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Statutory Interpretation Tax Exemptions

McGlinchey Stafford

IRS Agrees That Political Speech Is Permitted in Houses of Worship

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The Internal Revenue Service has reached a settlement, subject to court approval, that would permit political speech in houses of worship. Background - Section 501(c)(3) of the Internal Revenue Code defines an organization...more

Schwabe, Williamson & Wyatt PC

U.S. Treasury Announces Tribal Consultation on General Welfare Exclusion Act

On June 30, 2025, the United States Department of the Treasury announced that it will be holding an online tribal consultation with Alaska Native Corporations on July 29, 2025, from 1:30 pm to 4:30 pm ET, to discuss the...more

Bass, Berry & Sims PLC

Churches Can Now Endorse Political Candidates Without Losing Tax-Exempt Status

On July 7, the Internal Revenue Service (IRS) overturned  an over 70-year-old interpretation of the Internal Revenue Code via a federal court filing in the U.S. District Court for the Eastern District of Texas, which now...more

Eversheds Sutherland (US) LLP

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

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

Stinson LLP

Are Airlines on the Hook for State and Local Taxes Addressing Homelessness?

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The tech explosion in West Coast cosmopolitan areas has exacerbated homelessness in the region, prompting state and local governments to enact or at least propose new taxes on large metropolitan businesses....more

Jones Day

Taxpayers' Federation of Illinois Filed Amicus Brief Challenging Review of Tax Tribunal Decisions

Jones Day on

Jones Day filed an amicus brief in the Illinois Supreme Court on behalf of the Taxpayers' Federation of Illinois regarding the standard of review for Illinois Tax Tribunal decisions. On behalf of the Taxpayers' Federation...more

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