Nonprofits Tax

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

Group Homes Were Not Charitable

A panel of the Commonwealth Court of Pennsylvania held that group homes maintained by a nonprofit for persons with intellectual disabilities were not entitled to real estate tax exemptions as charities. ARC Human Services,...more

Morristown Memorial Hospital: A Tax Exemption Ruling All Nonprofit Hospitals Need to Know About

A recent New Jersey Tax Court decision has nonprofit entities on edge. The decision may offer tax authorities the opportunity to pursue payments from nonprofit hospitals and may result in the redefining of tax exemptions by...more

IRS Clarifies Financial Assistance Policy Requirements for Charitable Hospital Organizations

The Internal Revenue Service (IRS) has clarified the requirements for charitable hospital organizations required to adopt a financial assistance policy. For large hospitals or hospitals using the services of multiple private...more

Is Your Nonprofit Hospital’s Property Tax Exemption Safe?

Nonprofit hospital leaders are sitting up and taking notice of a New Jersey Tax Court decision, published June 25, that could have a major impact on health care facilities nationwide (AHS Hospital Corp., d/b/a Morristown...more

Notice Clarifies Provider List Requirements For Hospital Facilities Under Section 501(R)

On December 31, 2014, the Internal Revenue Service (IRS) issued final regulations under Section 501(r) of the Internal Revenue Code (IRC), which requires a hospital facility to establish a written financial assistance policy...more

Court of Appeals Decides “Greater Jamaica” RPTL 420-a Case

We reported in February on an Appellate Division, Second Department case that held that public parking garages can qualify as tax exempt under Real Property Tax Law § 420-a. On July 1, the Court of Appeals overturned that...more

New Nevada Commerce Tax Effective July 1, 2015

While not purporting to give specific advice on Nevada tax law, the following is a summary of some of the general principals underlying the new tax law. A new Nevada Commerce Tax (“NCT”) was signed into law by Nevada Governor...more

Tax Court Finds that Non-Profit Hospital Does not Qualify for Property Tax Exemption

In a June 25, 2015 opinion in AHS Hospital Corp. v. Town of Morristown, Judge Bianco of the New Jersey Tax Court ruled, as a matter of first impression, that the Morristown Medical Center ("MMC"), a non-profit hospital, does...more

Tennessee Non-Profits Take Note: Failure to Register May Result in Significant Fines

Over the last few of months, the Tennessee Department of State, Division of Charitable Solicitations and Gaming (the “Division”) has filed at least seven lawsuits against non-profit organizations doing business in Tennessee....more

More Evidence Gathered in Whistleblower Claim Against ALEC

New evidence from nonprofit advocacy organizations Common Cause and the Center for Media and Discovery bolsters claims that the American Legislative Exchange Council (ALEC) has been falsely portraying itself as a tax-exempt...more

Texas Adds Exemptions to Texas SAFE Act Licensing Requirements

Texas has amended its provisions relating to exemptions from the applicability of the Texas SAFE Act for certain nonprofit organizations and their residential mortgage loan originators (MLOs). Under the amendment, a nonprofit...more

Charitable Exemption Begins on Tax Assessment Day

The Commonwealth Court of Pennsylvania held that a trial court correctly held that a charitable exemption in Allegheny County begins only on the next assessment day, not when the property was acquired. Global Links v....more

Nowotny on Private Placement Group Variable Deferred Annuity Contracts for Tax Exempt and Foreign Investors [Video]

The Private Placement Group Variable Deferred Annuity Contract aka GAC has quietely been used by tax-exempt organizations for some time. As far as I can count, $50 billion of tax exempt transactions have utilized the GAC as a...more

RLUIPA Round-Up

This week, RLUIPA Defense continues its effort to aggregate important new stories reflecting the intersection of religion, land use and local government. Indiana’s First Church of Cannabis in Indianapolis – Indiana’s...more

Court Affirms California Attorney General’s Demand for Confidential Donor List

Unwelcome news for charities concerned with donor confidentiality - A recent court ruling upheld the position of the California Attorney General (AG) requiring that charities located or operating in California provide a...more

New York State Attorney General Issues Guidance on the Conflict of Interest and Whistleblower Policy Provisions of the New York...

The New York State Attorney General’s Charities Bureau recently issued written guidance on certain provisions of the New York Non-Profit Revitalization Act of 2013 (the “Act”), including provisions on audit oversight...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

United States Tax Court, Bob R. Davis and Erin Davis, Petitioners v. Commissioner of Internal Revenue, Respondent (Published...

Shareholder Marcus Brooks served as lead counsel in Bob R. Davis and Erin Davis, Petitioners v. Commissioner of Internal Revenue, Respondent. The case involved a charitable deduction for a bargain sale to a public charity....more

IRS Announces Potential Changes to Determination Letter Program

The commissioner for the Tax Exempt and Government Entities Division of the IRS stated during a recent conference that the IRS plans to change its determination letter program in 2017. Individually designed plans are...more

NFL Gives Up Tax-Exempt Status

Earlier this year, I posted about the possibility that the NFL may lose its tax exempt status. The NFL has decided instead to give up its tax-exempt status. It has been estimated that the tax-exempt status only saved the...more

Tax-Exempt Parent Companies with For-Profit Subsidiaries

Recently, tax-exempt organizations have inquired whether it was legally permissible to establish a for-profit subsidiary to perform profitable work developed by the non-profit parent. ...more

Arizona Attorney General Opinion Embraces Taxpayer-Funded (Political) Advocacy: Potential Pitfalls for Businesses and Nonprofits

The Office of the Arizona Attorney General recently sparked debate by issuing an opinion advising two county attorneys that they may use public resources to disseminate messages about the dangers of marijuana use ahead of the...more

Reminder: Important (and Imminent) Tax Deadline for Parent Organizations of Tax-Exempt Health Care Systems [and All Other Section...

As you may recall, the Internal Revenue Service (IRS) issued final regulations regarding Section 501(c)(3) supporting organizations in December 2012. The imposition of an annual notice requirement for all “Type III Supporting...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

Wealth Management Update - April 2015

Obama Administration Announces Revenue Proposals - The Obama Administration has recently announced its Fiscal Year 2016 Revenue Proposals in its annual "Greenbook." The Greenbook sets forth the Administration's proposals...more

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