Tomer Inbar

Tomer Inbar

Patterson Belknap Webb & Tyler LLP

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Latest Publications


Proposed Legislation Would Allow Limited Political Campaign Activity for Charitable Organizations

Recently, we wrote about the absolute prohibition on political campaign activity by 501(c)(3) charitable organizations, and the importance of managing the use of social media to avoid violating these rules. This prohibition...more

10/11/2016 - 501(c)(3) Charitable Organizations Donald Trump IRS Legislative Agendas Political Campaigns Political Contributions Political Speech Repeal Tax Code Tax Exempt Entities

Trending Now: Political Activities and Social Media

The 2016 U.S. presidential campaign has reached a fevered pitch, with a little over a month remaining before Election Day. After Monday’s debate between Hillary Clinton and Donald Trump, the stakes are high and the American...more

9/30/2016 - 501(c)(3) Employee Training Excise Tax Facebook Political Campaigns Political Expression Presidential Elections Public Charities SnapChat Social Media Tax Exempt Entities Twitter

IRS to Update 1967 Revenue Ruling Relating to Change of Domicile

The Internal Revenue Service (the “IRS”) has announced plans to update Revenue Ruling 67-390, which requires an organization to “re-apply” for tax-exemption if it changes its corporate structure, including in situations...more

9/29/2016 - 501(c)(3) Charitable Organizations Corporate Restructuring Domicile Internal Revenue Code (IRC) IRS Private Letter Rulings Tax Exempt Entities

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

New Governance Requirements For Committees And Subcommittees Of Delaware Nonstock Corporations

A recently passed Delaware law contains new voting and quorum requirements for committees and subcommittees of nonstock corporations. Specifically, the law amends the Delaware General Corporation Law (the “DGCL”) to define a...more

9/14/2016 - Delaware General Corporation Law Directors Quorum Voting Requirements

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

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

Breaking News: PRI Examples Are Finalized, with Improvements

Yesterday, Treasury and the Internal Revenue Service (IRS) finalized the regulations describing nine new program-related investment (PRI) examples that were first proposed on April 19, 2012. The final regulations incorporate...more

4/22/2016 - Charitable Organizations Exempt Organizations Investment Funds IRS New Regulations Private Foundations Program Related Investments (PRIs) U.S. Treasury

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

Thanks But No Thanks: Proposed Charitable Gift Substantiation Regulations Receive a Critical Response

On September 18, the Department of the Treasury and Internal Revenue Service (the “IRS”) proposed regulations relating to the substantiation of charitable contributions made to Section 501(c)(3) organizations. If approved,...more

12/23/2015 - 501(c)(3) Charitable Donations Comment Period IRS New Regulations

Cybersecurity & Nonprofits: A Matter of Time?

The ever increasing cyber-attacks and data breaches targeting the private sector and government agencies, and the increased focus on cybersecurity plans and preparedness, may seem like remote risks for nonprofit...more

11/20/2015 - Board of Directors Cyber Attacks Cybersecurity Data Breach Donor Lists Non-Profits Popular

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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