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Internal Revenue Service Scholarships

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Ballard Spahr LLP

American Alliance for Equal Rights Files Complaints with the IRS Seeking Investigations into Tax-Exempt Foundations Based on...

Ballard Spahr LLP on

On April 1, 2025, the American Alliance for Equal Rights (“AAER”) filed complaints with the Internal Revenue Service (“IRS”) alleging three tax-exempt private foundations—the Gates Foundation, the Lagrant Foundation and the...more

Nutter McClennen & Fish LLP

Legacy Matters (Spring 2024)

Welcome to the spring edition of Legacy Matters, Nutter’s private wealth and nonprofit newsletter focusing on estate planning and philanthropy topics. In this issue, we analyze charitable deductions and required recordkeeping...more

Foley & Lardner LLP

Grants to Individuals: An Underused Grantmaking Technique

Foley & Lardner LLP on

Many grantmakers are unaware, but private foundations can make direct grants to individuals to further the private foundation’s exempt purpose. Private foundations often focus their grantmaking programs on making grants to...more

Foley & Lardner LLP

Comparison of Private Foundation and Donor Advised Fund

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Formation - Requires formation of a new corporation or trust; must apply for IRS exempt status. Simple application and donor advised fund agreement with sponsoring organization. ...more

Mintz - Employment Viewpoints

March Inevitableness? Considering the Legal Consequences of Pay to Student-Athletes

As of this writing, it has been over 850 days since the UConn women’s basketball team has lost a game. When the Huskies last tasted defeat (in an overtime thriller to Stanford on November 17, 2014), football players at...more

Holland & Knight LLP

Religious Institutions Update: August 2016

Holland & Knight LLP on

When was the last time your organization reviewed your insurance policies? Not all policies are equal. Many religious organizations are underinsured. Most should have general liability, property, professional liability,...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Will the Star Quarterback Be Sacked by the Taxman?

On March 26, 2014, a regional director of the National Labor Relations Board (NLRB) decided scholarship football players at Northwestern University are employees because they “perform services for the benefit of the employer...more

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