News & Analysis as of May 4, 2025

Tax Liability

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Nonprofit Basics: Unrelated Business Income Tax: Basic Rules for Charities - Part 1
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Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 1: Candidate Campaign Intervention
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IRS Issues Proposed Regulations on the Expanded Definition of "Covered Employee" Under Code Section 162(m)

Troutman Pepper Locke on 1/30/2025

On January 16, the Internal Revenue Service (IRS) published proposed regulations ( 90 FR 4691) under Section 162(m) of the Internal Revenue Code. Section 162(m) generally limits the deductibility of compensation paid in any...more

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Internal Revenue Code (IRC) › Section 162(m) › Tax Liability

IRS Issues Proposed Regulations on the Expanded Definition of "Covered Employee" Under Code Section 162(m)

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