Federal Judges Halt Expanded Exemption From ACA Contraceptive Mandate
In back-to-back decisions, two federal district court judges have blocked implementation of a Trump administration rule that would exempt more employers from the Patient Protection and Affordable Care...
View ArticleThe Most Important Document at Your Property Owners Annual Meeting
Remember when I told you “The Secret Tip that Will Transform Your Property Owners Association Annual Meeting?” Today, I’m giving you a tool that will help you put that tip into action. First, let’s...
View Article"We'll Just Kick Him Out!" Member Discipline and Expulsion in Private Clubs
Most private country clubs and social clubs are nonprofit corporations governed by North Carolina's Nonprofit Corporation Act found in Chapter 55A of the North Carolina General Statutes. Specifically,...
View ArticleHow Poverty and Trauma Can Affect Healthy Brain Development
Proskauer is proud to lead conversations that foster insight into the pressing issues facing our communities. Together with Partnership with Children (PwC), we hosted experts in various fields on...
View ArticleTreasury and IRS issue interim guidance on executive compensation excise tax...
On December 31, 2018, the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) issued Notice 2019-09 (Notice) providing comprehensive interim guidance under section...
View ArticleInterim IRS Guidance on New Executive Compensation Requirements for...
Under new Section 4960 ("Section 4960") of the Internal Revenue Code of 1986, as amended ("IRC") that was adopted as part of the Tax Cuts and Jobs Act of 2017 (Tax Act), an excise tax under IRC Section...
View ArticleHow to Get Help with Your Robert’s Rules Questions
So, you have questions about Robert’s Rules or parliamentary procedure. Well, the solution for every one of those queries is... ask a parliamentarian....By: Bradley Arant Boult Cummings LLP
View ArticleOSBA Sales & Use Tax Subcommittee Report Highlights Recent Cases
This Report highlights recent cases interpreting the scope of the resale exemption, employment services, and building maintenance and janitorial services. In particular, the recent case concluding that...
View ArticleProposed Legislation Would Expand New Jersey Disclosure Obligations for...
New Jersey Senate Bill S1500 would, if passed and signed into law, represent the greatest change to New Jersey's campaign-finance law in many years. The proposed legislation unanimously passed the...
View ArticlePennsylvania Federal Judge Blocks Religious and Moral Exceptions to the...
A Pennsylvania federal judge granted Pennsylvania and New Jersey a nationwide preliminary injunction blocking two Trump administration final rules. The two final rules create exemptions for moral and...
View ArticleNew Parking Expense Rules for Taxable Employers and Tax-Exempt Organizations
The Internal Revenue Service issued guidance last December to help employers that own or lease employer parking facilities or reimburse employees for parking expenses to navigate the recent change to...
View ArticleNon-profit Activists’ Strategic Pursuit of Alleged GDPR Violations Spurs...
• Non-profit organizations are testing companies’ GDPR compliance through targeted requests for information and other means and are filing complaints against allegedly non-compliant companies. • Main...
View Article‘Tis’ the Season’ is Over…Now What? Stay Involved With That Non-Profit!
It is wonderful to see people and organizations come together during the holiday season to encourage the gift of giving. Now it’s January and the non-profit organizations have delivered their gifts to...
View ArticleU.S. Labor Department Appears Ready to Propose New Salary Minimums for Exempt...
Most human resources professionals are generally familiar with the saga surrounding the U.S. Department of Labor’s attempts to increase the minimum salary for claiming overtime exempt status under the...
View ArticleStopping Witness Tampering by Abusers and Sex Traffickers in Pretrial Detention
Last month, Proskauer filed an amicus brief on behalf of Sanctuary for Families — a leading non-profit organization advocating for victims of domestic violence and sex trafficking —specifically to...
View ArticleA Quick Guide to Election by Acclamation
If you’ve attended any number of meetings or conventions where parliamentary procedure is used and elections are happening, you may have heard someone say, “I move that we elect by acclamation.” Or,...
View ArticleIRS Issues Interim Guidance on The Excise Tax Imposed on Executive...
On December 31, 2018, the IRS issued Notice 2019-09 regarding the interpretation of Code Section 4960. Enacted as part of the Tax Cuts and Jobs Act, Code Section 4960 imposes a 21% excise tax on an...
View ArticleNonprofits Should Be Wary of Excise Tax Complexity
As part of 2017’s Tax Cuts and Jobs Act, Congress added new Section 4960 to the Internal Revenue Code. Section 4960 imposes an excise tax — currently set at 21 percent — on “applicable tax-exempt...
View ArticleIRS Notice Provides Guidance for Exempt Organizations on Excise Tax
• The Internal Revenue Service (IRS) released IRS Notice 2019-09 (Notice) offering guidance under Section 4960 of the Internal Revenue Code as added by the Tax Cuts and Jobs Act. • Section 4960 applies...
View ArticleTE/GE Fiscal Year 2018 Accomplishments Letter
TE/GE is pleased to announce the release of the Tax Exempt and Government Entities Fiscal Year 2018 Accomplishments Letter that: ..Contains information on TE/GE’s contributions to the tax...
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