, Other Agencies Issue Interim Final and Proposed Regulations
October 10, 2017
Exempt Organizations Advisory - TIGTA Releases Report on Criteria for Tax-Exempt Application Review
October 5, 2017
Exempt Organizations Advisory - Tax Exempt and Government Entities Division Releases FY 2018 Work Plan
October 2, 2017
Exempt Organizations Advisory - Draft Form 1024-A Publicly Released
September 29, 2017
Exempt Organizations Advisory: IRS Withdraws and Re-Issues Proposed Regulations on Tax-Exempt Private Activity Bonds
September 27, 2017
Exempt Organizations Advisory - IRS Offers Tax Relief for Hurricane Victims, Incentives to Donate to Disaster Relief Charities
September 26, 2017
Exempt Organizations Advisory - IRS Provides Guidance on Reliance Standards for Equivalency Determinations
September 15, 2017
Exempt Organizations Advisory - CHARITY Act Introduced in Senate
June 13, 2017
Exempt Organizations Advisory - Draft Country-By-Country Reporting Instructions Raise Questions for Tax-Exempt US-Based Multinationals
March 10, 2017
Exempt Organizations Advisory - IRS Warns of W-2 Phishing Scam Affecting Nonprofits
February 3, 2017
Exempt Organizations Advisory - IRS Designates Certain Syndicated Conservation Easement Transactions as Listed Transactions
Suzanne Ross McDowell, Catherine W. Wilkinson
December 23, 2016
Exempt Organizations Advisory - New York Enacts Additional Amendments to the Revitalization Act
Suzanne Ross McDowell, Catherine W. Wilkinson
December 14, 2016
Exempt Organizations Advisory - IRS Releases 2017 Work Plan for Tax Exempt and Government Entities
Suzanne Ross McDowell, Catherine W. Wilkinson
September 29, 2016
Exempt Organizations Advisory - CRAT Containing Sample Provisions Not Subject to 'Probability of Exhaustion Test'
Suzanne Ross McDowell, Catherine W. Wilkinson
August 9, 2016
Newly Proposed Regulations Under Section 457(f) Impact Deferred Compensation Arrangements of Tax-Exempt and Governmental Entities
Don Wellington, Joni Andrioff, Jennifer G. Krengel, Suzanne Ross McDowell, Catherine W. Wilkinson
July 14, 2016
Exempt Organizations Advisory - IRS Issues Temporary Regulations for Declaring Intent to Operate as a Social Welfare Organization
Suzanne Ross McDowell, Catherine W. Wilkinson
July 8, 2016
Exempt Organizations Advisory - House Tax Blueprint Could Affect Charitable Giving
Suzanne Ross McDowell, Catherine W. Wilkinson
June 24, 2016
Exempt Organizations Advisory - IRS Issues Proposed Rules on Deferred Compensation Plans
Suzanne Ross McDowell, Catherine W. Wilkinson
June 21, 2016
Exempt Organizations Advisory - IRS Makes Public Data on Tax-Exempt Organizations Available for Electronic Download
Suzanne Ross McDowell, Catherine W. Wilkinson
June 16, 2016
Exempt Organizations Advisory - House Democrats Release Letter Defending the IRS's Ability to Issue Guidance on 501(c)(4) Organizations
Suzanne Ross McDowell, Catherine W. Wilkinson
June 10, 2016
Exempt Organizations Advisory - Sen. Chuck Grassley Sends Letter to IRS Regarding Tax-Exempt Hospital Accountability Measures
Suzanne Ross McDowell, Catherine W. Wilkinson
June 9, 2016
Exempt Organizations Advisory: IRS to Initiate Audits Only by Mail
Suzanne Ross McDowell, Catherine W. Wilkinson
May 31, 2016
Exempt Organizations Advisory - Treasury Adopts Final Examples of Program-Related Investments
Suzanne Ross McDowell, Catherine W. Wilkinson
