Nonprofits Education

Read need-to-know updates, commentary, and analysis on Nonprofits issues written by leading professionals.
News & Analysis as of

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

New Federal Bill Would Allow Risk Retention Groups to Cover Property

A bill recently introduced in the House seeks to expand the authority of Risk Retention Groups (“RRGs”) to write property, and not just commercial casualty, coverage. HR 3794, which was introduced on a bipartisan basis, would...more

The Erosion of Charitable Immunity for Virginia’s Colleges and Universities and What it Means for the Administrators and Trustees...

Historically, Virginia courts have treated non-profit colleges and universities as charitable institutions which are insulated from liability for simple negligence. This rule (known as the doctrine of “charitable immunity”)...more

Proposed Rule Would Expand Cap Exempt Status for Non-Profit Entities that are 'Related or Affiliated' with Institutions of Higher...

On December 30, 2015, the Department of Homeland Security (DHS) issued a proposed rule to amend certain regulations related to employment-based immigrant and nonimmigrant visa programs. One of the key proposed changes is an...more

Alert: California Approves Pathway for Non-Profit Institutions to Maintain Exemption from State Oversight

Governor Jerry Brown has now signed into law Senate Bill 81, which included language amending the California Private Postsecondary Education Act of 2009 (the "Act") to permit "independent institutions of higher education"...more

Alert: Department Issues New Dear Colleague Letter on State Authorization

On Friday, June 19, 2015, the US Department of Education ("ED" or "the Department") issued a Dear Colleague Letter (GEN-15-10) ("DCL") reminding institutions that the current state authorization requirements (34 CFR § 600.9)...more

FAIL: For-Profit Education Sector Dealt Major Blow

For-profit education was dealt a major blow in a federal court case challenging the Department of Education’s Gainful Employment Rule. U.S. District Court Judge Lewis Kaplan of New York dismissed a lawsuit that was filed last...more

Texas Supreme Court Upholds Property Tax Exemption For Student Housing Authority’s Dormitory Used By Summer Campers

On April 24, 2015, the Texas Supreme Court in Texas Student Housing Authority v. Brazos County Appraisal District and Appraisal Review Board for Brazos County Appraisal District rejected a county appraisal district’s argument...more

Changes to 2014 Form 990, Form 990-EZ, and Form 990-PF for Exempt Organizations

While the IRS made only minor changes to Form 990, Form 990-EZ, and Form 990-PF for the 2014 tax year, the IRS made significant revisions to Schedule A. ...more

LIFT Orlando Bolsters Downtown Along With Community Partners

The last few years have brought much synergy and excitement to downtown Orlando. The Dr. Phillips Center for the Performing Arts, the Amway Center, the reconstructed Orlando Citrus Bowl, The Plaza, Creative Village, the UCF...more

BIO Commissioned Study Calculates Economic Contribution of University/Nonprofit Inventions in the U.S.

Last month, the Biotechnology Industry Organization (BIO) announced the release of a BIO commissioned study that estimates the economic impact of academic licensing between 1996 and 2013. The study, entitled "The Economic...more

Senate Bill Provides Path for Universities to Claim Micro-Entity Status

The America Invents Act (AIA) provided the ability for certain patent applicants to pay significantly reduced government fees that are 75 percent less than the standard fees, if they qualify as “micro entities.” The AIA also...more

Religious Institutions Update: March 2015

Several interrelated legal developments make it more important than ever for religious institutions intending to qualify for exemptions to generally applicable laws to do the hard work before litigation or administrative...more

Does the trustee who socially invests entrusted funds breach his/her/its fiduciary duty of undivided loyalty, absent express...

On February 8, 2015, The University of California Student Association [which purports to represent all 240,000 students enrolled in the UC system’s 10 campuses] passed [9-1-5] the following resolution, which, in part, calls...more

New IRS guidance for certain entities benefitting from tax-exempt bond financings

The IRS has released guidance in three areas of interest to entities that benefit from tax-exempt bond financings, particularly hospitals and educational institutions....more

eAlert -- H-1B Visas - Time to Get Started!

February has rolled around again, so it's time to start working on H-1B petitions that must be filed on April 1 for eligibility under the H-1B cap. Many of our clients are exempt from the H-1B cap: colleges,...more

Recent Favorable IRS Guidance for Tax-Exempt Bond Financed Facilities

The IRS has released guidance in three areas of interest to entities that benefit from tax-exempt bond financings, particularly hospitals and educational institutions. This guidance creates new rules related to management...more

News from Second and State | January 2015

The 2015-2016 session is now in officially in full swing. With the pomp and circumstance of Governor Wolf’s swearing in behind them, legislators started to get down to the nitty-gritty this week. ...more

One State Explores Imposing Real Property Tax on Nonprofits

In states such as New York, where local governments and public schools are funded by taxes on real property, exemptions are often highly scrutinized by assessors and taxpayers alike. However, the exemption provided to...more

Higher Education Alert: NLRB Announces Two New Standards Favorable to Faculty Unions

In Pacific Lutheran University, 361 NLRB No. 157, a case that had been watched closely by the higher education community, the National Labor Relations Board issued a 3-2 decision the week before Christmas announcing new...more

Religious Institution - January 2015

Experience over the last couple decades teaches that religious institutions face as much or perhaps more liability than secular organizations and, therefore, need to take risk management seriously. From operating their own...more

OMB and Federal Agencies Publish Final Rule on Grants and Cooperative Agreements

On December 19, 2014, the White House Office of Management and Budget (OMB) and 28 federal agencies published in the Federal Register a consolidated interim final rule to implement OMB’s December 2013 final guidance on...more

Alert: Conversion of a Postsecondary Educational Institution from a For-Profit to a Nonprofit, Tax-Exempt Entity

The recent announcements that Grand Canyon University would explore nonprofit status and that Corinthian Colleges plans to sell a group of schools to a nonprofit entity have encouraged higher education companies to take a...more

How to project gainful employment rates - Part 1

On October 31, the U.S. Department of Education promulgated its new “gainful employment” or “GE” regulations. As we discussed in a prior post, the new rules apply to all programs offered by for-profit, proprietary...more

Alert: Major Changes in California's Regulation of Private Postsecondary Institutions

California recently enacted a new law that will significantly alter the regulation of many in-state and out-of-state postsecondary institutions. The new law will have an immediate impact on a number of issues, and it signals...more

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