Caroline Waldner

Caroline Waldner

Morgan Lewis

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Latest Publications


IRS Publishes Final Regulations for Equivalency Determinations

Take note of these practical concerns for private foundations making grants to foreign organizations. On September 25, the Internal Revenue Service (IRS) published final regulations for private foundations making good...more

10/5/2015 - Affidavits Equivalency Determinations Final Rules Foreign Charities Good Faith Grantee IRS Private Foundations Public Charities Tax Advice

IRS Provides Guidance on Mission-Related Investments by Private Foundations

New guidance permits private foundations to consider charitable purposes when making investments with a substantial purpose of capital appreciation or the production of income....more

9/29/2015 - Charitable Purpose Duty of Prudence Excise Tax Investment Investment Portfolios IRS New Guidance Private Foundations Prudent Investor Rule

IRS Proposes New Definition of “Political Activity” for Social Welfare Organizations

The initial comment period for the proposed regulations is drawing to a close on February 27, 2014. On November 29, 2013, the Internal Revenue Service (IRS) and the U.S. Department of the Treasury issued a Notice of...more

2/21/2014 - CPRA IRS Social Welfare Organizations

Treasury Department and IRS Issue Priority Guidance Plan

Plan lays out the agencies' top priorities for the 2013–2014 fiscal year, including those affecting tax-exempt organizations....more

8/26/2013 - Employee Benefits Exempt Organizations IRS Priority Guidance Plan Tax Exemptions U.S. Treasury

Tax Reform Options for Tax-Exempt Organizations

Senate Finance Committee issues tax reform paper setting forth challenges, goals, and possible measures affecting tax-exempt organizations and charitable giving....more

6/18/2013 - Charitable Deductions Charitable Organizations Exempt Organizations Lobbying Non-Profits Tax Exemptions Tax Reform

IRS Issues Final Report on Colleges and Universities Compliance Project

Report offers lessons for many tax-exempt organizations on unrelated business taxable income and executive compensation....more

5/6/2013 - Business Taxes Executive Compensation Exempt Organizations IRS Tax Exemptions

IRS Issues Regulations for Type III Supporting Organizations

Type III supporting organizations should take steps to comply with new regulations and funders should review due diligence procedures for grants made to these organizations. On December 21, 2012, the Internal Revenue...more

1/30/2013 - Charitable Donations IRS Pension Protection Act of 2006 Private Foundations Public Charities Supporting Organizations

Important New Provisions in the American Taxpayer Relief Act

From tax rates and tax extenders to the revival of the Pease limitation, the act includes a host of provisions affecting tax-exempt organizations....more

1/7/2013 - Alternative Minimum Tax American Taxpayer Relief Act Charitable Donations Estate Tax Fiscal Cliff Gift-Tax Exemption Income Taxes IRA Pease Limitation Portability Tax Extensions

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