Elections & Politics Tax Nonprofits

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North Carolina Legislative Report

The General Assembly’s Short Session began Wednesday, May 14, 2014. The MVA Public Affairs Legislative Report on North Carolina will be distributed weekly to keep you up to date on the latest legislative issues facing the...more

Perspectives - April, 2014

In This Issue: - Making Our Downtown Better Every Day - It's Good To "B" In Deleware - The Wonderful World of Limited Liability Companies - Ohio Bill to Allow Schools and Camps to Procure Epinephrine...more

Election-Year Activities for Your Nonprofit: Avoiding the Legal Pitfalls and Understanding the Evolving Landscape

In this presentation: - McCutcheon Case - 501(c)(3) versus 501(c)(4) or (6) - Ideas for your 501(c)(3) -501(c)(4) activities –Permissible uses –Federal disclosure –State...more

Proposed Tax Code Overhaul Introduced with the Tax Reform Act of 2014

On February 26, 2014, House Ways and Means Committee Chairman Dave Camp released draft (the "Discussion Draft”) that would substantially reform the current U.S. Tax Code (the “Code”). The Discussion Draft contains numerous...more

Will Camp Tax Plan Impact Charitable Giving and Tax-exempt Organizations?

In late February 2014, House Ways and Means Committee Chairman Dave Camp (R-MI) released a nearly 1,000 page discussion draft addressing tax reform. Chairman Camp’s proposal includes changes to numerous sections of the...more

Key House Committee Chairman Releases Long-Awaited Tax Reform Overhaul: Major Changes Proposed for Nonprofits

On February 26, 2014, U.S. House of Representatives Ways and Means Committee Chairman Dave Camp released "The Tax Reform Act of 2014," a 979-page sweeping federal tax reform package that, among many other things, addresses a...more

IRS Proposes New Definition of “Political Activity” for Social Welfare Organizations

The initial comment period for the proposed regulations is drawing to a close on February 27, 2014. On November 29, 2013, the Internal Revenue Service (IRS) and the U.S. Department of the Treasury issued a Notice of...more

Camp Seeks to Block IRS Regulations Limiting Political Activities of 501(c)(4) Organizations

On January 14, House Ways and Means Committee Chairman Rep. Dave Camp (R-Mich.) introduced legislation that would prohibit, for a period of one year, Internal Revenue Service guidance related to social welfare organizations...more

IRS Issues Proposed Regulations Regarding Section 501(c)(4) Organizations

In This Issue: - Proposed Regulations - Comments Solicited - What You Should Do Now - For More Information - Excerpt from Proposed Regulations: The proposed regulations are designed to reduce...more

Will "Get Out the Vote" Drives and Non-Profit Voter Guides Be Treated as Regulated Political Activity?

In late November, the Treasury Department and the Internal Revenue Service (“IRS”) released a Notice of Proposed Rulemaking related to the regulation of political activity by social welfare organizations, commonly known as...more

Taxes and Politics Collide in New IRS Guidelines for 501(c)(4) Organizations: IRS Proposes to Restrict Political Activities of...

On November 29, 2013, the Internal Revenue Service (“IRS”) issued proposed rules, “Guidance for Tax-Exempt Social Welfare Organizations on Candidate-Related Political Activities” (78 Fed. Reg. 71535-71542 (Nov. 29, 2013)),...more

Proposed Rules May Curtail Political Activities by Nonprofit Organizations

Summary - Last week, the Internal Revenue Service (“IRS”) published a proposed rule concerning the political activities of nonprofit organizations. The proposed rule may make it significantly more difficult for...more

IRS Changes the Game?

On Wednesday November 26, 2013, the US Department of Treasury and Internal Revenue Service issued proposed guidance, subject to a comment period, that would limit the scope of permissible political activities of 501(c)(4)...more

Lessons from the IRS Firestorm on 501(c)(4) Political Organizations

The recent Internal Revenue Service scandal concerning the Agency’s handling of applications for certain tax exempt organizations has created a media frenzy and a forum for daily congressional mud-slinging. ...more

U.S. Senate Finance Committee Report Highlights Potential Tax Reforms for Tax-Exempt Organizations

On June 13, 2013, the majority and minority staffs of the U.S. Senate Finance Committee (the “Committee”) released a 19-page compilation of federal tax reform options addressing various rules and laws applicable to tax-exempt...more

Senate Finance Committee Staff Compiles Past Proposals for Exempt Organization Tax Reform

As part of a series of papers outlining tax reform options for the Senate Finance Committee (SFC), the SFC staff recently published a paper on tax reform options for tax-exempt organizations and charitable giving...more

Tax Reform Options for Tax-Exempt Organizations

Senate Finance Committee issues tax reform paper setting forth challenges, goals, and possible measures affecting tax-exempt organizations and charitable giving....more

The Current IRS Firestorm over Conservative Political Nonprofits: Any Lessons for the Rest of the Tax-Exempt Community?

Jeff Tenenbaum discusses the IRS’ inappropriate flagging of conservative political groups for additional review during the 2012 election season On May 10, 2013, the nonprofit tax bar – and much of the country – was...more

IRS Goes Political?

Citizens United helped spur the formation of IRS 501(c)(4) social welfare organizations that became engaged in independent political activities. ...more

IRS Scandal’s Next Question: Who Received The Information From The Conservative Groups?

The mounting problems facing the IRS continued to expand on Monday. News outlets disclosed that IRS employees and officials outside of the Cincinnati office sent inappropriate requests for information to conservative...more

State Regulation of Nonprofit Organizations: Everything You Need to Know about Required State Filings for Your Nonprofit...

In This Presentation: - Incorporation/Annual Corporate Reporting - Foreign Corporation Authorization/Reporting - State Tax - Registration and Reporting - Charitable Solicitation...more

Public Policy and Politics: Compliance Tips for Your Nonprofit's Advocacy and Electoral Efforts

In this presentation: - Growing Your PAC - Independent Expenditures - 501(c)(3) Election Issues - Lobbying Disclosure - Tax Issues - Hosting Events Please see full...more

U.S. House of Representatives Ways and Means Committee Holds Marathon Session on Charitable Contribution Tax Deduction

Yesterday, the U.S. House of Representatives Ways and Means Committee (the “Committee”) held an extensive hearing to address the itemized deduction for charitable contributions under the Internal Revenue Code (the “Code”)....more

American Taxpayer Relief Act Of 2012 Impact On Charitable Giving And Exempt Organizations

The American Taxpayer Relief Act of 2012 (the “Act”) was passed by the United States Congress on January 1, 2013 and signed into law by President Obama on January 2, 2013. The following provisions of the Act should be of...more

The American Taxpayer Relief Act of 2012: Stealth Impact on Charities

The American Taxpayer Relief Act of 2012 (“TRA”) (H.R. 8) passed by the Senate on January 1, 2013, passed by the House of Representatives early on January 2, 2013 and signed by President Obama, in large part addresses income...more

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