Nonprofit Law, Education 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 Issues Wake Up Call to Colleges and Universities — Congress to Hold Hearings

by Jacob Friedman | Proskauer - Not for Profit/Exempt... on 5/3/2013

The IRS released its Final Report on its five year study of the audit results of colleges and universities. Lois G. Lerner, Director of the Exempt Organizations division of the IRS announced the “long awaited” posting of the...more

IRS Releases Final Report on Nonprofit Colleges and Universities Compliance Project: UBIT and Executive Compensation Lessons for...

by George Constantine, Matthew Journy, Margaret C. Rohlfing, Jeffrey S. Tenenbaum, Yosef Ziffer | Venable LLP on 5/3/2013

In October 2008, the Internal Revenue Service (the “IRS”) began work on the Nonprofit Colleges and Universities Compliance Project (the “Project”). The IRS sent out an initial compliance questionnaire to over 400 tax-exempt...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

Charter Schools: Leasing a surplus building from the District of Columbia

by Real Estate Counselors, PLLC on 3/5/2013

The District of Columbia has a special program to lease surplus buildings to Charter Schools. Read Roberta Colton's article to find out the details. and best practices....more

Higher Education Oversight and Governance: Role of a College Board of Trustees [Video]

by Pepper Hamilton LLP on 2/13/2013

Effective governance and oversight is a critical function for college and university boards of trustees. Recent scandals at prestigious universities, at least one of which resulted in significant sanctions and monetary...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

Religious Institutions Update: February 2013

by Nathan A. Adams IV, Laura Atherstone | Holland & Knight LLP on 2/8/2013

Last February, at the request of Senate Finance Committee member Charles Grassley (R-Iowa), the Commission on Accountability and Policy for Religious Organizations was formed to address tax-related policy questions of import...more

Maine Supreme Court Clarifies Property Tax Exemption For Non-Profits

by Sarah Beard, Jonathan Block, Kris Eimicke | Pierce Atwood LLP on 2/7/2013

In a case watched closely by Maine’s non-profit organizations, the Maine Supreme Judicial Court has held that Hebron Academy, a private secondary school, was exempt from property tax on its various school buildings. The...more

Higher Education Oversight and Governance (presentation): Role of a College Board of Trustees

by Pepper Hamilton LLP on 2/7/2013

Effective governance and oversight is a critical function for college and university boards of trustees. Recent scandals at prestigious universities, at least one of which resulted in significant sanctions and monetary...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

Education Update, No. 1, January 2013: Give Generously, Keep It Legally

by Suzanne Bogdan | Fisher & Phillips LLP on 1/3/2013

About a month ago, one of the school’s families that owns a popular restaurant and bar held a special fundraising event whereby 20% of the proceeds from every meal served were donated to the school. The school sent out email...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

Good News in the Schoolhouse

by Theresa Lynn Sidebotham on 10/27/2012

In Child Evangelism Fellowship v. Minneapolis Special School Dist. No. 1, the Eighth Circuit recently provided guidance on how religious community organizations may partner with school districts and on the interaction between...more

Child Sexual Abuse Prevention, Policies, and Training for Ministries: Two Effective Approaches

by Theresa Lynn Sidebotham on 9/12/2012

Preventing child abuse, particularly child sexual abuse, should be a top concern for churches and ministries, given the tragic effects on children and the ethical and moral responsibility of an organization that works with...more

Released-Time Offers Fresh Choices in Religious Education

by Theresa Lynn Sidebotham on 8/27/2012

An important development in the Fourth Circuit may make it easier for public school students to obtain religious education through a released-time program by allowing for transfer of credits under certain well-defined...more

Lessons for Nonprofits from the Freeh Report by James H. Hahn, Esq.

by Partridge Snow & Hahn LLP on 7/19/2012

The law firm of Freeh Sporkin & Sullivan LLP, in its capacity as Special Investigative Counsel for the Board of Trustees of The Pennsylvania State University, recently issued its report (the “Freeh Report”) on Penn State’s...more

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Nonprofit Law › Education Law

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

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

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

Recent 403(b) Developments

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

Regulatory Focus on Colleges and Universities Is Increasing

IRS Issues Final Report on Colleges and Universities Compliance Project

IRS Issues Wake Up Call to Colleges and Universities — Congress to Hold Hearings

IRS Releases Final Report on Nonprofit Colleges and Universities Compliance Project: UBIT and Executive Compensation Lessons for...

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

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

Charter Schools: Leasing a surplus building from the District of Columbia

Higher Education Oversight and Governance: Role of a College Board of Trustees [Video]

Proposed Rules Issued On Contraceptive Coverage

Religious Institutions Update: February 2013

Maine Supreme Court Clarifies Property Tax Exemption For Non-Profits

Higher Education Oversight and Governance (presentation): Role of a College Board of Trustees

Massachusetts Governor Patrick Signs Law Mandating Fingerprint-Based Background Check

NLRB Asserts Jurisdiction Over Chicago Nonprofit Corporation That Operates Charter School

Education Update, No. 1, January 2013: Give Generously, Keep It Legally

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

Good News in the Schoolhouse

Child Sexual Abuse Prevention, Policies, and Training for Ministries: Two Effective Approaches

Released-Time Offers Fresh Choices in Religious Education

Lessons for Nonprofits from the Freeh Report by James H. Hahn, Esq.

Higher Education Oversight and Governance: Role of a College Board of Trustees [Video]

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