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The American Taxpayer Relief Act of 2012 (the “Act”) was passed by the United States Congress on January 1, 2013 and signed into law by President Obama on January 2, 2013. The following provisions of the Act should be of...more
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
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
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
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
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
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
July 26, 2012 - Yesterday, the U.S. House of Representatives Ways and Means Oversight Subcommittee (the “Subcommittee”) held its second hearing focusing on oversight of the tax-exempt sector. While the previous hearing held...more
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
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
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
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
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
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
In this presentation:
- Explain significance of executive compensation
- Explain rules and regulations regarding executive compensation
- Explain how organizations can protect themselves
- Explain scope of...more
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
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
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
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
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
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
Earlier this year, the Internal Revenue Service’s (“IRS”) Exempt Organizations (“EO”) division unveiled its annual work plan. The plan highlights EO’s priorities for the year and is the best indicator of what the staff will...more
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
The new markets tax credit program has helped to finance thousands of worthwhile projects in so-called “low-income communities” over the last eleven years. For the first time in a decade, which communities qualify as a...more
On April 25, 2012, the Pennsylvania Supreme Court issued a potentially explosive decision to 501(c) corporations in Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment Appeals; No. 16 MAP 2011. At issue was...more
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