Non-Profits

News & Analysis as of

What Every Prospective Nonprofit Board Member Needs to Know

You have been asked to serve on the board of a nonprofit organization. Should you accept? Prospective board members should carefully consider an invitation to join a board. Before accepting, a potential board member should...more

Texas Supreme Court grants review in seven cases (2/15)

The seven cases include issues about the following topics: - breach-of-contract issues under a gas-purchase agreement - applicability of the open-records laws to a nonprofit entity ...more

Can Public Parking Garages Be Tax Exempt In New York? The Second Department Says “Yes”

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

Hospice Provider Pays $4 Million to Settle Allegations of Fraudulent Billing

Good Shepherd Hospice, Inc., a for-profit hospice providing services in Oklahoma, Missouri, Kansas, and Texas (“Good Shepherd”), has agreed to pay $4 million to the U.S. government to settle allegations that it submitted...more

Application For Recognition As A 501(C)(29) Organization

The Internal Revenue Service (IRS) and Department of the Treasury (Treasury) published in the January 29, 2015 Federal Register final income tax regulations (Regulations) describing procedures by which a qualified nonprofit...more

The Changing Landscape of Charitable Tax Exemption in Pennsylvania

On February 17, 2015, the Pennsylvania Senate passed a bill that could have far reaching implications for all Pennsylvania nonprofit charitable organizations. The bill, S.B. 4, is a proposal to amend the Pennsylvania...more

IRS Issues Regulations on Section 501(r) Applicable to Charitable Hospitals

On December 29, 2014, the IRS issued final regulations under Section 501(r) of the Internal Revenue Code. Section 501(r) requires charitable hospitals to meet the following requirements in order to be tax-exempt...more

Substantiation Rules Are Not Meant to be Broken

The holiday season has passed and it is now tax-filing season. During this time, charitable organizations need to make sure that they are doing everything in their power to assist their donors in following the IRS donation...more

eAlert -- H-1B Visas - Time to Get Started!

February has rolled around again, so it's time to start working on H-1B petitions that must be filed on April 1 for eligibility under the H-1B cap. Many of our clients are exempt from the H-1B cap: colleges,...more

Oakland Children's Hospital Settles EEOC Disability Discrimination Suit

Commission Obtains $300,000 for Employee with Breast Cancer Fired Due to Medical Center's Strict Leave Policy - OAKLAND, Calif. - An Oakland-based non-profit regional medical center has agreed to pay $300,000 to a...more

Second Circuit to address case of first impression by Plaintiffs against U.S. charities supporting violent fringe settler groups...

In a case of first impression, on April 15, 2015, the United States Court of Appeals for the Second Circuit will hear the case of Ahmad v Foundation for International Research and Education, DBA Christian Friends of Israeli...more

Unlimited Thoughts About the "Limited Dividend" Requirement in Massachusetts - Definitive Interpretive Guidance Is Needed from the...

Ever since the Massachusetts Supreme Judicial Court's 2002 decision in Board of Appeals of Wellesley vs. Ardemore, the "limited dividend" requirement of the Comprehensive Permit Law (also known as Chapter 40B or the...more

IRS Rules on Domesticated Organization and Tax-Exempt Status

Late last year, the Internal Revenue Service (“IRS”) issued a letter ruling, PLR 201446025, providing that, in certain instances, a nonprofit corporation exempt under Section 501(c)(3) of the Internal Revenue Code of 1986, as...more

Perspectives - February 2015

In this issue: - Not-for-Profit Spotlight - Liability Exposure for Volunteers - Rules for Reimbursing Employers Up for Review—It’s a Good Time to Brush Up on the Benefits and Requirements of Your...more

Ministry Motivation Costs Hospital $59 Million

Sometimes doing the right thing for the right reason can be costly. Last week it cost nonprofit Via Christi Regional Medical Center $59 million....more

Charitable Hospitals and Community Health Needs Assessments

In the last days of 2014, the IRS released regulations that finalized the compliance requirements for charitable hospitals. These new 2014 IRS regulations relate to the Community Health Needs Assessment (CHNA or needs...more

Time to Freshen Up Your Charity Care Policies: Treasury and IRS Issue Final 501(r) Regulations

Among the many new requirements of the Patient Protection and Affordable Care Act of 2010 (“Affordable Care Act” or “ACA”) are amendments to the Internal Revenue Code (“IRC”) that formalize and impose some uniformity in the...more

Whistleblower Fired After Uncovering ‘Too Much Corruption’

A whistleblower case involving a nonprofit organization made big news recently after an employee was fired for “uncovering too much corruption” in grants given to the organization. That employee was John Parsons, a former...more

Hospital financial assistance policies: IRS gives new guidance on complying with Section 501(r)

Are you responsible for ensuring that your hospital financial assistance policies are compliant with IRS section 501(r) requirements? Then you will want to know that the IRS recently finalized its regulations to section...more

Is Your Volunteer Really an Employee? The Answer Might Surprise You [Part 2]

In our last post, we looked at the rules governing volunteers at for-profit entities. As we discussed, for-profit organizations have almost no latitude to accept volunteer services. However, nonprofit employers face a more...more

Final Rule Sets Out Detailed Requirements for Charitable Hospitals

On December 31, 2014, the Treasury Department and the Internal Revenue Service (“IRS”) published a final rule (the “Final Rule”) implementing the requirements in Internal Revenue Code Section 501(r) for tax-exempt hospitals...more

QNHII Regs Due Thursday—After Only Five Years

When the Affordable Care Act (ACA) was signed into law back in 2010, it directed the Centers for Medicare & Medicaid Services (CMS) to establish the Consumer Operated & Oriented Program (CO-OP). The point of the CO-OP is to...more

IRS Finalizes Regulations Under Section 501(r)

On December 29, 2014, the Internal Revenue Service issued final regulations under Section 501(r) of the Internal Revenue Code clarifying certain requirements applicable to charitable tax-exempt hospitals. ...more

IRS Publishes Final Regulations Regarding Section 501(r) Requirements for Charitable Hospitals

On December 31, 2014, the Internal Revenue Service (IRS) and the Department of the Treasury (Treasury Department) published final regulations (Final Regulations) that provide guidance to hospitals regarding compliance with...more

Citizens United and the Surge of Political Non-Profits

It has been five years since the U.S. Supreme Court decided Citizens United v. FEC. When the Supreme Court first decided the case, which allows individuals, corporations and special interest groups to spend unlimited...more

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