Exempt Organizations Advisory Resources for Tax Treatment of Exempt Organizations

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 - Challenges Executive Order ‘Promoting Free Speech and Religious Liberty’
May 9, 2017
Exempt Organizations Advisory - President Signs Executive Order On the Endorsement of Political Candidates by Religious Organizations
May 4, 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 - November 18, 2014: IRS Rules Domesticated Organization Not Required to File New Application for Exemption

Exempt Organizations Advisory - October 29, 2014: IRS Guidance on Charitable Response to Ebola Outbreak

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
Exempt Organizations Advisory - Subcommittee on Oversight Announces Witness List for Hearing on Tax-Exempt Organizations
May 14, 2012
Exempt Organizations Advisory - Chairman Boustany Announces Hearing on Tax-Exempt Organizations
May 10, 2012
Exempt Organizations Advisory - IRS Releases Updated FAQ on Automatic Exemption Revocation for Non-Filing
April 23, 2012
Exempt Organizations Advisory - IRS Releases Proposed Regulations Providing Guidance on Program Related Investments
April 18, 2012
Exempt Organizations Advisory - Chairman Boustany Requests Information from IRS About Review of Applications for Exempt Status
March 1, 2012
Exempt Organizations Advisory - IRS Releases Final Regulations on Public Inspection of Materials Relating to Tax-Exempt Organizations
February 28, 2012
Exempt Organizations Advisory - Exempt Organizations Division Releases 2011 Annual Report and 2012 Work Plan
February 9, 2012
Exempt Organizations Advisory - IRS Releases Proposed and Temporary Regulations on Requirements for Exemption under Section 501(c)(29)
February 6, 2012
Exempt Organizations Advisory - IRS Releases Final Form 990 for 2011
January 25, 2012
Exempt Organizations Advisory - IRS Develops an Online Search Tool with Information on Exempt Organizations
January 23, 2012
Exempt Organizations Advisory - Tax Provisions Relevant to Exempt Organizations Expire
January 6, 2012
Exempt Organizations Advisory - IRS Extends Filing Deadline for Some Tax-Exempt Organizations
December 16, 2011
Exempt Organizations Advisory - Senate Finance Committee Holds Hearing on Charitable Giving, Senator Grassley Voices Concerns About Supporting Organizations, Donor Advised Funds
October 18, 2011
Exempt Organizations Advisory - Senate Finance Committee Announces Hearing on Charitable Giving
October 12, 2011
Exempt Organizations Advisory - House Ways & Means Subcommittee on Oversight Requests Information from IRS on the Tax-Exempt Sector
October 7, 2011
Exempt Organizations Advisory - IRS Releases Guidance on Tax Treatment of Employer Provided Cell Phones
September 14, 2011
Exempt Organizations Advisory - Deadline Approaches for Claiming Small Business Healthcare Tax Credit
September 13, 2011
Exempt Organizations Advisory - IRS Issues New Form for Determination Requests
August 10, 2011
Exempt Organizations Advisory - Senator Grassley’s Amendment Seeking Greater Accountability from Non-Profits Receiving Grants for Prisoner Re-entry Programs Advances in Committee
July 22, 2011
Exempt Organizations Advisory - Senator Grassley Seeks Disclosures and Transparency from Non-Profits Receiving Federal Grants for Prisoner Re-entry Programs
July 15, 2011
Exempt Organizations Advisory - IRS Directive on Booster Club Dues and Fundraising Activity
July 8, 2011
Exempt Organizations Advisory - IRS Suspends Gift Tax Audits on Contributions to 501(c)(4) Organizations
July 8, 2011
Exempt Organizations Advisory - IRS Provides Guidance and Requests Comments on Community Health Needs Assessment Requirements for Tax Exempt Hospitals
July 7, 2011
Exempt Organizations Advisory - IRS Releases Frequently Asked Questions on Governance Reporting
June 29, 2011
Exempt Organizations Advisory - IRS Further Extends Filing Deadline for Some FBAR Filers
June 24, 2011
Exempt Organizations Advisory - House Ways and Means Chairman Questions IRS Actions on Gift Tax Audits
June 15, 2011
Exempt Organizations Advisory - IRS Announces Exemption Revocation and Reliance Procedures
June 15, 2011
Exempt Organizations Advisory - President Obama Signs Repeal of Enhanced Form 1099 Reporting
April 15, 2011
Exempt Organizations Advisory - 1099 Information Reporting Requirements Repealed
