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Guidance for Cultural Institutions Navigating the Federal Policy Landscape

This client alert reports on recent developments in the Trump Administration and a shifting legal landscape that may affect the operations, funding, and tax-exempt status of cultural institutions such as museums, galleries,...more

COVID-19: Employers Have Options to Provide Relief to Employees and their Communities

As the COVID-19 pandemic spreads, the economy has struggled significantly under its new burdens. The impact both domestically and globally has been staggering, and many employers are interested in finding creative solutions...more

IRS Extends Due Dates for Exempt Organization Filings

In our prior nonprofit alert, we reported that the Internal Revenue Service (the “IRS”) had not extended most federal tax payment and filing deadlines for exempt organizations. The IRS notices issued up to that point (Notice...more

COVID-19: Relief for Nonprofit Organizations Under the Coronavirus Aid, Relief, and Economic Security (CARES) Act

The CARES Act (the Act) enacted on Friday, March 27, contains several provisions designed to provide relief for nonprofit organizations. In addition, a number of the provisions under the Act designed to help small businesses...more

The Section 4960 Excise Tax: Application to Tax-Exempt and Affiliated Taxable Entities

Federal tax law changes enacted with the Tax Cuts and Jobs Act of 2017 may require tax-exempt organizations to reevaluate their compensation practices, particularly with respect to employee severance. Section 4960 of the...more

Tax Act: New Laws Affecting Tax-Exempt Organizations

The Tax Act contains a number of provisions that significantly affect tax-exempt organizations, in some cases to degrees not seen in decades. In addition, several provisions may indirectly affect tax-exempts, for example, by...more

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