Kendi Ozmon

Kendi Ozmon

Ropes & Gray LLP

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IRS Releases Final Regulations on Requirements for Tax-Exempt Hospitals Under Section 501(r)

On December 29, 2014, final regulations were released under Internal Revenue Code section 501(r). Enacted as part of the Patient Protection and Affordable Care Act in 2010 (the “ACA”), section 501(r) requires tax-exempt...more

1/9/2015 - Affordable Care Act CHNA Final Rules Healthcare Hospitals IRS Policies and Procedures Tax Exempt Entities

Game On! Recent Legal Developments and Tax Issues for Collegiate Athletics

This is a period of unprecedented change for collegiate athletics, with potentially surprising tax consequences to the parties involved. Within the past six months, a federal district court held that the antitrust laws...more

9/15/2014 - Athletes College Athletes Colleges Income Taxes NCAA Universities

Recent Developments and Trends for Exempt Organizations

2013 was something of a lost year for the Exempt Organizations (EO) Division of the IRS. In the spring, the Division was embroiled in a controversy involving the targeting of conservative advocacy groups that led to the...more

3/12/2014 - Charitable Donations Charitable Organizations Executive Compensation Exempt Organizations IRS Tax Reform

Massachusetts Attorney General Releases Charity CEO Compensation Report

On December 19, the Non-Profit Organizations/Public Charities Division of the Massachusetts Office of the Attorney General released the results of a “focused review” of CEO compensation at 25 of the Commonwealth’s largest...more

12/23/2013 - Attorney Generals CEOs Deferred Compensation Executive Compensation Reporting Requirements Retirement Plan

Major Reforms for New York Nonprofits Signed Into Law

On December 18, 2013, almost six months after the Non-Profit Revitalization Act of 2013 (the “Act”) passed the New York State Legislature, New York Governor Andrew Cuomo signed the Act into law. The Act amends the patchwork...more

12/20/2013 - Andrew Cuomo Audits Conflicts of Interest Corporate Governance Executive Compensation Filing Requirements Reporting Requirements Whistleblowers

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