Nonprofits Business Organization

Read need-to-know updates, commentary, and analysis on Nonprofits issues written by leading professionals.
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National People’s Congress of China Approves Law on Foreign NGOs

On April 28, 2016, the 20th meeting of the 12th Standing Committee of the National People's Congress (NPC) of China approved The Law on the Administration of Activities by Foreign Non-Governmental Organizations within the...more

Important Filing Changes for Indiana Nonprofit Corporations

Significant changes are being implemented to the reporting requirements for Indiana nonprofit corporations over the next several months. Until now, Indiana nonprofit corporations have been required to submit a Business Entity...more

4 Takeaways from Council on Foundations 2016 Annual Conference

From April 9 to April 12, I had the good fortune to be part of the Council on Foundations 2016 Annual Conference. The Council welcomed nearly 1,400 leaders in the philanthropic sector to Washington, D.C., for plenary programs...more

Program Related Investments: Final Regulations

Final Regulations Highlight the Broad Range of Available PRI Purposes, Recipients and Financial Structures - Final program related investment (PRI) regulations released and effective on April 25, 2016 illustrate the...more

The Boomerang Effect and Tax Exempt Organizations

The Protecting Americans from Tax Hikes (“PATH”) Act of 2015, contained a provision by which tax-exempt organizations (a “TO”) could challenge revocation of exempt status by virtue of the filing of a declaratory judgment in...more

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

Corporate Tax Reform Proposal Would Raise Taxes on Exempts

Legislation could impose new taxes on dividend and interest income of tax-exempt entities. The Senate Finance Committee is reportedly formulating a legislative proposal to integrate the corporate and individual tax...more

Brazil: newly issued regulations from tax authorities on the tax and currency exchange voluntary disclosure and amnesty program

This article is aimed at assisting Brazilian tax residents, mainly individuals, interested in learning more about the current tax and currency exchange voluntary disclosure and amnesty program (RERCT) established in Law No....more

Are you ready for British Columbia's new Societies Act?

Effective November 28, 2016, the current Society Act (BC) will be repealed and replaced with the Societies Act (BC) (“New Act”). While maintaining much of the same basic not-for-profit framework that currently governs BC...more

IRS Regulatory Guidance for Supporting Organizations

The Pension Protection Act of 2006 made significant changes to the rules applicable to supporting organizations, and in particular Type III supporting organizations. The latest regulatory guidance from the IRS continues the...more

Unique Executive Compensation Issues for Tax Exempt Organizations [Video]

Nexsen Pruet tax and employee benefits attorney Sue Odom continues her video series. In this installment, Sue discusses how exempt organizations are unique when it comes to structuring executive benefit programs. Exempt...more

Act Now to Preserve Your 2015 Charitable Deductions

5 Ways to Be Diligent with Charitable Gifts of Cash Remember that formal benefit dinner you attended last fall? The contentious battle for that golf package at the charity auction in the spring? Your donation to the...more

Shelf Registration Extended Offering Period: Ready for the Municipal Marketplace?

Recently, a significant municipal issuer entered the market with its first sale under a $1 billion borrowing program that will use an offering statement style novel to the municipal market. For years, issuers of traditional...more

Should Church Debt Be Exempt From Qualification?

The California Corporate Securities Law of 1968 currently exempts from qualification any security of an issuer (1) organized exclusively for educational, benevolent, fraternal, religious, charitable, social, or reformatory...more

Treasury Green Book Proposals — Private Foundations

The Department of the Treasury has released the Treasury Green Book for Fiscal Year 2017, which provides explanations of the President’s budget proposals. One such proposal (remember…these are just proposals, not actual...more

Proposed Regulations Relating to Type I and Type III Supporting Organizations

The IRS and the Department of the Treasury have released proposed regulations that address rules relating to Type I and Type III “supporting organizations” under the Internal Revenue Code (the “Code”) and applicable Treasury...more

Proposed Regulations Issued for Supporting Organizations

On February 19, 2016, the IRS and Treasury Department issued proposed regulations regarding (i) prohibitions on certain contributions to Type I and Type III supporting organizations and (ii) requirements for Type III...more

IRS Releases Proposed Regulations Defining a “Political Subdivision” For Purposes of Determining Eligibility to Issue Tax-Exempt...

On February 22, 2016, the Internal Revenue Service (the “IRS”) released proposed treasury regulations (the “Proposed Regulations” ) to provide guidance as to how the IRS intends to prospectively define a “political...more

Provisions Affecting Charities in Proposed Budget

The Administration’s proposed budget for Fiscal Year 2017 features several proposals that would impact charitable organizations and their donors, including proposals to streamline the private foundation excise tax on net...more

Federal Tax Advisory: Private Foundations and Lobbying

The Tax Court mostly ruled against a private foundation and its main contributor and foundation manager by approving the assessment of the private foundation excise tax on lobbying expenditures. However, the court gave them a...more

How To Survive A Conflict of Interest Scandal

What happens when you own a business and hold a political position or serve on a non-profit board and you have to make a decision in one of those positions that could affect your business? Can you remain objective? Can you...more

Does your compliance program bear the hallmarks of excellence? 7 steps to support your program's maximum effectiveness

Colleges and universities face the daunting task of keeping pace with an ever-evolving landscape of regulation. Institutions need to ensure they are complying with the law, avoiding government intervention and fines,...more

IRS Releases New Proposed Political Subdivision Regulations

On February 22, 2016, the Internal Revenue Service (the “IRS”) published new proposed regulations (the “Proposed Regulations”) in the Federal Register providing guidance as to the definition of a “political subdivision” for...more

PTOs – IRS changes may impact tax compliance!

Small tax-exempt organizations, including many parent-teacher organizations, whose annual gross receipts are less than $50,000 may qualify to file a Form 990-N Electronic Notice (e-Postcard) for Tax-Exempt Organization Not...more

Will 2015 IRS Notice Boost Foundations’ Mission-Related Investing in 2016?

Foundations are effective vehicles for families who want to make a collective philanthropic impact now and for generations to come. Traditionally, foundations have achieved this impact solely through strategic grantmaking. A...more

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