April 21, 2016
Exempt Organizations Advisory - Sixth Circuit Requires IRS to Identify Applicants for Tax-Exempt Status, Even if Application Not Granted
Suzanne Ross McDowell, Catherine W. Wilkinson
March 22, 2016
Exempt Organizations Advisory - Treasury and IRS Issue Proposed Regulations Regarding Supporting Organizations
Suzanne Ross McDowell, Catherine W. Wilkinson
February 18, 2016
Exempt Organizations Advisory - IRS Extends Date for Declaring Intent to Operate as a Social Welfare Organization
Suzanne Ross McDowell, Catherine W. Wilkinson
January 19, 2016
Exempt Organizations Advisory - Proposed Donation Substantiation Regulations Withdrawn
Suzanne Ross McDowell, Catherine W. Wilkinson
January 8, 2016
Exempt Organizations Advisory - Payout Requirements for Non-Functionally Integrated Type III Supporting Organizations Addressed in Final Regulations
Suzanne Ross McDowell, Catherine W. Wilkinson
December 21, 2015
Exempt Organizations Advisory - Two-Year Extenders Bill Would Affect Exempt Organizations
Suzanne Ross McDowell, Catherine W. Wilkinson
December 9, 2015
Exempt Organizations Advisory - Tax Court Determines Private Foundation, its Manager Must Pay Excise Tax on Political Radio Messages
Suzanne Ross McDowell, Catherine W. Wilkinson
November 18, 2015
Exempt Organizations Advisory - Treasury, IRS Issue Final Regulations on Reliance Standards for Making Good Faith Determinations
Suzanne Ross McDowell, Catherine W. Wilkinson
September 23, 2015
Exempt Organizations Advisory - Treasury, IRS Issue Proposed Regulations on Substantiation of Charitable Contribution Deductions
Suzanne Ross McDowell, Catherine W. Wilkinson
September 16, 2015
Exempt Organizations Advisory - IRS Notice Addresses Private Foundation Investments
Suzanne Ross McDowell, Catherine W. Wilkinson
September 15, 2015
Exempt Organizations Advisory - Updated IRS Priority Guidance Plan Includes New Exempt Organizations Items
Suzanne Ross McDowell, Catherine W. Wilkinson
August 3, 2015
Exempt Organizations Advisory - Federal Court Holds Citizens United Must Give Donor List to NY Attorney General
Suzanne Ross McDowell, Catherine W. Wilkinson
July 29, 2015
Exempt Organizations Advisory - Political Activities and Audit Selection: Recent Developments
Suzanne Ross McDowell, Catherine W. Wilkinson
July 24, 2015
Exempt Organizations Advisory - GAO Finds Audit Selection Procedures for Exempt Organizations Lacking
Suzanne Ross McDowell, Catherine W. Wilkinson
July 23, 2015
Exempt Organizations Advisory - IRS Clarifies Charitable Hospital Provider List Requirement
Suzanne Ross McDowell, Catherine W. Wilkinson
June 26, 2015
Exempt Organizations Advisory - Court Permits Z Street to Proceed With IRS Lawsuit
Suzanne Ross McDowell, Catherine W. Wilkinson
June 19, 2015
Exempt Organizations Advisory - Deductible Contributions for Slain NYPD Officers; Sports Leagues Investigated by Congress
Suzanne Ross McDowell, Catherine W. Wilkinson
April 2, 2015
Exempt Organizations Advisory - Charitable Hospital Guidance Released
Suzanne Ross McDowell, Catherine W. Wilkinson
March 11, 2015
Exempt Organizations Advisory - Section 529 Plan Expansion Passed by House
Suzanne Ross McDowell, Catherine W. Wilkinson
February 26, 2015
Exempt Organizations Advisory - February 19, 2015: ACA Penalty Relief for Small Employers Provided by the IRS

