Tax Law, Communications & Media Law

Internet Fundraising for Tax-Exempt Organizations

by Jamie Bowles | Proskauer - Not for Profit/Exempt... on 5/9/2013

The IRS recently released an Information Letter, written in response to a congressman’s inquiry about an unidentified charity’s unidentified practices, confirming that Section 501(c)(3) organizations may use the internet to...more

Tennessee Business Tax: Locally Imposed Tax Revamped

by Brett R. Carter, Joseph Gibbs, Patricia Head Moskal, Brian Shelton | Bradley Arant Boult Cummings LLP on 5/9/2013

The Tennessee General Assembly recently passed a significant revision to the Tennessee Business Tax, a locally imposed gross receipts tax on the sale of goods and services (SB183/HB177). This change follows legislation...more

Are "Click-Through" Internet Marketing Tax Laws Constitutional?

by Kirk Jenkins | Sedgwick LLP on 5/2/2013

Our preview of the oral arguments at the Illinois Supreme Court during the May term concludes with Performance Marketing Association, Inc. v. Hamer. PMA will be heard by the Court during the 9:00 a.m. session on Thursday, May...more

Under The Dome: Inside The Maine State House 4-26-13

by Avery T. Day, John D. Delahanty, Andrea Cianchette Maker | Pierce Atwood LLP on 4/26/2013

Major Tax Reform Proposal Starts to Take Shape - This week, the Maine media reported that Senator Woodbury is leading a bipartisan effort to draft a major tax reform proposal. This proposal will likely propose changes...more

State Regulation of Nonprofit Organizations: Everything You Need to Know about Required State Filings for Your Nonprofit...

by Kristalyn Loson | Venable LLP on 4/24/2013

In This Presentation: - Incorporation/Annual Corporate Reporting - Foreign Corporation Authorization/Reporting - State Tax - Registration and Reporting - Charitable Solicitation...more

Is The IRS Reading Emails With A Search Warrant?

by Charles (Chuck) Rubin on 4/18/2013

Last week, the ACLU created a stir when it suggested that the IRS may be reading taxpayers’ emails without obtaining a search warrant. At least at some point in time in the past, according to the IRS’ 2009 “Search Warrant...more

IRS Capitalized Legal Fees Incurred by Pharmaceutical Company

by En-Jiun Ma, Philip McCarty, Dwight Mersereau | McDermott Will & Emery on 4/15/2013

In a recently released Field Attorney Advice, the Internal Revenue Service (IRS) Office of Chief Counsel concluded that a pharmaceutical company must capitalize legal fees incurred to obtain Food and Drug Administration...more

Raising Funds for Nonprofits: Key Legal Issues, Common Pitfalls & New Intellectual Property Concerns

by Marcella Ballard, Kristalyn Loson, Jeffrey S. Tenenbaum | Venable LLP on 4/1/2013

In this presentation: *Charitable Solicitation: - Charitable Solicitation Regulatory Overview - Legal Considerations for the Charity’s Own Fundraising - Working with Professional...more

Partial Win For Golfer In Treaty Case

by Charles (Chuck) Rubin on 3/28/2013

A recent Tax Court case addressed some interesting athlete and treaty issues. The Court ended up siding with the golfer on some, but not all, of the golfer's positions....more

No Sales Tax on Apps Sold in Virginia

by Amol Jain | Berkeley Research Group, LLC on 3/26/2013

In a recent series of public letter rulings, the Virginia Department of Taxation ruled that the sale of applications on mobile devices (commonly referred to as apps) are not subject to Virginia sales and use tax. The...more

Advertising News & Analysis - March 21, 2013

by Walter R. Calvert, Jeffrey D. Knowles, Amy Ralph Mudge, Gregory J. Sater, Randal M. Shaheen | Venable LLP on 3/22/2013

In this issue: - ANA CEO Calls for Greater Industry Cooperation, Self-Regulation to Win Policy Battles - Price Match Guarantees – Easy to Offer, Hard to Limit - Some States Eye Advertisers to Generate Tax...more

Television and Movie Content Sold through Website is not Communications Services

by Javier Siervo | Berkeley Research Group, LLC on 3/15/2013

An online provider of television and movie content is not responsible for collecting 5-percent Virginia communications tax imposed on communications services. The Code of Virginia defines communications services, in pertinent...more

IRS Updates Rules And Specifications For Substitute Forms W-2 And W-3

by Rena Pirsos | XpertHR - Partnered with LexisNexis on 2/26/2013

The Internal Revenue Service (IRS) has released +Revenue Procedure 2013-18 (+2013-8 I.R.B. 503, superseding Revenue Procedure 2011-62, 2011-52 I.R.B. 1032, dated December 27, 2011 (reprinted as Publication 1141, Revised...more