April 6, 2011
Exempt Organizations Advisory - IRS Issues Proposed Regulations on Disclosure to States
March 14, 2011
Exempt Organizations Advisory - IRS Provides Guidance and Requests Comments on § 501(c)(29) Requirements
March 11, 2011
Exempt Organizations Advisory - President's Budget Limits Value of Charitable Donations
February 15, 2011
Exempt Organizations Advisory - US Senate Passes Tax Compromise Bill Including Provisions for Exempt Organizations
December 15, 2010
Exempt Organizations Advisory - IRS Issues Updated Per Diem Rates and Rules in Revenue Procedure 2010-39
October 5, 2010
Exempt Organizations Advisory - Senator Baucus Requests the IRS to Look into Political Activity of Organizations
September 30, 2010
Exempt Organizations Advisory - IRS Provides Information on Claiming Small Business Health Care Tax Credit
September 9, 2010
Exempt Organizations Advisory - IRS and Treasury Issue Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement
July 2, 2010
Exempt Organizations Advisory - IRS Chief Counsel Speaks on Uncertain Tax Positions
June 11, 2010
Exempt Organizations Advisory - Senator Levin Comments on Reporting of Uncertain Tax Positions
June 3, 2010
Exempt Organizations Advisory - Supreme Court will Hear Tax Case Regarding Medical Residents
June 3, 2010
Exempt Organizations Advisory - IRS Releases Interim Report on College and University Compliance Project
May 7, 2010
Exempt Organizations Advisory - IRS Releases Draft Schedule and Instructions for Uncertain Tax Positions
April 19, 2010
Exempt Organizations Advisory - IRS Provides Initial Guidance on Health Care Tax Credit
April 2, 2010
Exempt Organizations Advisory - IRS Provides Procedures for Trusts Qualifying as Supporting Organizations
March 19, 2010
Exempt Organizations Advisory - Chile Earthquake Designated a Qualified Disaster
March 10, 2010
Exempt Organizations Advisory - Proposed Disclosure of Uncertain Tax Positions; IRS Invites Comments on Tax-Exempt Entities
March 9, 2010
Exempt Organizations Advisory - IRS Releases Information on Changes to Form 990 for 2009
February 16, 2010
Exempt Organizations Advisory - Haiti Earthquake Designated a Qualified Disaster
January 26, 2010
Exempt Organizations Advisory - Accelerated Deductions for Donations to Haiti
January 22, 2010
Exempt Organizations Advisory - IRS Reminds Organizations to File Form 990
January 21, 2010
Exempt Organizations Advisory - Taxpayer Advocate Report Addresses Issues for Exempt Organizations
January 11, 2010
Exempt Organizations Advisory - IRS Announces Remedial Amendment Period and Reliance for Section 403(b) Plans
December 11, 2009
Exempt Organizations Advisory - IRS Releases Governance Check Sheet
December 11, 2009
Exempt Organizations Advisory - Tax Extenders Bill Includes Provisions for Exempt Organizations
December 9, 2009
Exempt Organizations Advisory - House Passes Health Care Bill
November 10, 2009
Exempt Organizations Advisory - IRS Releases Final Set of Filing Tips for Revised Form 990
November 9, 2009
Exempt Organizations Advisory - IRS Video Series on Form 990
October 14, 2009
Exempt Organizations Advisory - Private Letter Ruling on Public Charity Grants and Lobbying
October 2, 2009
Exempt Organizations Advisory - IRS Releases Proposed Regulations for Type III Supporting Organizations
September 24, 2009
Exempt Organizations Advisory - Senate Health Care Reform Bill Changes and Amendments
September 22, 2009
Exempt Organizations Advisory - IRS Publishes Schedule F Filing Tips for Foreign Activities
September 9, 2009
Exempt Organizations Advisory - House Version of Health Care Bill Excludes Exempt Organizations from Incentive
August 17, 2009
Exempt Organizations Advisory - IRS Provides Procedures for Supporting Organizations to Change Public Charity Classification
August 11, 2009
Exempt Organizations Advisory - IRS Issues Bank, Financial Accounts Regulations
August 7, 2009
Exempt Organizations Advisory - IRS Publishes Schedule R Filing Tips for Related Organizations
August 7, 2009
Exempt Organizations Advisory - Amendments to Regulations Regarding Church Tax Inquiries
August 3, 2009
Exempt Organizations Advisory - IRS Finalizes Regulations Regarding Annual Electronic Notification for Small Exempt Organizations
July 22, 2009
Exempt Organizations Advisory - FASB Includes Tax-Exempt Nonprofits in FIN 48 Guidance
July 9, 2009
