Lauren Simpson

Lauren Simpson

Patterson Belknap Webb & Tyler LLP

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New York Will Require Certain 501(c)(3) Organizations to Publicly Disclose Donors

Bill No. A. 10742/S. 8160, introduced during the final hours of the spring legislative session and signed into law by Governor Andrew Cuomo, requires 501(c)(3) organizations to publicly disclose the identities of certain...more

11/16/2016 - 501(c)(3) 501(c)(4) Disclosure Requirements Donations Governor Cuomo Lobbying Political Contributions Source of Payments

Court Dismisses Challenge to New York Donor Disclosure Requirement

On August 29, 2016, the United States District Court for the Southern District of New York dismissed in its entirety a complaint against the New York Attorney General filed by Citizens United and Citizens United Foundation,...more

9/22/2016 - Attorney Generals Charitable Donations Constitutional Challenges Disclosure Requirements Dismissals Donor Lists First Amendment Political Contributions

PATH Act 501(c)(4) Matters Update #2: Notification Requirement Clarified; Temporary Regulations and Notification Form Issued

As specified in Notice 2016-09 (discussed in our recent blog post on the PATH Act), the IRS has issued temporary regulations describing new notification procedures and a notification form for certain (current and prospective)...more

7/16/2016 - 501(c)(4) IRS Notification Requirements Protecting Americans from Tax Hikes (PATH) Act Tax Exempt Entities

NPRA Redux: Proposed NPCL Amendments Approved by Senate and Assembly

The New York State Assembly and Senate have passed a bill that, if signed by the Governor, would amend the Not-for-Profit Corporation Law (the “NPCL”) and the Estates, Powers and Trusts Law (the “EPTL”) to clarify and refine...more

6/23/2016 - Beneficiaries Board of Directors Bylaws Estate Planning Non-Profits Pending Legislation Trusts

New York Non-Profit Revitalization Act Reforms Governance Rules for Nonprofits

Signed into law in 2013, the New York Non-Profit Revitalization Act is designed to reform the statutory requirements for governance of nonprofit organizations (both not-for-profit corporations and wholly charitable trusts),...more

5/12/2016 - Audits Charitable Organizations Compensation & Benefits Conflicts of Interest Corporate Governance Exempt Organizations Non-Profits Popular Regulatory Oversight Whistleblowers

Form 990-N Filing Changes

The IRS recently announced that, beginning February 29, 2016, Form 990-N (also known as the “e-Postcard”) will be filed through the IRS website rather than through the Urban Institute website....more

2/12/2016 - Filing Requirements IRS Required Forms

PATH Act 501(c)(4) Matters Update: Notification Requirement Postponed, Temporary Regulations and Additional Guidance to Follow

Since enactment of the PATH Act on December 18, 2015, exempt organizations have been waiting for IRS guidance on the new Section 501(c)(4) notification requirement and procedures for organizations seeking IRS determination of...more

1/26/2016 - 501(c)(4) IRS Notification Requirements Protecting Americans from Tax Hikes (PATH) Act Tax Exempt Entities

From the Hill: Recent Legislation Impacting 501(c)(4) Organizations

For a year that continued to prominently feature Section 501(c)(4) organizations – in politics, news, and public discourse and debates – it seems fitting to end 2015 with a summary of recent federal legislation that changes...more

12/31/2015 - 501(c)(4) IRS Protecting Americans from Tax Hikes (PATH) Act Reporting Requirements Tax Exempt Entities

New York Non-Profit Revitalization Act of 2013

In this Report: - Overview of Applicability - Summary of the Act’s Governance Requirements - Summary of the Act’s Financial Reporting Rules for Organizations Required to Register to Conduct Charitable...more

7/17/2014 - Corporate Governance New Legislation Non-Profits Reporting Requirements

Cuomo Signs Non-Profit Revitalization Act of 2013: New York Law Reforms Governance Rules for Nonprofits

Governor Andrew Cuomo signed the Non-Profit Revitalization Act of 2013 into law on December 18. The legislation had been pending in Albany since it was passed by the Legislature in late June. As explained in this...more

12/24/2013 - Andrew Cuomo Charitable Organizations Non-Profits

Non-Profit Revitalization Act of 2013: New York Law Would Reform Governance Rules for Nonprofits

In late June, the New York state legislature passed legislation designed to reform the statutory requirements for governance of nonprofit organizations – both not-for-profit corporations and wholly charitable trusts. It also...more

7/17/2013 - Charitable Organizations Corporate Governance Exempt Organizations New Legislation Non-Profits

Nonprofit Revitalization Act and Executive Compensation Reform Act of 2013

New York Attorney General Eric Schneiderman is urging the state legislature to enact two bills that would reform the statutory requirements for governance of nonprofit organizations – both not-for-profit corporations and...more

6/7/2013 - Attorney Generals Charitable Trusts Corporate Governance Executive Compensation Proposed Legislation

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