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Supreme Court of the United States › Tax Exemptions

The United States Supreme Court is the highest court of the United States and is charged with interpreting federal law, including the United States Constitution. The Court's docket is largely discretionary... more +
The United States Supreme Court is the highest court of the United States and is charged with interpreting federal law, including the United States Constitution. The Court's docket is largely discretionary with only a limited number of cases granted review each term.  The Court is comprised of one chief justice and eight associate justices, who are nominated by the President and confirmed by the Senate to hold lifetime positions. less -
Steptoe & Johnson PLLC

U.S. Supreme Court Supports Religious Exemption for Catholic Charities in Wisconsin

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The U.S. Supreme Court (SCOTUS) recently determined that religious discrimination occurs when legal criteria discriminate between religions based on their “theological practices” or “inherently religious choices” as opposed...more

Fisher Phillips

Non-Profit Snapshot: 4 Things Non-Profits Need to Know About SCOTUS’s Religious Tax Exemption Ruling

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Welcome to this edition of the FP Non-Profit Snapshot, where we take a quick look at a recent significant legal development with an emphasis on how it impacts non-profit organizations. This edition focuses on a landmark...more

Carlton Fields

Top First Amendment Cases of the 2024-2025 Supreme Court Term

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The U.S. Supreme Court in its 2024–25 term continued to robustly protect religious liberty under the First Amendment but retreated from core First Amendment principles in two cases involving the internet....more

Fisher Phillips

SCOTUS Delivers a Win to Religious Organizations Seeking Certain Tax Exemptions: What Religious Schools Need to Know

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A recent Supreme Court ruling could have significant implications for religious schools and other nonprofit organizations seeking tax exemptions under state unemployment compensation systems. What standard will be applied to...more

Pillsbury Winthrop Shaw Pittman LLP

State Taxation in Indian Country Could Face Supreme Court Scrutiny

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South Point Energy Center, LLC, with the support of the Fort Mohave Indian Tribe, seeks Supreme Court confirmation that SALT exemption applies to the permanent improvements on Indian land, regardless of ownership status. The...more

Eversheds Sutherland (US) LLP

Scope of tax exemption for religious entities: The Catholic Charities case

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On June 6, 2025, in a decision authored by Justice Sonia Sotomayor, the Supreme Court unanimously overturned a ruling of the Wisconsin Supreme Court, which denied Catholic Charities Bureau an exemption from the state’s...more

Ballard Spahr LLP

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

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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

Womble Bond Dickinson

Supreme Court Decision in Connelly v. United States

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On June 6, 2024, the United States Supreme Court issued its decision in in Connelly, As Executor of the Estate of Connelly v. United States, (602 US ________). The decision involves the application of the federal estate tax...more

Fox Rothschild LLP

Georgia Residents Eligible for $3,000 Tax Exemption For Each ‘Unborn’ Child

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Beginning with the 2022 tax year, Georgia residents may claim a $3,000 tax exemption on their Georgia state income tax return for each qualifying “unborn” child. On August 1, 2022, the Georgia Department of Revenue...more

Jones Day

In Dawson v. Steager, U.S. Supreme Court Bars Discriminatory Taxation of Federal Employees

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West Virginia had exempted from taxation the state retirement benefits paid to certain state law enforcement retirees while not exempting similarly situated federal law enforcement retirees. The United States Supreme...more

McDermott Will & Schulte

SCOTUS Asked to Hear Appeal Involving Constitutionality of Retroactive Tax Legislation

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The Supreme Court of the United States has been asked to hear an appeal in a case involving the circumstances in which retroactive tax legislation will be constitutional. In Dot Foods, Inc. v. State of Washington...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 7, Issue 6

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New York City Tribunal Rejects City’s Attempt To Forcibly Combine Bank And Its Mortgage Subsidiary - The New York City Tax Appeals Tribunal, affirming a determination of the Chief Administrative Law Judge, has held that...more

Blank Rome LLP

Annual Estate Planning Newsletter: Part Four

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Action Item: This is the fourth installment of our Annual Estate Planning Newsletter, and focuses on matters of interest to married couples. We urge you to review this installment to ensure that your 2016 estate and tax...more

Franczek P.C.

Treasury and the IRS Issue Proposed Regulations Implementing Supreme Court Same-Sex Marriage Ruling

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In recent guidance, the Department of Treasury and the IRS issued proposed rules that clarify under the Internal Revenue Code (Code) that the terms “spouse” and “husband” and “wife” refer to individuals who are lawfully...more

Robinson+Cole RLUIPA Defense

RLUIPA Round-UP

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We’ve been monitoring news items involving local government, religion, and land use that may be of interest to our readers. Below is what has caught our attention. Livingston Daily reports that Genoa Charter Township...more

Holland & Knight LLP

Religious Institutions: August 2015

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The decision by the United States Supreme Court on same-sex marriage has been greeted with praise and disdain by different corners of the country. The faith-based community has been especially outspoken. This is not...more

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

Supreme Court DOMA Decision—Part I: Fringe Benefits and Other Tax Implications

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On June 26, 2013, the Supreme Court of the United States issued its highly anticipated decision in United States v. Windsor, ruling that Section 3 of the federal Defense of Marriage Act (DOMA) is unconstitutional....more

Foley Hoag LLP

Supreme Court Finds DOMA to Be Unconstitutional -- Impact on Employers Explained

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On June 26, 2013, a majority of the Supreme Court held in United States v. Windsor that Section 3 of the Defense of Marriage Act (DOMA), which defined marriage for purposes of federal law as the union of a man and a woman, is...more

Saul Ewing Arnstein & Lehr LLP

A long engagement: Married same-sex couples finally receive post-DOMA access to federal tax and estate planning benefits

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The U.S. Supreme Court’s ruling in United States v. Windsor will forever change many facets of the lives of same-sex couples....more

Saul Ewing LLP

Higher Education Highlights - Spring 2013

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In This Issue: - U.S. Supreme Court to Rule on Causation Factor in Retaliation Claims - Student Sues University Over the Right to Keep a Guinea Pig in a College Dorm for Emotional Support - Delaware...more

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