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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

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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