News & Analysis as of

Section 501

The Tax Cuts and Jobs Act

by Proskauer - Tax Talks on

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

EEOC Issues New Guide to Assist Federal Agencies to Provide Personal Assistance Services (PAS)

Provides Answers Agencies May Have Regarding PAS Programs - WASHINGTON - The U.S. Equal Employment Opportunity Commission (EEOC) today announced the release of a Questions and Answers Guide to assist federal agencies to...more

The Boomerang Effect and Tax Exempt Organizations

by Pessin Katz Law, P.A. on

The Protecting Americans from Tax Hikes (“PATH”) Act of 2015, contained a provision by which tax-exempt organizations (a “TO”) could challenge revocation of exempt status by virtue of the filing of a declaratory judgment in...more

EEOC Invites Public to Comment on Regulations Aimed at Clarifying what it Means to be a “Model Employer” of Individuals with...

The EEOC recently invited public input on potential revisions to the regulations implementing Section 501 of the Rehabilitation Act, which governs the federal government’s employment of individuals with disabilities....more

Tax-Exempt Hospitals: IRS Issues Proposed Revenue Procedure to Correct and Disclose Failure to Meet 501(r) Requirements

The Internal Revenue Service (“IRS”) on December 30, 2013 issued a proposed revenue procedure that outlines steps to correct and disclose failures to meet the requirements of new section 501(r) of the Internal Revenue Code...more

SEC Issues Rules Lifting Ban on General Solicitation in Unregistered Fundraising

by DLA Piper on

Ban on General Solicitation Lifted with Respect to Accredited Investors - Today, the Securities and Exchange Commission (SEC) adopted new rules to lift the ban on general solicitation of funds or general advertising...more

IRS Provides Updated Guidance And Transition Rules On Community Health Needs Assessments

by Polsinelli on

In This Issue: - What You Need to Know: ..Background ..Key Provisions of the Proposed Regulations ..Identifying the Hospital Facility ..Defining the Community Served ..Assessing Community...more

An Overview of the IRS’s Proposed Rule on Community Health Needs Assessments

by Cozen O'Connor on

On April 5, 2013, the Internal Revenue Service (IRS) officially issued proposed regulations addressing the requirement under Section 501(r)(3) of the Internal Revenue Code (Code) that tax-exempt hospitals conduct community...more

IRS Issues Proposed Regulations Regarding Community Health Needs Assessments and Sanctions for Violations of the Section 501(r)...

by King & Spalding on

On April 5, 2013, the IRS published a proposed rule in the Federal Register (the Proposed Rule) interpreting Internal Revenue Code section 501(r)’s community health needs assessment (CHNA) requirements applicable to...more

IRS Releases Draft Revised Form 5300 and Instructions

by McDermott Will & Emery on

The Internal Revenue Service (IRS) recently released a draft revised Form 5300 and its instructions. Form 5300, the Application for Determination for Employee Benefit Plan, is generally used to request an IRS determination...more

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