On Thursday, July 1, the U.S. Supreme Court issued its long-awaited ruling on California’s charity donor disclosure requirement, finding the requirement to be facially invalid because it burdened donors’ First Amendment...more
This week the Federal Election Commission (FEC or the Commission) issued Advisory Opinion 2021-05 (Tally Up), telling a campaign vendor that it may not integrate federal campaign finance data into software that scores groups...more
On January 21, 2020, the Internal Revenue Service (IRS) released guidance for tax-exempt organizations on how they may obtain a refund or credit for prior year unrelated business income tax (UBIT) incurred for qualified...more
The United States District Court for the District of Columbia published an opinion, on August 3, 2018, in Citizens for Responsibility and Ethics in Washington (CREW) v. Federal Election Commission (FEC). The opinion holds...more
On July 16, 2018, the U.S. Treasury Department released Revenue Procedure 2018-38, which no longer requires certain tax-exempt organizations formed under Section 501(c) of the Internal Revenue Code to report donor names and...more
7/20/2018
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The IRS published temporary proposed regulations on July 12, 2016 that will impact all 501(c)(4) social welfare organizations formed after July 8, 2016. The proposed regulations will also impact many existing 501(c)(4)...more