Exempt Organizations Advisory - IRS Releases Reliance Criteria for Grantmaking Foundations
July 6, 2009
Exempt Organizations Advisory - Nonprofit Governance Update
June 30, 2009
Exempt Organizations Advisory - IRS Proposes Simplified Procedures for Sustainability of Employer-Provided Cell Phones
June 23, 2009
Exempt Organizations Advisory - IRS Allows "White Paper" Attachments to Form 990
June 16, 2009
Exempt Organizations Advisory - IRS Provides Frequently Asked Questions for Form 990, Part VI, Governance, Management, and Disclosure
June 2, 2009
Exempt Organizations Advisory - Ingram Appointed New Commissioner of IRS Tax Exempt and Government Entities Division
April 20, 2009
Exempt Organizations Advisory - Changes to COBRA Rules in Stimulus Package Require Immediate Action for Health Plans
February 19, 2009
Exempt Organizations Advisory - IRS Releases Final Report on Nonprofit Hospitals
February 19, 2009
Exempt Organizations Advisory - IRS Extends 403(b) Retirement Plan Deadlines
December 12, 2008
Exempt Organizations Advisory - IRS Extends Fast-Track Settlement Program to Tax-Exempt Organizations
December 1, 2008
Exempt Organizations Advisory - IRS Exempt Organizations Division Releases 2009 Work Plan
November 26, 2008
Exempt Organizations Advisory - IRS Published Frequently Asked Questions for Redesigned Form 990
November 25, 2008
Exempt Organizations Advisory - IRS Identifies Charitable Remainder Trust Transactions as Transactions of Interest
November 3, 2008
Exempt Organizations Advisory - Tax Provisions of Interest in the "Bailout Bill"
October 3, 2008
Exempt Organizations Advisory - IRS Focusing Attention on Colleges and Universities
October 1, 2008
Exempt Organizations Advisory - Charity Bill Passed in House Would Relax PPA Reforms
September 30, 2008
Exempt Organizations Advisory - IRS Releases Instructions for Revised Form 990
August 19, 2008
Exempt Organizations Advisory - 2008 Higher Education Opportunity Act includes Copyright Infringement Deterrents
August 7, 2008
Exempt Organizations Advisory - IRS Publishes Proposed Rules Regarding Substantiation and Reporting Requirements for Cash and Noncash Charitable Contributions
August 7, 2008
Exempt Organizations Advisory - IRS to Release Revised 990 Instructions by August 15
August 7, 2008
Exempt Organizations Advisory - IRS Issues Memo Regarding Internet Political Campaign Activity by Exempt Organizations
July 30, 2008
Exempt Organizations Advisory - Russia To Tax Most Foreign NGOs
July 10, 2008
Exempt Organizations Advisory - Draft Instructions for Redesigned Form 990 Released by IRS
April 8, 2008
Exempt Organizations Advisory - Revocation of Exempt Status for Excess Benefit Transactions: IRS Issues Final Regulations
April 1, 2008
Exempt Organizations Advisory - Ninth Circuit Rules That Vision Services Plan Does Not Qualify For Exemption As Social Welfare Organization
February 4, 2008
Exempt Organizations Advisory - IRS Issues Guidance on Recordkeeping Requirements for Workplace Giving Campaigns
January 9, 2008
Exempt Organizations Advisory - IRS Releases Redesigned Form 990
December 21, 2007
Exempt Organizations Advisory - IRS Exempt Organizations Division Issues 2008 Implementing Guidelines
December 17, 2007
Exempt Organizations Advisory - Charities and Churches Warned Against Political Activity by IRS
November 20, 2007
Exempt Organizations Advisory - Description of Tax Technical Corrections Act Released by Joint Committee on Taxation
November 19, 2007
Exempt Organizations Advisory - IRS to Hold Workshops for Small and Mid-Sized 501(c)(3) Exempt Organizations
October 26, 2007
Exempt Organizations Advisory - Tax Bill Includes Provisions for Exempt Organizations
October 26, 2007
Exempt Organizations Advisory - Independent Sector Releases Governance Guide for Nonprofits
October 23, 2007
Exempt Organizations Advisory - Treasury, IRS Extend Transition Relief for Deferred Compensation Plans
October 23, 2007
Exempt Organizations Advisory - IRS Issues Guidance on Functionally Integrated Type III Supporting Organizations
October 3, 2007
Exempt Organizations Advisory - IRS Official Discusses Changes to Redesigned Form 990
October 2, 2007
Exempt Organizations Advisory - House Ways and Means Oversight Subcommittee Addresses Ability of Charities to Serve Needs of Diverse Communities
September 27, 2007
