California Issues Guidance on Nonprofit Property Owners Hosting Solar
The California Board of Equalization in December 2013 issued guidance to advise nonprofit real-estate owners of the property tax consequences of hosting on their tax exempt properties solar generating...
View ArticleIRS Issues New Guidance for Exempt Hospitals: Proposed Procedures for...
The IRS has issued new guidance to assist Section 501(c)(3) nonprofit hospital organizations in complying with the requirements of Section 501(r), enacted by the Affordable Care Act....By: Davis Wright...
View ArticleIRS Issues Proposed Regulations Regarding Section 501(c)(4) Organizations
In This Issue: - Proposed Regulations - Comments Solicited - What You Should Do Now - For More Information - Excerpt from Proposed Regulations: The proposed regulations are designed to reduce the need...
View ArticleProposal Seeks To Make California The Artificer And Enforcer Of Caps On...
Earlier this month, Secretary of State Debra Bowen announced that the proponents of an initiative measure could begin collecting petition signatures for their measure. If this measure makes it on to...
View ArticleCamp Seeks to Block IRS Regulations Limiting Political Activities of...
On January 14, House Ways and Means Committee Chairman Rep. Dave Camp (R-Mich.) introduced legislation that would prohibit, for a period of one year, Internal Revenue Service guidance related to social...
View ArticleNonprofit Revitalization Act of 2013
New York's Nonprofit Revitalization Act of 2013, signed into law by Governor Cuomo in December 2013, will become effective on July 1, 2014. The Act makes several major changes and additions to New...
View ArticleHealth Reform + Related Health Policy News - January 2014, Issue 1
In This Issue: - Top News ..Congress Approves Budget Deal with Short-Term ‘Doc Fix' ..CMS “Two-Midnight” Rule delayed until March 31, 2014 ..Individuals with Canceled Insurance Policies May Apply for...
View ArticleTwo Recent FTC Cases Demonstrate the Antitrust Risk of Association Codes of...
The Federal Trade Commission (FTC) recently entered into consent orders with the Music Teachers National Association (MTNA) and the California Association of Legal Support Professionals (CALSPro). The...
View ArticleIRS Provides Procedures For Retroactive Reinstatement Of Section 501(C)(3)...
Code Section 6033(j) provides for the automatic revocation of Section 501(c)(3) status for organizations that fail to file the requisite annual returns or notices for three years. Despite IRS warnings...
View ArticleThe New York Non-Profit Revitalization Act of 2013
Governor Cuomo signed New York's Non-Profit Revitalization Act of 2013 into law in December. Most of its provisions take effect July 1, 2014. The new law, which was designed to stimulate New York's...
View ArticleNonprofit Revitalization Act Of 2013 -- Best Governance Practices Made Mandatory
On December 18, 2013 Governor Cuomo signed into law the Nonprofit Revitalization Act of 2013 (the “Revitalization Act”), Assembly Bill Number 8072; Chapter 549 of the Laws of 2013. Intended “to reduce...
View ArticleIRS Introduces New Procedures for Reinstatement of Tax-Exempt Status
Tax-exempt organizations that have had their tax-exempt status automatically revoked because of failure to file required annual returns for three consecutive years can follow new procedures for seeking...
View ArticleMembers of Nonprofit Corporations Can Bring Derivative Actions – But They May...
A recent decision by the North Carolina Court of Appeals serves as a reminder to North Carolina nonprofit corporations that their members can bring derivative actions on behalf of the nonprofit. But,...
View ArticlePerspectives - January 2014
In This Issue: - Considerations in the Cloud: Managing the Risks - United States V. Sperry: A Revived Threat to Owners, Directors, Managers and Directors of Distressed Organizations - Board Membership...
View ArticleStanding to Seek Enforcement of Charitable Trusts
“It is the duty of the king, as parens patriae, to protect property devoted to charitable use; and that duty is executed by the officer who represents the crown for all forensic purposes.” Jackson v....
View ArticleIRS Publishes Two Notices with Additional Guidance for Tax-Exempt Hospitals...
On December 30, 2013, the Internal Revenue Service (“IRS”) released two notices related to Section 501(r) of the Internal Revenue Code of 1986, as amended (the “Code”) which should be of interest to...
View ArticleFederal Grant & Contract News for Nonprofits - January 2014
As 2013 came to a close, the Office of Management and Budget (OMB) issued the long-awaited final rule to the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal...
View ArticleBring-Your-Own-Device Programs: Steps to Minimize Nonprofits' Legal Risks
Nonprofit organizations are increasingly allowing their employees to use their own mobile devices to access, view, download, and transmit work-related materials. While these bring-your-own-device...
View ArticleConsumer Alert For Corporate And Non-Profit Entities Regarding Corporate...
We are once again entering the season when most for-profit and non-profit corporations file their annual reports with the Secretary of State or other applicable agency in the states where they are...
View ArticleFocus Newsletter - Winter 2014
In this issue: - On Being “Mid-Sized” and the Future of Law Practice - 2014 Message from the Managing Partner - Amazing Clients: Broadview Ventures, Inc. - "Pumping Up Promising Treatments for Heart...
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