Tennessee Requests Comments on Legislation to Amend the Locally-Imposed Gross Receipts Tax

by Brett R. Carter, Joseph Gibbs, Patricia Head Moskal | Bradley Arant Boult Cummings LLP on 2/25/2013

The Tennessee Department of Revenue has released a legislative proposal with the stated intent of clarifying the application of the locally-imposed business tax to out-of-state businesses while also codifying an existing...more

Attorney General Prevails In Lawsuit Against Income Tax Preparation Company

by June D. Coleman, Danielle Teeters | Kronick, Moskovitz, Tiedemann & Girard on 2/22/2013

The Attorney General brought a lawsuit against an income tax preparation business alleging violations of state and federal lending, consumer protection, unfair competition, and false advertising laws. The court of appeal...more

Commercial Co-ventures – Best Practices and Legal Developments for Nonprofits

by Kristalyn Loson, Jeffrey S. Tenenbaum | Venable LLP on 2/11/2013

In this presentation: - Recognizing Commercial Co-ventures - Common Regulatory Requirements - Contractual Issues - Disclosures - The Charity’s Role – Federal Tax Considerations - Emerging Models...more

Dynamic Year Expected in Labor and Employment Law

by Philip Berkowitz, Huan Xiong | Littler on 1/24/2013

President Obama's re-election, a newly active NLRB, and important decisions pending before the Supreme Court promise to make 2013 an interesting year in labor and employment law – domestically and internationally. Here is a...more

Skadden's 2013 Insights: Regulatory

by Skadden, Arps, Slate, Meagher & Flom LLP on 1/21/2013

Communications Law: The Relentless Pursuit of Broadband Competition - As the Obama administration enters its second term, the Federal Communications Commission (FCC or Commission) is one of many federal agencies likely...more

Top Issues for Employers in 2013: Social Media & Independent Contractors

by Micha "Mitch" Danzig | Mintz Levin - Employment, Labor & Benefits on 1/16/2013

Employment lawyers anticipate that employers’ social media policies and their use of independent contractors will be hot button issues in the New Year, much like they were in 2012... ...more

The Top 10 Things That Every Business Owner Should Do At Year-End

by Scott Legal Services, P.C. on 12/14/2012

As a business owner, all year you have likely been running around acting as manager, developer, business generator, marketer, human resource manager and administrative assistant. Given the numerous roles, it is often tough...more

MoFo New York Tax Insights - Volume 3, Issue 12 - December 2012

by Open Weaver Banks, Kara M. Kraman, Amy F. Nogid, Irwin M. Slomka | Morrison & Foerster LLP on 12/5/2012

In This Issue: Court Holds Television Programming Is Included in the Property Factor Regardless of Delivery Method; ALJ Upholds Retroactive Application of Stock Option Regulations; Petition Found Untimely Under Special...more

FTC Warns Hotels Against Providing Price Quotes That Lack Mandatory Taxes and Fees

by Michael P. Heuga, Lindsay A. Lutz, Roxane A. Polidora, Josh Romanow, Christian A. Salaman, Michael L. Sibarium | Pillsbury Winthrop Shaw Pittman LLP on 12/5/2012

On November 28, 2012, the Federal Trade Commission (“FTC”) announced that it sent letters to 22 hotel operators warning them that their online reservation sites may violate the law by misrepresenting hotel room prices. In...more

IRS Set To Ease Practitioner Rules

by Charles (Chuck) Rubin on 10/8/2012

Almost every email I send out to anyone has this at the end: CHUCK Charles (Chuck) Rubin, Esq. Gutter Chaves Josepher Rubin Forman Fleisher P.A. Board Certified in Taxation PRINCIPAL PRACTICE AREAS....more

A Digital Deal You Can’t Refuse - But What About the Tax?

by McNees Wallace & Nurick LLC on 9/25/2012

Many individuals now use services like Facebook and Twitter as their primary tool to keep in touch with friends and family, as well as to keep up on news, sports and weather. It would be fair to compare these social network...more

Online Advertising, Including Click-Thru, Does Not Establish PA Nexus

by McNees Wallace & Nurick LLC on 9/20/2012

With Pennsylvania’s September 1 deadline approaching for the commencement of sales tax collection by online vendors having in-state affiliates or PA-based website sales agents, the Department of Revenue issued a letter ruling...more

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Tax Law › Communications & Media Law