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
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
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
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
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
Use the following address for private delivery or express mail for the forms shown above: Internal Revenue Service Mail Stop 31A: Team 105 7940 Kentucky Drive Florence, KY 41042...more
The Business-Charity Connection - As our readers know, this blog is dedicated to addressing the tax-related business and succession planning issues that are most often encountered by the owners of a closely held business....more
Washington’s DISCLOSE Act of 2018 will have a significant impact on nonprofit organizations involved in campaign-related activity. Effective January 1, 2019, nonprofits that are “incidental committees” will be required to...more
The New York Assembly and Senate recently passed legislation – A.B. 10336-A (Paulin) / S.B. 8699 (Gallivan) (the “Bill”) – that would raise the minimum number of members of a not-for-profit membership corporation to three...more
Since the Great Recession, nonprofits have been receiving less support from budget-constrained governmental agencies and fewer contributions from the private sector. Similarly, many state and other nonprofit universities have...more
On June 16, 2016, the IRS announced that it will be making Form 990s available in machine-readable format through Amazon Web Services. While this information has always been available to the public, it was previously only...more
Signed into law in 2013, the New York Non-Profit Revitalization Act is designed to reform the statutory requirements for governance of nonprofit organizations (both not-for-profit corporations and wholly charitable trusts),...more
Yesterday, Treasury and the Internal Revenue Service (IRS) finalized the regulations describing nine new program-related investment (PRI) examples that were first proposed on April 19, 2012. The final regulations incorporate...more
In the recent decision in Matter of Greater Jamaica Dev. Corp. v. New York City Tax Commn., 111A.D.3d 937, 975 N.Y.S.2d 749 (2d Dep’t 2013), the Appellate Division, Second Department held that five public parking garages...more
In This Issue: - What You Should Do - Background - Final Regulations - Hospital Facilities and Organizations - Failures to Satisfy the Requirements of Section 501(r) - Community...more
On December 29, 2014, the Internal Revenue Service and the Department of Treasury issued final regulations on requirements described in Section 501(r) for charitable hospitals exempt from federal income tax under Section...more
U.S. public charities are blessed, but also challenged, by a relative lack of regulation governing their grants to foreign persons and foreign entities. U.S. public charities are blessed by this lack of regulation...more
A panel of the Commonwealth Court concluded that a continuing care retirement community qualified as an institution of purely public charity and was therefore exempt from real estate tax, except for a remand regarding...more
The Pennsylvania Commonwealth Court recently upheld a decision that denied a property tax exemption to a continuing care retirement community in Dunwoody Village, Inc., 52 A. 3d 408 (Pa. Commw. Ct. 2012)....more
In what is characterized as a “Revitalization Act,” and which certainly is a modernization, the New York State legislature has passed and placed before Governor Andrew Cuomo changes to the Not-for-Profit (“NFP”) Corporation...more
In late June, the New York state legislature passed legislation designed to reform the statutory requirements for governance of nonprofit organizations – both not-for-profit corporations and wholly charitable trusts. It also...more
As part of a series of papers outlining tax reform options for the Senate Finance Committee (SFC), the SFC staff recently published a paper on tax reform options for tax-exempt organizations and charitable giving...more
Senate Finance Committee issues tax reform paper setting forth challenges, goals, and possible measures affecting tax-exempt organizations and charitable giving....more
Earlier this month, the Internal Revenue Service (IRS) released proposed regulations addressing various requirements imposed upon charitable hospitals qualifying under Section 501(c)(3) of the Internal Revenue Code (Code). In...more
At the end of January, 2013, the IRS Exempt Organizations Group (“EO”) released its annual report, highlighting EO’s 2012 accomplishments and outlining its priorities for 2013. This year’s report was significantly more...more