Nonprofit Notes - Issue 3 | January 2013

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In This Issue:

- Raising Funds Without Raising Problems

- IRS Issues Clarification Regarding Contributions to Single-Member LLCs

- Appellate Decisions Impact NY Nonprofit Chapter Organizations

- The Emergence of Hybrid Models With Dual Purposes: Doing Well While Doing Good

- Preliminary Results of 990 Governance Check Sheets

- Oversight Subcommittee Examines Nonprofits

- IRS Begins Voluntary Compliance Check of Central Organizations Holding Group Exemption Rulings

- Issuance of Type III Supporting Organization Regulations

- Reliable Tools to Research Exempt Organizations

-Excerpt from Issuance of Type III Supporting Organization Regulations Reliable Tools to Research:

In December 2012, the Internal Revenue Service (IRS) released final, temporary and proposed regulations affecting Type III supporting organizations and the organizations they support. The regulations became effective as of December 28, 2012, and reflect changes to the law made by the Pension Protection Act of 2006.

Please see full newsletter below for more information.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Skadden, Arps, Slate, Meagher & Flom LLP | Attorney Advertising

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