News & Analysis as of

Internal Revenue Service 501(c)(6)

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
ArentFox Schiff

Staying on Course: Navigating Election Year Issues for Exempt Organizations

ArentFox Schiff on

With the 2024 election cycle underway, it is important for exempt organizations to understand and comply with relevant restrictions on political campaign activities to safeguard their tax-exempt status and avoid triggering...more

Freeman Law

Is Your Trade Associations prepared for IRS audit? IRS Issues Technical Guidance for 501(c)(6) Organizations

Freeman Law on

On September 16, 2022, the IRS published its Exempt Organizations Technical Guide TG 6 IRC 501(c)(6) Business League (“TG6”). TG6 discusses tax exemption of business leagues, chambers of commerce, real estate boards, and...more

ArentFox Schiff

New IRS Technical Guide Creates a Resource for 501(c)(6) Trade Associations

ArentFox Schiff on

The Internal Revenue Service (IRS) recently published a new Technical Guide for tax-exempt 501(c)(6) trade associations, business leagues, chambers of commerce, real estate boards, and other organizations exempt from federal...more

Benesch

Lobbying by Tax Exempt Organizations - Part 2

Benesch on

Our advice is often sought about forming a charitable organization for personal reasons, corporate philanthropy or to house the charitable/educational activities of a trade association or a social welfare association. There...more

Proskauer - Not for Profit/Exempt...

IRS Issues Final Regulations on Nonprofit Donor Disclosure Requirements

On May 26, the Internal Revenue Service (“IRS”) and the U.S. Department of the Treasury issued final regulations (the “Final Regulations”) relaxing nonprofit donor disclosure requirements under section 6033 of the Internal...more

Genova Burns LLC

Supreme Court Requires Donor Disclosure by 501(c) Organizations

Genova Burns LLC on

Since the Supreme Court’s 2010 ruling in Citizens United, spending by outside groups and non-political organizations has increased in federal elections. Many of these groups are organized as 501(c)(4) social-welfare...more

Perkins Coie

IRS Eliminates Donor Disclosure for 501(c)(4)s and 501(c)(6)s

Perkins Coie on

On July 16, 2018, the U.S. Treasury Department released Revenue Procedure 2018-38, which no longer requires certain tax-exempt organizations formed under Section 501(c) of the Internal Revenue Code to report donor names and...more

Pillsbury Winthrop Shaw Pittman LLP

Developments in Association Law 2017 – 2018

A review of key legal developments at the federal and state levels for nonprofit organizations - Federal government and private antitrust enforcement continues against nonprofits. ...more

Nexsen Pruet, PLLC

Understanding Charities, Foundations, and Tax-Exempt Organizations

Nexsen Pruet, PLLC on

On "Giving Tuesday" 2015, Nexsen Pruet attorney Sue Odom shares some insight into the structure and arms of the organizations that touch our lives - and the legal issues involved. These organizations can be classified as a...more

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