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In a joint motion filed on July 7 in the U.S. District Court for the Eastern District of Texas, the Internal Revenue Service (IRS) stated that religious organizations may speak about political campaigns and candidates to...more
On July 7, 2025, in National Religious Broadcasters, et al. v. Billy Long, Commissioner of the Internal Revenue Services, et al., Docket no: 6:24-cv-00311-JCB (E.D. Texas) (“NRB”), the IRS entered into a consent decree in...more
The Internal Revenue Service has reached a settlement, subject to court approval, that would permit political speech in houses of worship. Background - Section 501(c)(3) of the Internal Revenue Code defines an organization...more
On October 25, Pennsylvania Attorney General (AG) Michelle Henry announced a court order requiring the pastor and founder of Peniel Christian Fellowship International to pay $305,704 in restitution for allegedly misusing...more
Prior to this opinion, you might have assumed that funds your church charged for providing food, beverages, or lodging related to a religious activity were tax-exempt and not liable for state sales tax. We are writing to...more
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
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
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
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
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
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
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
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