On July 1, 2024, the Department of Labor’s final rule on exempt employee compensation thresholds went into effect. Each of the regulations sections 541.100 (executive employee), .200 (administrative employee), and .300...more
On April 26, 2024, the Texas Supreme Court in case number 23-0565 answered “No” to the following certified question presented by the 5th Circuit in the case of Luke Hogan, on Behalf of Himself and Other Individuals Similarly...more
All employment relationships end.
That’s a fact. Sometimes, the employer decides to offer a severance package to the employee-to-be-separated. Severance agreements generally give the employer and employee a clean and...more
Effective March 11, 2024, the Wage and Hour Division, Department of Labor will once again modify its regulatory guidance and will replace guidance that has been in place since 2021 in regard for determining employee or...more
Sales tax . . . A (if not the most) commonly overlooked tax for nonprofit organizations. In 2022, I blogged on Florida Sales Tax on Ticket Sales for the Sunshine State’s Nonprofits. This Freeman Law Insights blog focuses on...more
The Fair Labor Standards Act (“FLSA”) is a statutory regime with teeth. Employers are wise to understand the ins and outs of the FLSA and how it demands that employers properly classify employees and compensable work time,...more
It’s always wonderful when Congress includes in a statute a word that practically no one – except maybe tax attorneys – might use in their lifetime, much less in day-to-day parlance: Inure. When was the last time you used the...more
This Freeman Law Insights blog provides an overview of the excess benefit transaction rules of 26 U.S.C. § 4958 and corresponding Treasury Regulations, 26 C.F.R. § 4958-1, et. seq....more
This Freeman Law Insights blog regards considerations, challenges, and opportunities for a domestic U.S. employer looking to or engaged in the employ a U.S. citizen who resides in the country of Italy. This is not legal...more
Overview. On August 2, 2023, the National Labor Relations Board issued its decision in Stericycle, Inc. and Teamsters Local 628, a collection of cases consolidated on the issue. The not-so-brief NLRB opinion is linked in the...more
On July 14, 2023, the IRS issued Technical Guide 3-10 for Disqualifying and Non-Exempt Activities – Trade or Business Activities – IRC Section 501(c)(3). The TG 3-10 discusses the “fragmentation” of nonprofit and for-profit...more
On June 29, 2023, the U.S. Supreme Court issued its unanimous opinion in the case of Groff v. Dejoy, No. 22-174, 600 U.S. __ (2023).
Facts, Briefly. Gerald Groff, an Evangelical Christian and a Rural Carrier Associate...more
On May 18, 2023, the U.S. Supreme Court issued its 43-page majority opinion in the case of Andy Warhol Foundation for the Visual Arts, Inc. v. Goldsmith, No. 21-869, 598 U.S.
Facts. The facts of the case center around...more
5/22/2023
/ Andy Warhol Foundation for the Visual Arts Inc v Goldsmith ,
Art ,
Artists ,
Commercial Use ,
Copyright ,
Copyright Infringement ,
Copyright Litigation ,
Fair Use ,
Intellectual Property Litigation ,
Paintings Sculptures and Engravings ,
Photographs ,
SCOTUS ,
The Copyright Act ,
Transformative Use
For tax-exempt public charities, benevolent acts must be considered within the guardrails of section 501(c)(3) of the Internal Revenue Code. To enjoy tax-exemption as an organization described in Section 501(c)(3), the...more
Assume that Owner A deeds to Buyer B real property in Texas via a special warranty deed that contains the following provision:
The property shall be used exclusively for XYZ purposes. In the event said property should...more
On March 17, 2023, the IRS Exempt Organizations and Government Entities Division published two Technical Guides: (1) TG 1 Instrumentalities of the United States, Government Corporations, and Federal Credit Unions; and (2) TG...more
On March 1, 2023, the Department of Labor issued its guidance on Religious Exemption Final Rule Frequently Asked Questions. The DOL’s Guidance dovetails very tightly with the Freeman Law Insights blog published on February...more
This Insights blog addresses the aftermath of the monumental U.S. Supreme Court opinion of Bostock v. Clayton County, 140 S.Ct. 1731 (June 15, 2020) and the ongoing collision of the right to religious freedom enjoyed by...more
3/1/2023
/ Bostock v Clayton County Georgia ,
Civil Rights Act ,
Employees ,
Employer Liability Issues ,
Equal Employment Opportunity Commission (EEOC) ,
Gender Identity ,
LGBTQ ,
Religious Discrimination ,
Religious Institutions ,
SCOTUS ,
Sex Discrimination ,
Sexual Orientation ,
Sexual Orientation Discrimination ,
Title VII ,
Transgender
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
Sales tax . . . A (if not the most) commonly overlooked tax for nonprofit organizations. This Freeman Law Insights blog focuses on sales tax regime applicable to “admissions” collected by or for nonprofit organizations in...more
On January 13, 2023, the Texas Supreme Court issued its opinion in Marcus & Millichap Real Estate Investment Services of Nevada, Inc. v. Triex Texas Holdings, LLC, __ S.W.3d __, 2023 WL __ (Tex. Jan. 13, 2023) (per curiam)...more
On December 30, 2022, the Texas Supreme Court issued its opinion in Cameron International Corporation v. Martinez, __ S.W.3d __, 2022 WL __ (Tex. Dec. 30, 2022) (per curiam) (“Cameron”). The opinion addresses vicarious...more
In the Netflix series, Breaking Bad, character Jesse Pinkman exclaimed, “Yeah, Science!!” as his meth-lab mentor, Walter White, displayed how chemistry can be used to hone their joint venture. While the activity in which they...more
On December 6th, the IRS proposed regulations (and comment period for same) that would require participants and promoters of syndicated conservation easement transactions to make certain disclosures relating conservation...more
On November 4, 2022, the Tax Exempt and Government Entities division of the IRS (TE/GE) released its Fiscal Year 2023 Program Letter (2023 Program)....more