News & Analysis as of

Charitable Organizations Exempt Organizations Nonprofits

Farella Braun + Martel LLP

REFRESH Nonprofit Basics: Charitable Support for Individuals Affected by a Disaster

Welcome to EO Radio Show – Your Nonprofit Legal Resource. In the aftermath of the truly horrific 100-year flood event in Texas, as the floodwaters ebb and the long haul of recovery begins, the local and national community is...more

Farella Braun + Martel LLP

REFRESH Steps for Launching a New Charitable Corporation

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this episode is a "refresh" of episode 37, first released in April 2023. This year, 2025, we've seen the usual strong interest in starting new...more

Rivkin Radler LLP

NYC Transfer Tax, Charities, and Single Purpose LLCs – Are Lenders Beneficiaries?

Rivkin Radler LLP on

According to the New York City Comptroller, the City collected approximately $1.13 billion in Real Property Transfer Tax (“RPTT”) in the FY 2024. The Comptroller’s Office has forecast that $1.21 billion of RPTT will be...more

Farella Braun + Martel LLP

Nonprofit Basics: Unrelated Business Income Tax: Debt Financed Income - Part 3

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and episode 109 is the third in a series of technical episodes describing the basic principles of the tax on unrelated business income generated...more

Farella Braun + Martel LLP

Nonprofit Quick Tip: State Filings in Michigan and Ohio

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is our 16th in the series of "Nonprofit Quick Tip" episodes, focusing on state registration of nonprofit corporations. With the help of...more

Farella Braun + Martel LLP

Ask a Certified Fraud Examiner Q&A - Part 4

Welcome to EO Radio Show—Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the fourth in a series of episodes in which we discuss fraud at nonprofit organizations with the expert insight of Sly Atayee, a...more

Farella Braun + Martel LLP

Nonprofit Quick Tip: State Filings in Florida and Louisiana

Welcome to EO Radio Show - Your Nonprofit Legal Resource. This is the ninth in a series of “Quick Tip” episodes focusing on the details of state registration of nonprofit corporations. In previous episodes, Farella's Cynthia...more

Farella Braun + Martel LLP

Refresh: Setting up a New Charity for Disaster Relief

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 60 of EO Radio Show. This week's episode is a refresh of episode 10, first recorded on July 3, 2022. Episode 10 provided a...more

Bricker Graydon LLP

Exempt Organizations: Deadline for Calendar Year 2022 Form 990

Bricker Graydon LLP on

The 2022 Form 990 due date is fast approaching for tax-exempt organizations that are calendar year filers. Exempt organizations with a filing obligation must submit the appropriate version of Form 990 or an extension request...more

BCLP

EO Update: e-News for Charities & Nonprofits - October 2021 #2

BCLP on

International Charity Fraud Awareness Week October 18-22, 2021 - Please join the IRS and other international organizations and regulators by participating in the annual International Charity Fraud Awareness Week (ICFAW),...more

Patterson Belknap Webb & Tyler LLP

The More (Members) the Merrier? Or, So Long, Sole Members

The New York Assembly and Senate recently passed legislation – A.B. 10336-A (Paulin) / S.B. 8699 (Gallivan) (the “Bill”) – that would raise the minimum number of members of a not-for-profit membership corporation to three...more

Blank Rome LLP

Practical Issues Facing Nonprofits Structuring New Market Tax Credit Deals

Blank Rome LLP on

Since the Great Recession, nonprofits have been receiving less support from budget-constrained governmental agencies and fewer contributions from the private sector. Similarly, many state and other nonprofit universities have...more

Robinson+Cole Data Privacy + Security Insider

IRS makes exempt organizations’ Form 990 data available in machine-readable format

On June 16, 2016, the IRS announced that it will be making Form 990s available in machine-readable format through Amazon Web Services. While this information has always been available to the public, it was previously only...more

Patterson Belknap Webb & Tyler LLP

New York Non-Profit Revitalization Act Reforms Governance Rules for Nonprofits

Signed into law in 2013, the New York Non-Profit Revitalization Act is designed to reform the statutory requirements for governance of nonprofit organizations (both not-for-profit corporations and wholly charitable trusts),...more

Bond Schoeneck & King PLLC

Can Public Parking Garages Be Tax Exempt In New York? The Second Department Says “Yes”

In the recent decision in Matter of Greater Jamaica Dev. Corp. v. New York City Tax Commn., 111A.D.3d 937, 975 N.Y.S.2d 749 (2d Dep’t 2013), the Appellate Division, Second Department held that five public parking garages...more

Polsinelli

IRS Issues Long-Awaited Final Regulations for Charitable Hospitals

Polsinelli on

In This Issue: - What You Should Do - Background - Final Regulations - Hospital Facilities and Organizations - Failures to Satisfy the Requirements of Section 501(r) - Community...more

BakerHostetler

International Grant-Making: Best Practices for U.S. Public Charities

BakerHostetler on

U.S. public charities are blessed, but also challenged, by a relative lack of regulation governing their grants to foreign persons and foreign entities. U.S. public charities are blessed by this lack of regulation...more

Proskauer - Not for Profit/Exempt...

New York Legislature Passes Nonprofit Revitalization Act of 2013 — Governor Action Pending

In what is characterized as a “Revitalization Act,” and which certainly is a modernization, the New York State legislature has passed and placed before Governor Andrew Cuomo changes to the Not-for-Profit (“NFP”) Corporation...more

Patterson Belknap Webb & Tyler LLP

Non-Profit Revitalization Act of 2013: New York Law Would Reform Governance Rules for Nonprofits

In late June, the New York state legislature passed legislation designed to reform the statutory requirements for governance of nonprofit organizations – both not-for-profit corporations and wholly charitable trusts. It also...more

Morgan Lewis

Tax Reform Options for Tax-Exempt Organizations

Morgan Lewis on

Senate Finance Committee issues tax reform paper setting forth challenges, goals, and possible measures affecting tax-exempt organizations and charitable giving....more

20 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide