This article provides Corporate Transparency Act (CTA) guidance to tax-exempt organizations with subsidiaries. For a general overview of CTA compliance for nonprofit and tax-exempt organizations, please see Part 1: When to...more
The Corporate Transparency Act (CTA) took effect on January 1, 2024 and some U.S. nonprofits and tax-exempt organizations are still debating how the CTA applies to them. This article provides newly-formed and existing...more
Final Regulations Highlight the Broad Range of Available PRI Purposes, Recipients and Financial Structures -
Final program related investment (PRI) regulations released and effective on April 25, 2016 illustrate the...more