Education Law, Nonprofit Law, Labor & Employment Law

IRS Announces Plans To Look Into UBTI Reporting On A Broader Scale

by Deirdre Mitacek | Cullen and Dykman LLP on 5/17/2013

On May 8, 2013, the House Ways and Means Subcommittee on the Oversight of Tax-Exempt Organizations held a hearing on the College and University Compliance Project Final Report (“Final Report”) issued by the IRS on April 25,...more

IRS Releases College And University Compliance Project Final Report – Implications For All Tax-Exempt Organizations

by Douglas K. Anning, Virginia C. Gross, Bruce Hopkins, Thomas J. Schenkelberg | Polsinelli on 5/15/2013

On April 25, 2013, the IRS released its College and University Compliance Project Final Report, which updates the interim report issued in 2010. ...more

Five Years in the Making - IRS Releases Findings from Colleges and Universities Compliance Project

by Tyrone Thomas | Mintz Levin - Employment, Labor & Benefits on 5/13/2013

The IRS announced it is nearing completion of a five year long compliance project involving tax-exempt colleges and universities. The project, which began with questionnaires to 400 randomly-selected institutions, focused on...more

Recent 403(b) Developments

by King & Spalding on 5/8/2013

Background - 403(b) retirement plans are similar to 401(k) plans, but the employers who may establish 403(b) plans are limited to public schools, certain tax exempt employers (including religious and charitable...more

Skadden, Arps, Slate, Meagher & Flom LLP

"Exempt and Nonprofit Organizations Alert: IRS Addresses UBTI and Executive Compensation Issues"

by Fred T. Goldberg, Jr., Daniel Kurtz, Vivienne LaBorde, Emily Lam, J.J. Harwayne Leitner, Coleen McGrath, David O'Connell, Sarah Paul | Skadden, Arps, Slate, Meagher & Flom LLP on 5/8/2013

IRS Addresses Issues of Unrelated Business Taxable Income and Executive Compensation in Colleges and Universities Compliance Project Report - On April 25, 2013, the Internal Revenue Service (IRS) released its Final...more

Regulatory Focus on Colleges and Universities Is Increasing

by Marla K. Conley | Schnader Harrison Segal & Lewis LLP on 5/8/2013

In the last two weeks, both the IRS and Congressional officials announced major milestones in the increasing regulatory focus on colleges and universities. First, the IRS emphasized misreported taxable income and...more

IRS Issues Final Report on Colleges and Universities Compliance Project

by Edward Chaney, Matthew Elkin, Kimberly Eney, Alexander Reid, Celia Roady, Caroline Waldner | Morgan Lewis on 5/6/2013

Report offers lessons for many tax-exempt organizations on unrelated business taxable income and executive compensation....more

IRS Releases Final Colleges and Universities Compliance Report: Reveals Significant Underreporting

by Richard Frazier, Elizabeth Mullen | Saul Ewing LLP on 5/1/2013

A recent report of the IRS’ Exempt Organizations (EO) division provides the results of a multi-year audit of tax-exempt colleges and universities regarding their compliance with IRS reporting requirements. The report focuses...more

Compensation and Unrelated Business Income are Focus of IRS Colleges and Universities Report

by Ropes & Gray LLP on 4/29/2013

Just a few weeks before many tax-exempt organizations file their annual Form 990, the IRS yesterday released its final report on the Colleges and Universities Compliance Project, which it had initiated in 2008 by sending...more

Proposed Rules Issued On Contraceptive Coverage

by Jewelie Grape | Leonard, Street and Deinard - Employee... on 2/8/2013

The Affordable Care Act requires most health plans to cover certain women’s preventive services, including contraception, without charging a co-pay or deductible. On January 30, 2013, the Obama Administration released...more

