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IRS Issues Long-Awaited Final Regulations for Charitable Hospitals

In This Issue: - What You Should Do - Background - Final Regulations - Hospital Facilities and Organizations - Failures to Satisfy the Requirements of Section 501(r) - Community...more

Hospital's Lab Testing for Non-Patients Held to be Related Activity

On July 11, 2014, the IRS released a Technical Advice Memorandum ("TAM") finding that a tax-exempt hospital's income from the performance of laboratory services for non-patients was not subject to the unrelated business...more

IRS Issues Guidance For Tax-Exempt Hospitals Under Section 501(R)

In This Issue: - What You Need to Know - Background ..Notice 2014-2 ..Notice 2014-3 - Correction of a Failure ..Proper Disclosure of Failure ..What You Should Do Now - Excerpt from...more

Updated Procedures For Reinstating Tax-Exempt Status: IRS Issues Revenue Procedure 2014-11

In This Issue: - What You Need to Know - Methods to Reinstate Tax-Exempt Status Smaller Organizations Applying Within 15 Months of Revocation Date - Organizations Not Eligible for the Streamlined Process Applying...more

IRS Issues Proposed Regulations Regarding Section 501(c)(4) Organizations

In This Issue: - Proposed Regulations - Comments Solicited - What You Should Do Now - For More Information - Excerpt from Proposed Regulations: The proposed regulations are designed to reduce...more

IRS And Treasury Releases 2013-2014 Priority Guidance Plan

The Department of the Treasury and the IRS, on August 9, issued their 2013-2014 Priority Guidance Plan. This plan entails 324 tax law projects that are priorities for the allocation of the government's tax law administrative...more

IRS Releases College And University Compliance Project Final Report – Implications For All Tax-Exempt Organizations

On April 25, 2013, the IRS released its College and University Compliance Project Final Report, which updates the interim report issued in 2010. ...more

IRS Probes Organizations That Self-Declare Tax-Exempt Status

On March 21, Lois Lerner, the Director of the Exempt Organizations Division of the Internal Revenue Service, announced an IRS investigation of organizations that self-declare rather than apply to the IRS for recognition of...more

American Taxpayer Relief Act Of 2012 - The Effects On Charitable Giving

In This Issue: - Major Tax Provisions Relating to Charitable Organizations - Other Law Changes Affecting Charitable Contributions - Excerpt from Major Tax Provisions Relating to Charitable Organizations: The...more

Treasury And IRS Issue Final And Temporary Type III Supporting Organization Regulations

On December 21, 2012, the Department of Treasury and Internal Revenue Service issued final and temporary regulations regarding the requirements to qualify as a Type III supporting organization, which is one that is operated...more

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