Nonprofit Quick Tip: State Filings in Florida and Louisiana
Refresh: Setting up a New Charity for Disaster Relief
Nonprofit Quick Tip: State Filings in Massachusetts and Connecticut
देश से बाहर हेज फंड स्थापित करने के मामले में केमैन आइलैंड का नाम दुनिया में पहले नंबर पर आता है। इसका टैक्स-न्यूट्रल प्लेटफॉर्म, स्थिर अर्थव्यवस्था, व्यवहार-कुशल बैंकिंग क्षेत्र, गोपनीयता और पेशेवर वित्तीय सेवा उद्योग ये तो...more
With the 2024 election cycle underway, it is important for exempt organizations to understand and comply with relevant restrictions on political campaign activities to safeguard their tax-exempt status and avoid triggering...more
Welcome to EO Radio Show - Your Nonprofit Legal Resource. This is the ninth in a series of “Quick Tip” episodes focusing on the details of state registration of nonprofit corporations. In previous episodes, Farella's Cynthia...more
This is an update to the August 18, 2023 article published on the Maine Venture Fund's website. The article on this site was orginally published on November 27, 2023 and has been updated since the CTA Reporting Regime went...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 60 of EO Radio Show. This week's episode is a refresh of episode 10, first recorded on July 3, 2022. Episode 10 provided a...more
It appears that many of the country’s colleges and universities believe they have not already contributed enough to the decline of American education and to the erosion of our society, generally. These institutions of...more
The Israeli Supreme Court handed down a precedent-setting ruling recently in the Evangelical Episcopal Church case. According to the ruling, Israeli NPOs may receive an exemption from paying real estate betterment levies to...more
Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 55 is the sixth in a series of Quick Tip episodes focusing on the details of state registration of nonprofit corporations. In...more
The 2022 Form 990 due date is fast approaching for tax-exempt organizations that are calendar year filers. Exempt organizations with a filing obligation must submit the appropriate version of Form 990 or an extension request...more
Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of April 3, 2023 – April 7, 2023. ...more
The Securities and Exchange Commission (SEC) brought an unusually high number of enforcement actions against exempt reporting advisers in 2022 — that appears to be more than the prior three years combined and a record number...more
Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of May 23, 2022 – May 27, 2022... May 25, 2022: The IRS issued a press release revising frequently...more
Each year in California, the new year brings new employment laws for businesses to follow. This is a good time for exempt organization employers to evaluate their policies and practices to ensure they keep pace with these...more
Tax Exempt and Government Entities is pleased to release our Fiscal Year 2021 Accomplishments Letter. Highlights of our accomplishments during the last fiscal year include...more
International Charity Fraud Awareness Week October 18-22, 2021 - Please join the IRS and other international organizations and regulators by participating in the annual International Charity Fraud Awareness Week (ICFAW),...more
On May 17, 2021, the U.S. Tax Court issued a Memorandum Opinion in Vincent J. Fumo v. Commissioner, T.C. Memo. 2021-61, regarding the definition of a “disqualified person” under I.R.C. section 4958(a)(1). Managers of...more
California employment law requires employers in every industry, including exempt organizations to create a workplace safe from harassment, discrimination, bullying, and sexual predation. The responsibility for this mandatory...more
For nonprofit organizations that report on a calendar-year basis, the May 17, 2021, deadline to file Form 990 and Form 990-T electronically is quickly approaching. Nonprofits should take time to review the recently released...more
Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of February 8, 2021 – February 12, 2021... On February 9, the Internal Revenue Service announced...more
With the stated goal of “counter[ing] money laundering, the financing of terrorism, and other illicit activity,” the Corporate Transparency Act (the “Act”), adopted on January 1, 2021, imposes novel beneficial ownership...more
Earlier this year, the IRS revised Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, and its instructions, to help charities apply for 501(c)(3) tax-exempt status. In...more
On Tuesday, July 14, the Internal Revenue Service (IRS) released Notice 2020-56 (the Hospital Relief Notice), which provides an additional postponement of requirements with respect to the conduct of a community health needs...more
The Department of the Treasury has adopted Final Regulation, providing guidance on information to be reported on the annual return of tax-exempt organizations with respect to their “substantial contributors." For these...more
Last month, the IRS announced that certain taxpayers generally have until July 15, 2020, to file and pay federal income taxes originally due on April 15. The IRS has extended this relief to additional returns, tax payments...more
Tax-exempt organizations should be aware that the Internal Revenue Service plans to add more focus—and more personnel—toward its examination efforts, including new strategies to address potential noncompliance....more