New TE/GE Compliance Program Initiatives
TE/GE has updated its Compliance Program and Priorities webpage. This page provides information about initiatives under each of our compliance program’s six components that work together to promote...
View ArticleCan Our Community Association Still Hold its Annual Meeting?
For many community associations, the first quarter of the year signals the time to notice and hold annual meetings of their membership....By: Ward and Smith, P.A.
View ArticlePaycheck Protection Program after the COVID-related Tax Relief Act of 2020...
On December 27, 2020, the President signed the Consolidated Appropriations Act, 2021, which includes the COVID-related Tax Relief Act of 2020 and the Economic Aid to Hard-Hit Small Businesses,...
View ArticlePPP and the Economic Aid Act
President Donald Trump signed the Economic Aid to Hard-Hit Small Businesses, Nonprofits and Venues Act (Economic Aid Act), which was included in the Consolidated Appropriations Act, 2021, on Dec. 27,...
View ArticleSkating on Thin Ice: IRS Does Not Recognize Organization’s 501(c)(3) Status
Various 501(c)(3) organizations may pursue charitable activities or operate to pursue altruistic purposes. However, what if such activities or purposes do not fall within the Internal Revenue Code’s...
View ArticleIRS Releases Online 1024-A for 501(c)(4)s
On January 5, 2021, the IRS issued a revised Form 1024-A, which is the application that Code Section 501(c)(4) social welfare organizations use to apply to the IRS for recognition of their tax-exempt...
View ArticleHR Quick Take: Volunteer Mileage
Q: Our nonprofit organization accepts donations and volunteers drive these donated items between our multiple locations. Is this an issue and can I pay them mileage for the time?...By: Davis Brown Law...
View ArticleThe Consolidated Appropriations Act Of 2021: An Update For Tax-Exempt...
On December 27, 2020, “The Consolidated Appropriations Act of 2021” (H.R. 133) (the “CAA”) was signed into law by the President. The CAA includes various updates to, and additional funding for,...
View ArticleProtocols on land ownership by charities and trusts
Scotland boasts significant areas of beautiful greenery, much of which is owned by private trusts and charities. Last year, the Scottish Law Commission introduced two protocols in its Good Practice...
View ArticlePolitical Privacy Update: Supreme Court to Hear Two Donor Privacy Cases From...
On January 8, the U.S. Supreme Court granted certiorari in two donor privacy challenges to California’s compulsory donor disclosure for nonprofit organizations. The first is Americans for Prosperity...
View ArticleEO Update: e-News for Charities & Nonprofits
IRS webinar: File Error-Free Form 1023-EZ - The Tax Exempt and Government Entities Division invites you toregister for the free File Error-Free Form 1023-EZ webinar on Thursday, February 4, 2021; 1...
View ArticleCharities Update – The issue of income during the pandemic
As the COVID-19 pandemic has swept across the globe, the stock market has become increasingly volatile, meaning that a number of charitable trusts have seen a drop in both the value of their...
View ArticleNon-Profit Hospital Real Property Potentially Exempt from County Property Taxes
Double-check the Tax Man by Double-checking your Parcel Usage - Understandably, most hospital accounts payable departments are good at paying bills that come in the mail. However, when it comes to...
View ArticleClarifying Justice Marshall’s contract-based constitutional analysis in...
In prior postings we have considered how the plethora of hyper-technical legislative tweaks to and partial codifications of the principles-based law of trusts, such as the Uniform Trust Code and the...
View ArticleFinal Regulations on Executive Compensation Excise Tax (Section 4960) Carries...
On January 19, 2021 the Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) published in the Federal Register Final Regulations (the “Final Regulations”) interpreting the...
View Article[Audio] PODCAST: Williams Mullen's Trending Now: An IP Podcast - Cause...
Has your business thought about partnering with a charity for a sales campaign? Are you involved with a charity that has questioned how to increase awareness and donations? Join Rob Van Arnam and Amber...
View ArticleSupreme Court to Hear Challenge to Nonprofit Donor Disclosure Case
Currently, charities are only required to disclose the names of their major donors to the IRS – which must keep them under seal – on federal Schedule B. The Supreme Court is set to schedule arguments...
View ArticleTax Exempt and Government Entities Fiscal Year 2020 Accomplishments Letter
Tax Exempt and Government Entities is pleased to release our Fiscal Year 2020 Accomplishments Letter (PDF). Highlights of our accomplishments during the last fiscal year include......By: Bryan Cave...
View ArticleVencimiento para la actualización del Régimen Tributario Especial en Colombia
El pasado 2 de febrero de 2021, la Dirección de Impuestos y Aduanas Nacionales (DIAN) de Colombia emitió un comunicado recordándoles a los contribuyentes que hacen parte del Régimen Tributario Especial...
View ArticleUS Cannabis Council Sets Its Sights on Sweeping Federal Cannabis Reforms in 2021
On February 8, 2021, a wide cross-section of cannabis industry advocates and heavy hitters founded the United States Cannabis Council (“USCC”). USCC's Mission - The USCC is a 501(c)4 nonprofit...
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