Tax Administrative Agency Nonprofits

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IRS Ordered to Make Non-Profit Form 990s Available In a Useful Electronic Format

Federal agencies cannot avoid their obligation to disclose public records in modern electronic formats merely by invoking budgetary constraints, a judge has ruled in a rare decision exploring the scope of the Electronic...more

The TE/GE FY 15 Program Letter

In December of 2014 the Commissioner of the Tax Exempt & Government Entities Division of the IRS (TE/GE), Sunita Lough, issued the TE/GE Program Letter for FY 2015. ...more

Indiana Tax Court rejects property tax exemption for Homeowners’ Association that failed to show it was organized to retain and...

A Hoosier Homeowners’ Association was denied a property tax exemption because it failed to show that it was established for the purpose of retaining and preserving its land and water for their natural characteristics....more

MoFo New York Tax Insights - Volume 5, Issue 12 - December 2014

In This Issue: - ALJ Rejects New York City’s Attempt to Forcibly Combine Bank and Its Non-New York City Mortgage Subsidiary - Tribunal Amends Decision Upholding Disallowance of Nonresident Partner’s Loss from...more

Qualifying for 501(c)(3) Tax Exempt Status is Tricky

The entities in the following IRS Technical Advice Memorandum and Private Letter Rulings failed to qualify for tax exempt status because they were not operated exclusively for exempt purposes. An organization must be...more

"Nonprofit Traps and Pitfalls"

Many of us lawyers are involved with nonprofits. Some of us assist clients in incorporating and providing legal advice to nonprofits, and others of us serve on nonprofit boards. Nonprofit law is surprisingly complex. ...more

IRS Issues Regulations on Type III Supporting Organizations

Effective December 28, 2012, the IRS published final regulations on the qualification requirements for “Type III” supporting organizations (SOs), and issued temporary regulations that establish a payout requirement for...more

What the Local Government Center’s Reorganization Means to Communities (And Taxpayers)

This New Hampshire Public Radio Broadcast features Bernstein Shur Attorney Andru Volinsky. The on-going fight between the state of New Hampshire and one of the nation’s largest insurance risk pool managers is an...more

IRS and Treasury Release Annual Priority Guidance Plan

The IRS and Treasury Department have released their annual Priority Guidance Plan (the “Plan”) for the 2012-2013 fiscal year. The 35-page Plan is available here and includes thirteen projects directly related to Exempt...more

IRS Targeting 3,377 Hospitals for Community Benefit Review

At a recent conference of the American Health Lawyers Association, IRS official Garrett Gluth confirmed that his agency will review the community benefit activities of 3,377 tax-exempt hospitals to determine whether they meet...more

Tax-Exempt Hospitals to Undergo Community Benefit Review

While speaking at an American Health Lawyers Association conference on October 16, 2012, an Internal Revenue Service (IRS) official confirmed that the IRS has identified 3,377 tax-exempt hospitals whose community benefit...more

Act 55 Charitable Exemption Standards Undermined Further

The usefulness of the objective Charitable Exemption Standards set out in Act 55 of 1997, the Purely Public Charity Act, seems to have been further undermined by a recent Commonwealth Court decision. As discussed in our May...more

After Years of Judicial and Legislative Uncertainty Hospitals Receive Their Own Property Tax Exemption Under New Law

For the past eight years we have been reporting to you on the controversy surrounding the determination of property tax exemptions for Illinois not-for-profit hospitals. The issue reached the Illinois Supreme Court in April...more

IRS Issues Proposed Regulations for Charitable Hospitals Regarding Section 501(r) Financial Assistance and Other Requirements

On June 26, 2012, the Internal Revenue Service (IRS) published in the Federal Register proposed regulations and a detailed preamble regarding the Internal Revenue Code (IRC) Section 501(r) requirements for charitable hospital...more

Heightened Scrutiny on Non-profits by IRS

Certain non-profit organizations may be in jeopardy of losing their tax-exempt status under Section 501(c)4 of the tax code as the IRS takes a closer look at their activities. Well-known groups like Crossroads GPS, a...more

IRS Issues Proposed Regulations for Charitable Hospitals to Meet New Section 501(r) Requirements

The Patient Protection and Affordable Care Act of 2010, as amended ("ACA") added new section 501(r) to the Internal Revenue Code ("Code") which imposes additional requirements on hospital organizations in order to be exempt...more

IRS Releases Proposed Regulations on Requirements for Tax-Exempt Hospitals

On June 22, only days before the Supreme Court is expected to rule on the constitutionality of the Patient Protection and Affordable Care Act (“PPACA”), the Treasury Department released proposed regulations under Internal...more

New Proposed Regulations on Federal Income Tax Exemption for Hospitals

As we have previously reported, the 2010 Health Care Reform Act imposed new, specific requirements for hospitals to maintain their Section 501(c)(3) tax-exempt status. ...more

PRI Regulations: a Step in the Right Direction for L3C Opportunities

The L3C entity has been recognized in North Carolina for almost two years in an effort to stimulate social enterprise, but its use has been hamstrung because some federal tax implications have been highly speculative. Until...more

IRS Advisory Committee on Tax Exempt and Government Entities Recommends Significant Changes

Last week, the IRS Advisory Committee on Tax Exempt and Government Entities (“ACT”) held a public meeting at which the panel submitted its latest round of recommendations to senior IRS executives. At the meeting, the ACT’s...more

Public Charter Schools - Second Edition

Introduction The public charter school movement has evolved for two decades, yet the challenge of securing affordable facilities continues to confront nearly every charter school. The landscape of solutions now includes...more

Illinois 97th General Assembly - Tax Bills

Attached is a report prepared for the Illinois State Bar Association State and Local Taxation Section Council. It contains a description that summarizes each tax bill passed by both Houses of the recently concluded...more

Property Tax Exemption Bill - Illinois Hospitals

Illinois General Assembly Passed New Hospital Property Tax Exemption

SB 2194, the “Medicaid reform” bill, has passed both houses of the General Assembly on May 29, 2012. Included in a 182 page bill was the charity care legislation that will allow hospitals to apply a much broader...more

Illinois Hospital Charity Care Legislation

General Assembly Passes Charity Care Bill

SB 2194, the “Medicaid reform” bill, has passed both houses of the General Assembly on May 29, 2012. Included in a 182 page bill was the charity care legislation that will allow hospitals to apply a much broader...more

Proposed Regulations Offer New Examples of Program-Related Investments

New examples describe additional charitable purposes and investment structures for PRIs. The Internal Revenue Service (IRS) and the Treasury Department have issued long-awaited proposed Treasury Regulations providing...more

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