News & Analysis as of

501(c)(3) Churches

Freeman Law

Church Inquiries and Examinations by the IRS | A Look at Section 7611 and Its Exceptions

Freeman Law on

IRS Inquiries and Examinations, Generally – Sections 6201 and 7602. Generally, the IRS is authorized and required by 26 U.S.C. § 6201(a) “to make the inquiries, determinations, and assessments of all taxes” imposed by the...more

Verrill

Controlled Group Rules for Tax Exempt Organizations: A Brief Review

Verrill on

Corporate entities under common control are generally treated as a single employer for purposes of applying the core rules that govern employee benefit plans and executive compensation arrangements. For that reason, a...more

McGuireWoods LLP

Tax Cuts and Jobs Act: Amendments Affecting Tax-Exempt Organizations

McGuireWoods LLP on

Federal tax reform continues as House Ways and Means Committee Chair Kevin Brady (R-Texas) offered his second amendment to the Tax Cuts and Jobs Acts on Nov. 9, modifying recently introduced legislation discussed in...more

Jackson Walker

Does FEMA Unconstitutionally Deny Relief to Churches? President Trump Thinks So And He May Be Right

Jackson Walker on

Hurricane Harvey’s devastation has impacted thousands of people and businesses throughout Texas. Private nonprofits and religious organizations have been playing key roles in providing emergency relief to those who have been...more

Steptoe & Johnson PLLC

Could Tax Reform Threaten Higher Education?

Steptoe & Johnson PLLC on

Given declining funding from government sources and the continued pressure to minimize tuition increases, it is critical for higher education institutions to encourage private giving. The primary catalyst for private giving...more

Genova Burns LLC

What President Trump’s Executive Order Means for 501(c)(3) Political Activity

Genova Burns LLC on

Recently, President Trump signed his Executive Order “Promoting Free Speech and Religious Liberty.” It directs the Secretary of the Treasury to exercise discretion to avoid taking any adverse action against an individual,...more

Proskauer - Not for Profit/Exempt...

UPDATE: President Trump Signs “Johnson Amendment” Executive Order Limiting Treasury’s Actions Against Religious Organizations...

On May 4, 2017, President Trump signed an executive order that directs the executive branch to limit its enforcement of the “Johnson Amendment.” As previously reported, the Johnson Amendment prohibits organizations that are...more

Holland & Knight LLP

Religious Institutions: August 2014

Holland & Knight LLP on

If the Internal Revenue Service (IRS) had a moratorium on enforcing §501(c)(3) electioneering restrictions against churches and religious organizations, the IRS states that it has been lifted incident to the settlement and...more

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