Exempt Organizations Advisory - IRS and FEC Report Growth of Illegal Political Activity by Exempt Organizations
September 21, 2007
Exempt Organizations Advisory - Ways and Means Oversight Subcommittee Schedules Hearing on Charitable Organizations
September 18, 2007
Exempt Organizations Advisory - Bill Would Provide Exception From UBIT Rules For Exempt Organizations Investing In Hedge Funds
September 11, 2007
Exempt Organizations Advisory - Ways and Means Committee Hears Testimony on Debt-Financed Income Rules
September 6, 2007
Exempt Organizations Advisory - Law Firms Seek One-Year Delay of Deadline for Section 409A Compliance
August 23, 2007
Exempt Organizations Advisory - IRS & Treasury Issue Notices Regarding "Transactions of Interest"
August 20, 2007
Exempt Organizations Advisory - IRS Releases Advance Notice of Proposed Rules Regarding Type III Supporting Organizations
August 1, 2007
Exempt Organizations Advisory - IRS Releases Hospital Compliance Project Interim Report
July 24, 2007
Exempt Organizations Advisory - IRS Reports on Continuing Tax-Exempt Compliance Issues
July 24, 2007
Exempt Organizations Advisory - IRS Releases Final Rules on Tax-Sheltered Annuity Contracts
July 23, 2007
Exempt Organizations Advisory - Oversight Subcommittee Schedules Hearing on Tax-Exempt Charitable Organizations
July 10, 2007
Exempt Organizations Advisory - Oversight Subcommittee Requests Public Comment on Pension Protection Act Tax-Exempt Organization Provisions
June 14, 2007
Exempt Organizations Advisory - Steptoe & Johnson LLP Exempt Organization Advisory -- IRS Releases Revenue Ruling and Report Regarding 501(c)(3) Political Activity
June 5, 2007
Exempt Organizations Advisory - IRS Releases Guidance on Public Disclosure of Unrelated Business Income Tax Returns (Forms 990-T)
May 10, 2007
Exempt Organizations Advisory - 2006 Form 990 Question-and-Answer Document Released by IRS
April 27, 2007
Exempt Organizations Advisory - IRS Continues to Target Tax-Exempt Organizations
March 30, 2007
Exempt Organizations Advisory - IRS Promises Guidance on Changes in Form 990 Regarding Compensation
March 23, 2007
Exempt Organizations Advisory - TIGTA Urges IRS to Improve Reporting Requirements for Noncash Charitable Contributions
March 19, 2007
Exempt Organizations Advisory - IRS Issues Section 527 Safe Harbor Provisions
March 16, 2007
Exempt Organizations Advisory - IRS Suspends Determination Letters for "Functionally Integrated" Type III Supporting Organizations
March 15, 2007
Exempt Organizations Advisory - IRS Releases Results of Exempt Organizations Executive Compensation Study
March 1, 2007
Exempt Organizations Advisory - IRS Invites Public Comments on Structured Insurance Contracts Involving Exempt Organizations
February 23, 2007
Exempt Organizations Advisory - IRS Publishes Annual List of Tax Scams
February 21, 2007
Exempt Organizations Advisory - DC Nonprofit Corporation Oversight Legislation Reintroduced
February 9, 2007
Exempt Organizations Advisory - IRS Requests Comments Regarding Donor Advised Funds and Supporting Organizations
February 8, 2007
Exempt Organizations Advisory - IRS Seeks Comments on Proposed "Good Governance Practices" for 501(c)(3)s
February 7, 2007
Exempt Organizations Advisory - IRA Charitable Rollover Provision Clarified by IRS
February 1, 2007
Exempt Organizations Advisory - Form 990: Significant Changes Made by IRS
January 26, 2007
Exempt Organizations Advisory - New Reporting Requirements Required by Pension Protection Act
January 23, 2007
Exempt Organizations Advisory - IRS Launches Online Training Tool for Exempt Organizations
January 19, 2007
Exempt Organizations Advisory - Nonprofit Panel Seeks Public Comment on Self-Regulation
January 17, 2007
Exempt Organizations Advisory - IRS to Continue Its Focus on Exempt Organizations in 2007
December 15, 2006
Exempt Organizations Advisory - IRS Issues Interim Guidance on Provisions in Pension Protection Act of 2006 Relating to Supporting Organizations & Donor Advised Funds
December 8, 2006
Exempt Organizations Advisory - Important Clarification
November 21, 2006
Exempt Organizations Advisory - IRS Provides Formula for Telephone Excise Tax Refund
November 21, 2006
Exempt Organizations Advisory - IRS Issues Higher Mileage Rates for 2007
November 6, 2006
Exempt Organizations Advisory - Treasury Releases Updated Anti-Terrorist Financing Guidelines for Charitable Sector
