News & Analysis as of

501(c)(4)

2017 Arizona Legislative Amendments Affecting Commerical Real Estate and Lending

The following information accompanies a presentation Mike gave to members of the Arizona Commercial Mortgage Lenders Association (ACMLA) on September 12, 2017. HB 2213 – GPLET Leases - Arizona’s GPLET statute (enacted...more

PACs, Campaigns and Dark Money: What is the Law?

by Stinson Leonard Street on

In 2016, Missouri voters enshrined new campaign finance laws in the state constitution. The Missouri Ethics Commission issued several interpreting opinions and a federal court has enjoined parts of the law as...more

Tax Filing Gets Easier for Small Nonprofits

by Nossaman LLP on

The IRS has released a new, interactive Form 990-EZ (Short Form Return of Organization Exempt From Income Tax) to make the annual chore of return filing even easier for “small” tax-exempt organizations, and help them avoid...more

EOs and EOs: Exempt Organizations and Presidential Executive Orders

In the twelve days since his inauguration, President Donald Trump has issued a flurry of executive orders relating to, among other things, the proposed repeal of the Affordable Care Act, the construction of oil pipelines, the...more

Delayed Enforcement of New York Donor Disclosure Requirements for 501(c)(3) Organizations

A federal court development has delayed enforcement of the recently enacted New York State legislation (described in our prior blog post) requiring 501(c)(3) organizations to publicly disclose the identities of certain donors...more

501(c)(3) Public Charities Subject to New Donor Disclosure Requirements in New York

Since 1958, when the Supreme Court held that the State of Alabama’s attempt to compel the NAACP to disclose its membership lists infringed on the members’ constitutional rights to freedom of speech and assembly, charities and...more

Developments in Association Law 2015–2016

The Nonprofit Organizations Practice at Pillsbury has prepared this summary of significant legal and policy developments that have occurred in approximately the past year. All of these developments have potential impacts upon...more

New York Will Require Certain 501(c)(3) Organizations to Publicly Disclose Donors

Bill No. A. 10742/S. 8160, introduced during the final hours of the spring legislative session and signed into law by Governor Andrew Cuomo, requires 501(c)(3) organizations to publicly disclose the identities of certain...more

Blog: CPA-Zicklin Index For 2016 Shows Companies Increase Disclosure, Oversight And Restrictions Regarding Corporate Political...

by Cooley LLP on

In light of our proximity to election day — finally — it seemed like a good time to take a look at the CPA-Zicklin Index of Political Disclosure and Accountability, just released for 2016, which annually evaluates corporate...more

[Event] Nonprofits in the Digital Age - October 18th, Seattle, WA

by Davis Wright Tremaine LLP on

Please join us for a complimentary seminar focused on the critical legal issues facing nonprofits as they increasingly engage supporters, raise funds, and create change online and through digital technology....more

Notice Requirements for Social Welfare Organizations

by McNair Law Firm, P.A. on

Section 501(c)(4) of the Internal Revenue Code (“IRC”) exempts from the federal income tax certain nonprofit corporations that are operated exclusively for the promotion of social welfare (commonly referred to as “Social...more

Governor Cuomo’s "Ethics Reform Plan" Becomes Law

Governor Cuomo recently signed into law the highly anticipated "Ethics Reform Plan." The new law amended or added statutory provisions in four primary areas: (1) lobbying source of funding disclosures; (2) disclosures by tax...more

Tax-Exempt Organizations Update: Selected Developments From Washington

by McGuireWoods LLP on

Although comprehensive tax reform in 2016 is unlikely in the midst of an election year, so far in 2016, parties on all sides have proposed specific changes to the rules applicable to exempt organizations. Lawmakers in...more

Perspectives - August/September 2016

by Benesch on

We’ve all heard about India’s rape crisis, but not everyone knows that it’s the result of the larger problem of gender inequality. According to UNICEF, India is the worst place to be born a girl. The birth of a baby girl is...more

September 6, 2016 Deadline: New IRS Notice Requirement for 501(c)(4) Organizations

by Hodgson Russ LLP on

Nonprofit entities that intend to operate as 501(c)(4) organizations, such as social welfare organizations, are subject to a new notice requirement with the Internal Revenue Service (IRS) as a result of the Protecting...more

Section 501(c)(4) Organizations Subject to IRS Notice Requirement

by Foley Hoag LLP on

Nonprofit entities that intend to operate as tax-exempt organizations described in section 501(c)(4) of the Internal Revenue Code (Code) are subject to new reporting requirements with the IRS. Specifically, newly-enacted...more

New IRS Notice Requirement for 501(c)(4) Organizations ** September 6 Filing Deadline Fast Approaching **

by Snell & Wilmer on

On July 8, 2016, the Internal Revenue Service (IRS) issued Revenue Procedure 2016-41 implementing a provision of the Protecting Americans from Tax Hikes Act of 2015 (the “PATH Act”). The provision, Section 405 of the PATH...more

Taylor English victory in litigation against IRS

by Taylor English Duma LLP on

Our client, Linchpins of Liberty, is a non-profit organization that, along with roughly 37 other clients, applied for non-profit status under IRC Sections 501(c)(3) or 501(c)(4). Because of their names, the IRS failed to...more

IRS Implements New Notice Requirement for Section 501(c)(4) Organizations: Many Organizations Must File by Sept. 6, 2016

Organizations that claim federal tax-exempt status under Section 501(c)(4) must comply with new procedures for notifying the IRS of their intent to operate under Section 501(c)(4), or face potential penalties. The IRS has...more

New IRS notification process announced for 501(c)(4) nonprofits

by Dentons on

Earlier this month, the US Internal Revenue Service (IRS) released its long-awaited temporary regulatory framework implementing the new statutory notification requirements placed on 501(c)(4) nonprofit organizations by the...more

New Electronic Form 8976 to Alert IRS About Section 501(c)(4) Status; 1023-EZ Application Reduced to $275

The Protecting Americans from Tax Hikes (“PATH”) Act of 2015, enacted in December 2015, requires organizations to notify the IRS if they desire to operate under Section 501(c)(4) of the Internal Revenue Code (“Code”). (Only...more

IRS Announces 501(c)(4) Notification Process

by Clark Hill PLC on

The Internal Revenue Service ("IRS") has issued temporary regulations explaining how organizations exempt under Section 501(c)(4) of the Internal Revenue Code must provide notice to the Service within 60 days of...more

PATH Act 501(c)(4) Matters Update #2: Notification Requirement Clarified; Temporary Regulations and Notification Form Issued

As specified in Notice 2016-09 (discussed in our recent blog post on the PATH Act), the IRS has issued temporary regulations describing new notification procedures and a notification form for certain (current and prospective)...more

New IRS Notification Requirement for Certain 501(c)(4)s

by Perkins Coie on

The IRS published temporary proposed regulations on July 12, 2016 that will impact all 501(c)(4) social welfare organizations formed after July 8, 2016. The proposed regulations will also impact many existing 501(c)(4)...more

EO Update: e-News for Charities & Nonprofits

by Bryan Cave on

New requirement for organizations intending to operate under Section 501(c)(4): Submit Form 8976 - New legislation enacted at the end of 2015 added section 506 to the Internal Revenue Code. Section 506 requires an...more

48 Results
|
View per page
Page: of 2
Cybersecurity

"My best business intelligence,
in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up using*

Already signed up? Log in here

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.