The “intermediate sanctions” rules under Section 4958 of the Internal Revenue Code have long governed the payment of compensation to executives of public charities. While these rules are highly prescriptive, if followed, they...more
1/2/2018
/ 501(c)(3) ,
Board of Directors ,
Charitable Organizations ,
Compensation & Benefits ,
Conflicts of Interest ,
Covered Employees ,
Deferred Compensation ,
Employee Benefits ,
Excise Tax ,
Executive Compensation ,
Form 990 ,
IRS ,
Nonprofits ,
Remuneration ,
Tax Cuts and Jobs Act ,
Tax Exempt Entities ,
UBTI
As the nation recovers from the latest series of winter storms, let the rise of temperatures serve as a reminder of the incoming season – tax filing season. For institutional non-profits such as colleges and universities,...more