November 6, 2006
Exempt Organizations Advisory - Trademark Act Clarifies Issue of Proof in Dilution of Trademark Cases
William G. Pecau
October 30, 2006
Exempt Organizations Advisory - IRS Provides Guidance on "Qualified Appraisal" and "Qualified Appraiser"
October 26, 2006
Exempt Organizations Advisory - Charitable Incentives and Reforms Passed by Congress
August 8, 2006
Exempt Organizations Advisory - IRS Invites Public Comment on Regulations Requiring Public Disclosure
July 18, 2006
Exempt Organizations Advisory - IRS Explains New Tax and Disclosure Provisions Targeting Tax Shelter Transactions
July 13, 2006
Exempt Organizations Advisory - Advisory Committee on Tax Exempt and Government Entities (ACT) Makes Recommendations to IRS Officials
June 8, 2006
Exempt Organizations Advisory - IRS Begins Compliance Checks of Tax-Exempt Hospitals
May 25, 2006
Exempt Organizations Advisory - IRS's Tax Exempt and Government Entities Division Enters Next Phase of Compensation Initiative
May 23, 2006
Exempt Organizations Advisory - President Signs Tax Reconciliation Bill Into Law
May 19, 2006
Exempt Organizations Advisory - IRS Takes Action Against Credit Counseling Organizations
May 16, 2006
Exempt Organizations Advisory -Fate of Charitable Reforms and Giving Incentives Still Uncertain
May 4, 2006
Exempt Organizations Advisory - Nonprofit Panel Issues Supplement to Final Report
May 3, 2006
Exempt Organizations Advisory - Nonprofit Panel Issues Supplement to Final Report
May 3, 2006
Exempt Organizations Advisory - IRS Provides Guidance on 501(c)(3) Political Activity
February 24, 2006
Exempt Organizations Advisory - Exempt Organization Tax Form Packages Available
February 23, 2006
Exempt Organizations Advisory - 2005 Tax Forms Available to Exempt Organizations
February 15, 2006
Exempt Organizations Advisory - House and Senate Name Conferees for Tax Reconciliation Bill Conference
February 15, 2006
Exempt Organizations Advisory - IRS Exempt Organizations Director Outlines 2006 Priorities
February 14, 2006
Exempt Organizations Advisory - IRS Publishes Annual List of Tax Scams
February 13, 2006
Exempt Organizations Advisory -IRS Provides Guidance on Information Reporting for Vehicle Donations
January 13, 2006
Exempt Organizations Advisory - Treasury Releases Revised Anti-Terrorist Guide for Charities
December 12, 2005
Exempt Organizations Advisory - House Delays Vote on Ways and Means-Approved Tax Reconciliation Bill
November 22, 2005
Exempt Organizations Advisory - Senate Finance Committee Reconciliation Markup Passes Charitable Reforms
November 16, 2005
Exempt Organizations Advisory - Chairman Grassley Proposes Charitable Reforms for Tax Reconciliation Bill
November 15, 2005
Exempt Organizations Advisory - IRS Releases Draft Form 990
November 12, 2005
Exempt Organizations Advisory - Interim Guidance Regarding "Political Referrals" for 501(c)(3) Organizations
November 11, 2005
Exempt Organizations Advisory - IRS Launches Web Tool for Private Foundations
October 18, 2005
Exempt Organizations Advisory - Proposed Regulations Governing Nonqualified Deferred Compensation Under Section 409A Issued
September 29, 2005
Exempt Organizations Advisory - House and Senate Agree on Katrina Tax Relief
September 20, 2005
Exempt Organizations Advisory - Senate Finance and House Ways & Means Introduce Katrina Tax Relief Plans
September 14, 2005
Exempt Organizations Advisory - IRS Issues Proposed Regulations on Interaction Between IRC Sections 501(c)(3) and 4958
September 8, 2005
Exempt Organizations Advisory - IRS Provides Additional Tax Relief for Katrina Victims
September 8, 2005
Exempt Organizations Advisory - IRS Publishes New Form 1098-C for Vehicle Contributions and Sample Forms for Charitable Remainder Unitrusts
September 2, 2005
Exempt Organizations Advisory - Independent Sector Publishes "Checklist for Accountability"
August 19, 2005
Exempt Organizations Advisory - IRS Publishes Drafts of Revised 990 Forms and Schedules
August 18, 2005
Exempt Organizations Advisory - IRS Expedites Review and Approval of Charity Applications
July 9, 2005
Exempt Organizations Advisory - Compensation Compliance Initiative and New Form 990
May 5, 2005
Exempt Organizations Advisory - Life Insurance Abuses Involving Tax-Exempt Organizations Targeted by Grassley and Baucus
May 5, 2005