Exempt Organizations Advisory - February 13, 2015: S Corporation Charitable Contribution Bill Passed by House

Exempt Organizations Advisory - February 12, 2015: House Passes America Gives More Act

Exempt Organizations Advisory - February 11, 2015: Exempt Organization Bills Reported Out by Senate Finance Committee

Exempt Organizations Advisory - February 10, 2015: Senate Finance Committee to Mark Up Exempt Organization Bills

Exempt Organizations Advisory - February 5, 2015: Ways and Means Passes Bills Making Tax Extenders Permanent

Exempt Organizations Advisory - February 3, 2015: White House Releases President's 2016 Budget Proposal

Exempt Organizations Advisory - January 28, 2015: IRS Releases Final Regulations on Requirements for Exemption Under Section 501(c)(29)

Exempt Organizations Advisory - December 31, 2014: IRS Announces Voluntary Closing Agreement Program

Exempt Organizations Advisory - December 18, 2014: Government Accountability Office Report on Exempt Organizations

Exempt Organizations Advisory - December 4, 2014: House Passes Tax Extenders Bill, Senate Reportedly Likely to Pass Bill

Exempt Organizations Advisory - December 3, 2014: IRS Provides Information on Realignment of Tax Exempt and Government Entities Division

Exempt Organizations Advisory - October 27, 2014: Court Dismisses Claims for Unfair Treatment Against IRS and IRS Officials

Exempt Organizations Advisory - August 27, 2014: IRS, Treasury Release 2014-2015 Priority Guidance Plan

Exempt Organizations Advisory - August 25, 2014: DC Superior Court Approves Corcoran's Proposed Agreement With National Gallery and GW University

Exempt Organizations Advisory - July 1, 2014: New Streamlined Form 1023-EZ for Small 501(c)(3) Applicants

Exempt Organizations Advisory - June 17, 2014: Advisory Committee Provides Recommendations on Commerciality and Unrelated Business Income Tax

Exempt Organizations Advisory - March 5, 2014: President Releases FY2015 Budget Proposal

Exempt Organizations Advisory - February 27, 2014: Camp Tax Reform Proposal Includes Changes For Exempt Organizations and Charitable Contributions

Exempt Organizations Advisory - February 5, 2014: IRS Reissues Proposed Regulations on UBTI Calculations for Orgs Providing Employee Benefits

Exempt Organizations Advisory - January 31, 2014: Chairman Camp Requests All Documents on Proposed 501(c)(4) Regulations

Exempt Organizations Advisory - January 30, 2014: IRS Commissioner Koskinen to Appear Before Ways and Means Oversight Subcommittee

Exempt Organizations Advisory - January 15, 2014: Legislation Introduced to Delay 501(c)(4) Regulations and Guidance

Exempt Organizations Advisory - January 6, 2014: Guidance Issued on Reinstatement of Tax-Exempt Status Following Automatic Revocation

Exempt Organizations Advisory - December 24, 2013: Guidance Regarding Supporting Organizations Released

Exempt Organizations Advisory - December 23, 2013: New Leadership Announced at IRS Tax-Exempt and Government Entities Division

Exempt Organizations Advisory - December 19, 2013: New York Non-Profit Revitalization Act Signed Into Law

Exempt Organizations Advisory - December 5, 2013: Tax Extenders Affecting Exempt Organizations Will Not Be Renewed in 2013

Exempt Organizations Advisory - November 26, 2013: Housing Allowance Exemption for Clergy is Held Unconstitutional

Exempt Organizations Advisory - November 26, 2013: Proposed Guidance for Section 501(c)(4) Organizations: Definition of "Candidate-Related Activity"

Exempt Organizations Advisory - October 29, 2013: Health and Human Services Issues Guidance Delaying Individual Mandate Penalty

Exempt Organizations Advisory - September 20, 2013: IRS Examinations Involving Political Campaign Activity Suspended

Exempt Organizations Advisory - September 12, 2013: House Hearing on IRS Exempt Organizations Division

Exempt Organizations Advisory - September 6, 2013: Reporting of Health Insurance Coverage: Proposed Regulations Released by IRS and Treasury

Exempt Organizations Advisory - August 27, 2013: Small Employer Tax Credit Under Affordable Care Act: Proposed Regulations Released

Exempt Organizations Advisory - August 15, 2013: Comm. on Accountability and Policy for Religious Org. Releases Report on Pol. Activity

Exempt Organizations Advisory - July 17, 2013: House Oversight Committee Announces Witnesses for Hearing on IRS Review of 501(c)(4) Applications

Exempt Organizations Advisory - July 11, 2013: House Oversight and Government Reform Committee Hearing

Exempt Organizations Advisory - June 27, 2013: New York Passes Nonprofit Revitalization Act of 2013

Exempt Organizations Advisory - June 26, 2013: IRS Announces Non-Governmental Section 457(b) Plans Compliance Project

Exempt Organizations Advisory - June 25, 2013: IRS Releases Initial Assessment and Plan of Action Regarding Exempt Organization Application Problems

Exempt Organizations Advisory - June 21, 2013: House Ways and Means Committee Announces Hearing on the Status of IRS Review of Treatment of Applications

