Jewish Divorce Talk: Episode 3 - Intimacy Talk
Jewish Divorce Talk: Episode 2 - Sexual Abuse Prevention Talk
Jewish Divorce Talk: Episode 1 - Get Refusal Talk
Religious Use Law in South Florida
IRS Inquiries and Examinations, Generally – Sections 6201 and 7602. Generally, the IRS is authorized and required by 26 U.S.C. § 6201(a) “to make the inquiries, determinations, and assessments of all taxes” imposed by the...more
Churches and religious organizations can both qualify as tax-exempt organizations described in Code Section 501(c)(3). In the case of churches, qualification can be achieved more simply than for a non-church. The allure of...more
Through nearly 20 years of law practice–15 of which have been focused on the representation of tax-exempt organizations–this writer has been involved in numerous seemingly simple–and some cutting edge–applications for...more
Commercial banks and other financial institutions (“lender” or “lenders”) have historically provided financing to both governmental entities and nonprofits on a tax-exempt basis through loans and direct purchases of municipal...more
The recently enacted multi-trillion dollar Cares Act has expanded Small Business Administration (SBA) business loans by creating a Paycheck Protection Loan Program (PPP), which offers forgivable loans to businesses impacted...more
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
Today, the Republicans in the U.S. House of Representatives released their long-anticipated tax reform bill, entitled the “Tax Cuts and Jobs Act”. While there have been multiple statements from the Republican majority in the...more
Hurricane Harvey’s devastation has impacted thousands of people and businesses throughout Texas. Private nonprofits and religious organizations have been playing key roles in providing emergency relief to those who have been...more
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
The Thai Meditation Association of Alabama and several individual plaintiffs (the “Center”) have filed suit against the City of Mobile, Alabama, its Planning Commission, and City Council (“Mobile”) after the Center was...more
If the Internal Revenue Service (IRS) had a moratorium on enforcing §501(c)(3) electioneering restrictions against churches and religious organizations, the IRS states that it has been lifted incident to the settlement and...more