Third Circuit: False Claims Act Liability Premised on an Anti-Kickback...
Federal scrutiny of charities that assist patients with accessing prescription drugs has increased with rising prescription drug prices. Some prescription drug charities receive funding from medical...
View ArticleHobby Lobby Case Highlights Limitations on Charitable Deductions Claimed by...
Green vs. U.S., No. 16-6371 (10th Cir., Jan. 12, 2018) - Practitioners and donors often forget a pesky donation limitation that applies only to irrevocable trusts: the deduction for a real property...
View ArticleNonprofit Hospitals Should Ensure Compliance with Section 501(r)
The Affordable Care Act (ACA) added significant new statutory requirements in 2010 that must be met by all hospitals seeking or maintaining exemption from federal income tax as Section 501(c)(3)...
View ArticleMore New Tax Legislation
While the Bipartisan Budget Act of 2018 (the “Act’) focused on spending and the budget, it did include two provisions impacting charities. First, the Act amends the recently adopted Section 4968(b)(1),...
View ArticleTax Cuts and Jobs Act – New Compensation Tax for Non-Profit Organizations on...
The Tax Cuts and Jobs Act passed late last year and became effective as of January 1, 2018. The Act includes a new provision that subjects certain “excess compensation” paid by exempt organizations...
View ArticleCongressional Leaders Focusing Sights on Nonprofit Hospitals
On February 15, 2018, Senate Finance Committee Chairman Orrin Hatch and senior committee member Senator Charles Grassley sent a letter to David Kautter, acting commissioner of the Internal Revenue...
View ArticleBe The Next Paul Newman - Give 100% Of Your Business To Your Private...
The “Bipartisan Budget Act of 2018” added the “Newman’s Own” exception to the private foundation excess business holdings rule, allowing business owners to make a charitable contribution of 100% of a...
View ArticleInsights Into Tax Reform’s Radical New Game Plan for Tax Exempt
The new tax law brought an unpleasant surprise for many tax-exempt organizations by imposing a 21 percent excise tax on compensation in excess of $1 million and on certain ‘‘parachute payments.’’...
View ArticleCommunity Associations: Proxies at Meetings are from Mars and Written Ballots...
Most community associations, at least annually, are faced with action items requiring a vote of their membership. For example, community association membership participation is necessary on an annual...
View ArticleAdvance Refunding Bond Legislation of Interest to Non-Profit Hospitals and...
On February 13, in a matter of special note to non-profit hospitals and senior living organizations across the country, legislation was introduced in the United States House of Representatives that...
View ArticleMembers of the Berkshire Museum Ask Supreme Judicial Court to Stop Berkshire...
(Boston, MA, February 26, 2018) Sullivan & Worcester LLP clients and Berkshire Museum members James Hatt, Kristin Hatt, and Elizabeth Weinberg filed today a brief with the Supreme Judicial Court of...
View ArticleChecking-In: Chapter 9, Chapter 11 or Ineligible?
Last week, President Trump unveiled his proposal to fix our nation’s aging infrastructure. While the proposal lauded $1.5 trillion in new spending, it only included $200 billion in federal funding. To...
View ArticleNewman’s Own Law
A last minute addition to the budget appropriations bill enacted by Congress this month has created new opportunities for philanthropic planning. Section 41110 of the bill creates a limited exception...
View ArticlePresbytery’s Decision After Schism Between Congregation Members Enforced
Key Takeaway: While Massachusetts courts have jurisdiction over internal church disputes involving church property, they must defer to the decision-making process of a hierarchical religious...
View ArticleHow to Ignore Robert’s Rules and Do Your Own Thing
Does parliamentary procedure matter? Absolutely. But we all know that Robert’s Rules can really cramp your style. (Eighth wonder of the world: A parliamentarian actually admits the frustrations of...
View ArticleTrump’s Tax Reform: Effect on Nonprofits
The Administration’s frenzy to pass “tax reform” created tax breaks for some—I’m looking at you, the Trump family—increased taxes for others, and confusion for everyone, at least until the IRS is able...
View ArticleEO Update: e-News for Charities & Nonprofits
The IRS reminds people seeking tax-exempt status to use the current version of forms to avoid processing delays. The current version of Form 1023, Application for Recognition of Exemption Under Section...
View ArticleFamilies Find Free Legal Help With LIFT
The fast pace of technological change has left the poor and unrepresented behind in many parts of America. But in New York State family courts, Proskauer lawyers are part of an exciting new pilot...
View ArticleA Beginner’s Guide to Governing Documents & Rules
I talk a lot on this blog about Robert’s Rules. But let’s be clear that Robert’s Rules (or your parliamentary authority of choice) is not the end-all, be-all. Truth-be-told, there are many sets of...
View ArticleNew York DFS Issues New FAQs Regarding Cybersecurity Regulations
The New York Department of Financial Services (DFS) has issued four additional Frequently Asked Questions (FAQs) concerning its cybersecurity regulations that went into effect last year....By: Weiner...
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