News & Analysis as of

Exemptions 501(c)(3)

Williams Mullen

2024 Virginia General Assembly New Alcoholic Beverage Control and Tobacco/Vape Laws

Williams Mullen on

The Virginia General Assembly concluded its 2024 legislative session in March which included changes to Alcoholic Beverage Control (ABC) law and some changes to tobacco, vaping and electronic cigarette regulation. These...more

Harris Beach PLLC

Finding More Clarity in State Blue Sky Laws: Shedding Light on Exclusions from Municipal Bond Exemptions

Harris Beach PLLC on

We conclude our series exploring the lack of uniformity – and sometimes lack of guidance – that makes it challenging to interpret state Blue Sky laws. Today’s example addresses the exclusion from the use of the municipal...more

Harris Beach PLLC

Seeking Clarity in Blue Sky Laws: Exclusions from Municipal Issuer Exemptions

Harris Beach PLLC on

We continue our series exploring the lack of uniformity – and sometimes lack of guidance – that makes it challenging to interpret state Blue Sky laws. Today’s example addresses the exclusion from the use of the municipal...more

Harris Beach PLLC

State Blue Sky Laws: Shedding Light on Exclusions from Municipal Bond Exemptions

Harris Beach PLLC on

We continue our series exploring the lack of uniformity – and sometimes lack of guidance – that makes it challenging to interpret state Blue Sky laws. Today’s example addresses the exclusion from the use of the municipal...more

Venable LLP

New FARA Advisory Opinions Put Nonprofits on Notice

Venable LLP on

A flurry of recent advisory opinions from the Department of Justice’s FARA unit raise new questions about how the Foreign Agents Registration Act (FARA) might apply to the nonprofit community. Adding to the uncertainty, these...more

Dickinson Wright

Endorse or Oppose a Political Candidate and Risk Losing Exempt Status

Dickinson Wright on

In 1954, Congress amended the tax code to prohibit 501(c)(3) organizations from engaging in political campaign activity. Under this provision, a section 501(c)(3) organization may not participate in or intervene in any...more

Dechert LLP

FINRA Proposes Amendments to Rules 5130 and 5131 Governing Purchase and Sale of Initial Equity Public Offerings and New Issue...

Dechert LLP on

The Financial Industry Regulatory Authority on July 26, 2019 filed with the Securities and Exchange Commission a proposal to amend FINRA Rules 5130 and 5131 (collectively, Rules) (Proposed Amendments).1 The Proposed...more

Morrison & Foerster LLP

The next chapter - A new bond linking financial returns to environmental or social goals could thrive. But securities law...

Shakespeare’s Juliet may not have ascribed great significance to a name but for securities lawyers and market participants alike there is significance to nomenclature. Social impact bonds, or investments that are intended to...more

Proskauer Rose LLP

Wealth Management Update - August 2014

Proskauer Rose LLP on

August Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The August § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more

BakerHostetler

The Waiting Game: What to Do (and Not Do) While an Exemption Application is Pending

BakerHostetler on

So, you have thoughtfully and thoroughly prepared the Form 1023 Application for Recognition of Exemption Under Section 501(c)(3) (“Form 1023” or “application”) on behalf of a charity, and filed it with the IRS along with a...more

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