Exempt Organizations Advisory - June 11, 2013: New York Attorney General Proposes Legislation to Reform New York's Charities Law

Exempt Organizations Advisory - May 30, 2013: Section 501(c)(4) Organizations: Additional Congressional Hearings on the IRS's Selection Criteria

Exempt Organizations Advisory - May 24, 2013: IRS Director of Exempt Organizations on Administrative Leave

Exempt Organizations Advisory- May 22, 2013: Director of IRS Exempt Organizations Division Pleads Fifth

Exempt Organizations Advisory - May 20, 2013: Upcoming Congressional Hearings on IRS's Treatment of Applications for Tax-Exempt Status

Exempt Organizations Advisory - May 16, 2013: President Obama Appoints Daniel Werfel as Acting Commissioner of Internal Revenue

Exempt Organizations Advisory - May 15, 2013: Acting IRS Commissioner Steven Miller Resigns

Exempt Organizations Advisory - May 15, 2013: Treasury Inspector General for Tax Administration Releases Report on Treatment of Applicants for Tax-Exemption

Exempt Organizations Advisory - May 13, 2013: House Ways and Means Committee Announces Hearing on IRS Treatment of Applicants for Tax-Exempt Status

Exempt Organizations Advisory - May 9, 2013: IRS Names New Commissioner of Tax Exempt and Government Entities Division

Exempt Organizations Advisory - May 7, 2013: Joint Committee on Taxation Releases Report on Ways and Means Committee Tax Reform Working Groups

Exempt Organizations Advisory - May 2, 2013: House Ways and Means Subcommittee Hearing to Discuss College and Universities Compliance Project
Suzanne Ross McDowell, Catherine W. Wilkinson
Exempt Organizations Advisory - April 29, 2013: IRS Releases Final College and University Compliance Project Report, Announces Furlough Days

Exempt Organizations Advisory - April 15, 2013: IRS Letters on Changes to Organizations' Activities, Tax Treatment of LLCs, and Conservation Easements

Exempt Organizations Advisory - March 25, 2013: IRS Announces the Launch of Self-Declarers Questionnaire

Exempt Organizations Advisory - March 14, 2013: Senate Finance Committee Leaders Set Out Discussion Topics for Comprehensive Tax Reform

Exempt Organizations Advisory - February 27, 2013: IRS Expands Voluntary Worker Classification Settlement Program

Exempt Organizations Advisory - February 14, 2013: Ways and Means Holds Hearing on Tax Reform and Charitable Contributions

Exempt Organizations Advisory - February 7, 2013: IRS Issues Guidance on Determinations for Type III Supporting Organizations

Exempt Organizations Advisory - February 6, 2013: Chairman Camp Announces Hearing to Examine the Charitable Contribution Deduction

Exempt Organization Advisory - January 30, 2013: IRS Exempt Organizations Releases 2012 Annual Report and 2013 Workplan

Exempt Organizations Advisory - January 2, 2013: Provisions in Fiscal Cliff Legislation Affect Exempt Organizations

Exempt Organizations Advisory - December 26, 2012: IRS Issues Final and Temporary Regulations on Supporting Organizations

Exempt Organizations Advisory - November 21, 2012: IRS Releases 2013 Mileage Rates for Charitable Deductions

Exempt Organizations Advisory - November 19, 2012: IRS, Treasury Release 2012-2013 Priority Guidance Plan

Exempt Organizations Advisory - September 21, 2012: IRS Issues Proposed Regulations on Standards for Private Foundations Making Good Faith Determinations

Exempt Organizations Advisory - August 16, 2012: AICPA Releases Draft with Proposed Changes to Audit, Accounting Guide for Nonprofits

Exempt Organizations Advisory - July 31, 2012: IRS Issues Guidance on the Deductibility of Contributions to Disregarded Entities of US Charities

Exempt Organizations Advisory - July 24, 2012: Witness List Announced for Subcommittee on Oversight Hearing

Exempt Organizations Advisory - July 23, 2012: IRS Will Consider Changing Rules for Section 501(c)(4) Organizations' Political Activities
July 23, 2012
Exempt Organizations Advisory - July 19, 2012: Chairman Boustany Announces Second Hearing on Tax-Exempt Organizations
July 19, 2012
Exempt Organizations Advisory: IRS Issues Proposed Regulations Providing Guidance for Charitable Hospitals
June 22, 2012