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Nonprofits Elections & Politics Tax

Read need-to-know updates, commentary, and analysis on Nonprofits issues written by leading professionals.

GOP Proposes Allowing Charities to Take Political Sides

by McGuireWoods LLP on

While speaking at the National Prayer Breakfast on Feb. 2, President Donald J. Trump vowed to “totally destroy” the Johnson Amendment. This pledge was seconded by House Ways and Means Committee Chair Kevin Brady, R-Texas, in...more

Is It the End of the Johnson Amendment as We Know It?

While speaking at the National Prayer Breakfast on February 2, 2017, President Trump reaffirmed his commitment to repeal the law that restricts organizations that are tax exempt under Section 501(c)(3) of the Internal Revenue...more

Simplified tax regime under Trump might obviate current workarounds, experts say

Marc M. Stern, an estate planning partner at Greenberg Glusker, was quoted in a Daily Journal article published on January 11, 2017, about the potential for a system under Trump in which exotic accounting methods to reduce...more

Charitable Giving Before Tax Law Changes Under the New Administration

by Goulston & Storrs PC on

Significant changes are expected to U.S. tax laws following the election of Donald Trump as the next President of the United States and the Republican Party’s retention of control over both houses of Congress. The details of...more

What Your Nonprofit Needs to Know Before Advocating a Political Agenda

A Brief Case Study: Your nonprofit’s founder sends out an email in their official capacity to all of its members urging the them to vote for or against a political candidate or for or against a local proposition. It may...more

Prohibited Campaign Intervention: Stay Alert in the Final Stretch

by Farella Braun + Martel LLP on

Engaging in any political electoral campaign activity on behalf of or in opposition to a candidate for public office is a prohibited activity for all charities and private foundations that are exempt under Internal Revenue...more

Proposed Legislation Would Allow Limited Political Campaign Activity for Charitable Organizations

Recently, we wrote about the absolute prohibition on political campaign activity by 501(c)(3) charitable organizations, and the importance of managing the use of social media to avoid violating these rules. This prohibition...more

Trending Now: Political Activities and Social Media

The 2016 U.S. presidential campaign has reached a fevered pitch, with a little over a month remaining before Election Day. After Monday’s debate between Hillary Clinton and Donald Trump, the stakes are high and the American...more

Remembering Four Years Ago, Will Tax Reform Come out of This Lame Duck Session of Congress?

No matter who wins the White House in November, the new president’s agenda will include tax reform. But changes to our tax laws need not wait until after inauguration day, as we learned four years ago when the “fiscal cliff”...more

New IRS Notification Requirement for Certain 501(c)(4)s

by Perkins Coie on

The IRS published temporary proposed regulations on July 12, 2016 that will impact all 501(c)(4) social welfare organizations formed after July 8, 2016. The proposed regulations will also impact many existing 501(c)(4)...more

501(c)(3)s and the 2016 Federal Election: Do You Know What Your Employees Are Doing?

by Genova Burns LLC on

As the 2016 presidential primary season proceeds, we are quickly approaching the summer conventions and the November presidential election. With the political contests becoming more heated, this post is part of a new series...more

Wealth Management Update - June 2016

by Proskauer Rose LLP on

June Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts The June § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs...more

The Boomerang Effect and Tax Exempt Organizations

by Pessin Katz Law, P.A. on

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

Corporate Tax Reform Proposal Would Raise Taxes on Exempts

by Morgan Lewis on

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

Perspectives - March/April - 2016

by Benesch on

The American Logistics Aid Network (ALAN) was founded by several professional and trade associations that came together after Hurricane Katrina to help provide humanitarian relief. Today, ALAN comprises hundreds of supply...more

Tax Alert: Reminder about Political Activities of Nonprofits

by Nexsen Pruet, PLLC on

The 2016 election season is red hot. So, now is the perfect time for a reminder about the political activity prohibitions applicable to public charities and private foundations....more

Congressional Hearing Examines Free Speech and Tax Constraints on Campus Political Activity

by WilmerHale on

Campuses across the country are wrestling with how free speech, tolerance, diversity and politics mix in a higher education environment. Recently, the Oversight Subcommittee of the House Ways and Means Committee examined the...more

Treasury Green Book Proposals — Charitable Contribution Deduction Limitations

by Bryan Cave on

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

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

by Alston & Bird on

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

Congress Inquires About College and University Endowments

by Morgan Lewis on

US House Committee on Ways and Means and US Senate Committee on Finance issue joint letter to colleges and universities with endowments greater than $1 billion. On February 8, the US Senate Committee on Finance and the...more

No Party for IRS: Court Certifies Class of Conservative Nonprofits

by Carlton Fields on

If you thought that the political controversy over alleged IRS targeting of Tea Party organizations was confined to the media, think again – the issue has reached the courts. The Southern District of Ohio recently granted...more

PATH Act 501(c)(4) Matters Update: Notification Requirement Postponed, Temporary Regulations and Additional Guidance to Follow

Since enactment of the PATH Act on December 18, 2015, exempt organizations have been waiting for IRS guidance on the new Section 501(c)(4) notification requirement and procedures for organizations seeking IRS determination of...more

Uncertainty Remains Surrounding the Nonprofit Hospital Tax Exemption

by Cole Schotz on

In a recent ground-breaking decision, the New Jersey Tax Court in AHS Hospital Corp., d/b/a Morristown Memorial Hospital v. Town of Morristown shattered the previous near incontestability of the tax exemption that has...more

The Three Most Important Provisions for S Corporations Under PATH Act

by BakerHostetler on

It has become a tradition that at the end of each year, Congress passes legislation to extend previous legislation. In late 2015, Congress passed Public Law 114-113, which contains the Protecting Americans from Tax Hikes Act...more

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