News & Analysis as of

Internal Revenue Service › First Amendment › 501(c)(3)

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.  
Polsinelli

Harvard’s Tax-Exempt Status Dispute with the Trump Administration: Implications for Nonprofits

Polsinelli on

On April 16, 2025, President Donald Trump signaled a desire for Harvard University (Harvard or the University) to lose its tax-exempt status after the University refused several demands in the Trump Administration’s letter to...more

Proskauer - Not for Profit/Exempt...

New York State Codifies the Johnson Amendment

Proskauer - Not for Profit/Exempt... on

On October 23, 2019, Governor Andrew M. Cuomo, signed legislation incorporating the federal Johnson Amendment into New York law. As previously described, the Johnson Amendment denies tax-exempt status under section 501(c)(3)...more

Proskauer - Not for Profit/Exempt...

Is It the End of the Johnson Amendment as We Know It?

Proskauer - Not for Profit/Exempt... on

While speaking at the National Prayer Breakfast on February 2, 2017, President Trump reaffirmed his commitment to repeal the law that restricts organizations that are tax exempt under Section 501(c)(3) of the Internal Revenue...more

Foley & Lardner LLP

Rules Tax-Exempt Health Care Organizations Need to Know

Foley & Lardner LLP on

It’s that time again – another election year. And if your organization is exempt under Section 501(c)(3) of the Code (“Exempt Organization” or “EO”), the EO cannot participate in, or intervene in, any political campaign on...more

4 Results
 / 
View per page
Page: of 1

"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 Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide