News & Analysis as of

Tax Exempt Entities 501(c)(3) 501(c)(4)

Wiley Rein LLP

The Laws About Lobbying for or Against Nominees for the New Administration

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President-Elect Trump’s potential nominees for the Cabinet and other high-level offices in his second Administration have been at the top of the news for the past several weeks. You, your company, your trade association, your...more

Faegre Drinker Biddle & Reath LLP

Five Things to Know About Election Participation as November 5 Approaches

As general Election Day approaches, businesses, corporate executives and employees may take opportunities to become involved in the administrative and political processes central to determining the outcomes of local, state...more

Freeman Law

Adverse Rulings from the IRS Exempt Organizations Division. How Can Your Organization Learn from Others’ Mistakes?

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On July 1, 2022, the IRS, Director of Exempt Organizations issued an array of final adverse determinations with respect to organizations seeking exemption under 26 U.S.C. sections 501(c)(3), 501(c)(4), and 501(c)(7). In these...more

Benesch

Lobbying by Tax Exempt Organizations - Part 2

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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

Benesch

Lobbying by Tax Exempt Organizations - Part 1

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What is a tax-exempt organization? Tax exempt organizations come in many “flavors”. The most familiar are charities that are exempt from Federal income tax under section 501(c)(3) of the Internal Revenue Code....more

Lippes Mathias LLP

New York Nonprofits: Action Required for New Reporting Requirements

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Effective January 1, 2021, New York nonprofits are required to make annual filings with the Department of State.  These annual filings must be made in addition to the annual reports made to the Attorney General Charities...more

Patterson Belknap Webb & Tyler LLP

Changes to Donor Disclosure Requirements

Under newly released rules, certain tax-exempt organizations are no longer required to disclose personally identifiable donor information on their annual Form 990 filings. This change does not affect Section 501(c)(3) or...more

Nossaman LLP

Tax Filing Gets Easier for Small Nonprofits

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The IRS has released a new, interactive Form 990-EZ (Short Form Return of Organization Exempt From Income Tax) to make the annual chore of return filing even easier for “small” tax-exempt organizations, and help them avoid...more

Robinson+Cole Data Privacy + Security Insider

501(c)(3) Public Charities Subject to New Donor Disclosure Requirements in New York

Since 1958, when the Supreme Court held that the State of Alabama’s attempt to compel the NAACP to disclose its membership lists infringed on the members’ constitutional rights to freedom of speech and assembly, charities and...more

Pillsbury Winthrop Shaw Pittman LLP

Developments in Association Law 2015–2016

The Nonprofit Organizations Practice at Pillsbury has prepared this summary of significant legal and policy developments that have occurred in approximately the past year. All of these developments have potential impacts upon...more

Davis Wright Tremaine LLP

[Event] Nonprofits in the Digital Age - October 18th, Seattle, WA

Please join us for a complimentary seminar focused on the critical legal issues facing nonprofits as they increasingly engage supporters, raise funds, and create change online and through digital technology....more

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