Massachusetts Governor Patrick Signs Law Mandating Fingerprint-Based Background Check

by Murphy, Hesse, Toomey & Lehane, LLP on 1/28/2013

On January 10, 2013, Governor Patrick signed “An Act Relative to Background Checks” (H.4307) into law. This law implements a wide reaching requirement for mandatory state and national fingerprint-based criminal background...more

NLRB Asserts Jurisdiction Over Chicago Nonprofit Corporation That Operates Charter School

by Jennifer Dunn, David Johnson | Franczek Radelet P.C. on 1/4/2013

In a 3-1 decision in Chicago Mathematics & Science Academy Charter School, Inc. and Chicago Alliance of Charter Teachers & Staff, IFT, AFT, AFL-CIO, the National Labor Relations Board (NLRB) asserted jurisdiction over a...more

Contrary to Union's Argument, NLRB Finds Jurisdiction Over Nonprofit Corporation Operating Charter School in Chicago

by Brenda Canale, Tanja Thompson | Littler on 1/2/2013

In Chicago Mathematics & Science Academy Charter School, Inc., 359 NLRB No. 41 (Dec. 14, 2012), the National Labor Relations Board ("the Board" or "NLRB") rejected the position of a teachers' union and found that it had...more

Constitutional exceptions in religous employment

by Karen Kalzer on 3/26/2012

Religious entities and communities of faith and their insurance carriers can take heart in pursuing defense judgments after the U.S. Supreme Court acted swiftly and unanimously in Hosanna-Tabor Evangelical Lutheran Church and...more

Unpaid Internships At Non-Profits Or Arranged By Schools

by Fisher & Phillips LLP on 3/15/2012

Our earlier post prompted questions about whether federal Fair Labor Standards Act principles are different for unpaid internships at non-profit organizations or for those sponsored by educational institutions for which the...more

Recent Developments for Exempt Organizations, Including 2011 Year in Review

by Ropes & Gray LLP on 3/12/2012

Dow at 13,000 Edition It is with a profound sense of tradition that we assemble and distribute a 2011 “Year in Review” in March, 2012, instead of simply tweeting what IRS Commissioner Shulman had for breakfast this...more

The Challenge of Young Employees and Technology

by Edward McGlone on 2/3/2012

Cisco’s 2011 Connected World Technology Report found that 70% of young professional employees disregard their employer’s technology policies on a regular basis. This presents significant litigation and public relations risks...more

FOREIGN STUDENTS IN THE UNITED STATES

by NPZ Law Group, P.C. (f/k/a Nachman &... on 1/11/2012

The Congressional Research Service (CRS) provided a detailed report to the Congress regarding the Policies and Legislation pertaining to Foreign Students in the United States. The relevant portions of this report, which...more

Political Activities By Non-Profit Educational Institutions

by Fisher & Phillips LLP on 1/6/2012

The 2012 election season is upon us. There will be hotly-debated contests throughout the nation, culminating in national and local contests this fall. Each political cycle, schools face questions regarding their...more

Education Update - January 2012, No. 1

by Fisher & Phillips LLP on 1/3/2012

In This Issue: - The Student-Teacher Bond: How Close Is Too Close? By Dianna Bowen (Dallas) A recent court ruling in Texas shines a spotlight on the student-teacher boundary issues in schools. Recent headlines...more

Terminating a 403(b) Plan: Final Regulations Give a Green Light, but Employers Should Proceed with Caution

by Patterson Belknap Webb & Tyler LLP on 11/20/2011

Originally published in the Tax Management Compensation Planning Journal, 39 CPJ 227, 11/04/2011. In July 2007, the Internal Revenue Service (IRS) issued final regulations (the ‘‘Final Regulations’’) under §403(b) of the...more

Teaching Hospitals Still Exempt from H-1B Caps

by Ronald Shapiro on 3/14/2011

A liaison for the American Immigration Lawyers Association has reported that the U.S. Citizenship and Immigration Services (the “USCIS”) will be sending out a clarification that teaching hospitals affiliated with a medical...more

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Education Law › Nonprofit Law › Labor & Employment Law