Douglas K. Anning

Douglas K. Anning

Polsinelli

Contact  |  View Bio  |  RSS

Latest Publications

Share:

IRS and Department of Treasury Release 2014-2015 Priority Guidance Plan

On August 26, 2014, the IRS and the Department of the Treasury issued the 2014-2015 Priority Guidance Plan. The Priority Guidance Plan includes 18 exempt organization law projects and four projects relating to charitable...more

9/30/2014 - Exempt Organizations Income Taxes IRS Non-Profits Tax Exemptions U.S. Treasury

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

9/8/2014 - Exempt Organizations Hospitals Income Taxes IRS Tax Exemptions Unrelated Business Income Tax

Are You Eligible? IRS Releases Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the...

On July 1, 2014, the Internal Revenue Service ("IRS") released the much anticipated Form 1023-EZ, a shorter application that provides a quicker, more streamlined process for smaller organizations applying for recognition of...more

7/14/2014 - 501(c)(3) IRC IRS Non-Profits

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

2/25/2014 - Exempt Organizations Healthcare Hospitals IRS

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

2/11/2014 - Exempt Organizations Income Taxes Reinstatement Tax Exemptions

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

1/22/2014 - 501(c)(4) Exempt Organizations IRS Non-Profits

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

9/26/2013 - Exempt Organizations IRC IRS Priority Guidance Plan Tax Exemptions U.S. Treasury

IRS Provides Updated Guidance And Transition Rules On Community Health Needs Assessments

In This Issue: - What You Need to Know: ..Background ..Key Provisions of the Proposed Regulations ..Identifying the Hospital Facility ..Defining the Community Served ..Assessing Community...more

7/2/2013 - CHNA Compliance Health and Welfare Plans IRS New Regulations Proposed Regulation Section 501

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

5/15/2013 - Business Income Colleges Compliance Exempt Organizations IRS Tax Exemptions Universities

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

4/15/2013 - Exempt Organizations IRS Questionnaires Self-Reporting Tax Exemptions

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

1/24/2013 - IRS Supporting Organizations Treasury

IRS Targeting 3,377 Hospitals for Community Benefit Review

At a recent conference of the American Health Lawyers Association, IRS official Garrett Gluth confirmed that his agency will review the community benefit activities of 3,377 tax-exempt hospitals to determine whether they meet...more

11/13/2012

12 Results
|
View per page
Page: of 1