Welcome to the inaugural edition of The Real Impact. In this edition, we discuss three strategic alternatives to consider for nonprofit integration and insights on the proposed regulations on donor advised funds. Guest author...more
Q: Why did the Tax Cuts and Jobs Act of 2017 create the “Opportunity Zones” provision?
A: Qualified Opportunity Zones are low income census tracts nominated by governors and designated by the U.S. Treasury Department. The...more
The Tax Cuts and Jobs Act of 2017 (“TCJA”), enacted in December 2017, now allows investors to delay including capital gains from various investments in income by reinvesting those gains into so-called Qualified Opportunity...more