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ArentFox Schiff

The One Big Beautiful Bill Act: Implications for Tax-Exempt Organizations and Charitable Giving

ArentFox Schiff on

The One Big Beautiful Bill Act introduces substantial changes to federal tax law, including select provisions affecting tax-exempt organizations and charitable contribution deductions for individual and corporate taxpayers....more

Ward and Smith, P.A.

One Big Beautiful Bill: How are North Carolina Tax-Exempt Organizations Affected?

Ward and Smith, P.A. on

There are a host of wide-ranging changes coming to the Internal Revenue Code ("Code") under the Act, including changes that affect tax-exempt organizations. North Carolina tax-exempt organizations should be aware of these...more

Goodwin

Tax-Exempt Organizations and the OBBBA: Legal Analysis, Compliance Risks, and Planning Strategies

Goodwin on

The Opportunity, Balance, and Better Budget Act (OBBBA), formerly known as the One Big Beautiful Bill Act, enacted on July 4, 2025, introduces the most significant changes to the tax landscape for tax-exempt organizations...more

Ropes & Gray LLP

Congress Passes Final Tax Package: Key Provisions for Tax-Exempt Organizations

Ropes & Gray LLP on

On July 3, the House of Representatives approved “The One Big Beautiful Bill Act” as approved two days earlier by the Senate. The final version of the bill contains several provisions relevant to tax-exempt organizations. The...more

Ropes & Gray LLP

Senate Tax Package Includes Major Changes to Endowment and Executive Compensation Excise Taxes

Ropes & Gray LLP on

On July 1, the Senate approved its version of “The One Big Beautiful Bill Act,” containing several provisions relevant to tax-exempt organizations. Importantly, certain proposed amendments contained in draft legislation...more

Ropes & Gray LLP

Draft Tax Legislation Released by Senate Finance Committee Brings Some Good News for Tax-Exempt Organizations

Ropes & Gray LLP on

On June 16, the Senate Finance Committee released its draft portions of “The One Big Beautiful Bill Act,” following passage by the House of its version of the bill on May 22. Like the House bill, the Senate proposal includes...more

Ropes & Gray LLP

Significant Changes for Tax-Exempt Organizations Included in House Ways and Means Committee Tax Package

Ropes & Gray LLP on

On May 12, the House Ways and Means Committee released its draft portions of “The One Big Beautiful Bill,” the expected tax package intended to extend expiring provisions of the 2017 Tax Cuts and Jobs Act (“TCJA”) and to...more

Foster Garvey PC

Decoding the Tax Cuts and Jobs Act – Part VIII: Charitable and Tax-Exempt Organizations / Estate and Gift Taxes

Foster Garvey PC on

Charitable organizations work hard to maintain exempt status. These organizations operate in a highly regulated landscape: In exchange for enjoying freedom from income taxes, they must comply with strict organizational and...more

Morgan Lewis

Tax Reform and Nonprofits: The Law Formerly Known as the Tax Cuts and Jobs Act

Morgan Lewis on

On December 22, 2017, US President Donald Trump signed H.R. 1, enacting fundamental changes to the US tax law that affect all sectors of the economy, including nonprofits. Earlier this week, the US House of...more

Morgan Lewis

Tax Reform and Nonprofits: The Devil’s in the Details

Morgan Lewis on

The Tax Cuts and Jobs Act, currently under consideration in the US House of Representatives and Senate, proposes fundamental changes to the US tax law affecting all sectors of the economy, including nonprofit organizations....more

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