Tax Cuts and Jobs Act, New Legislation, Charitable Organizations

The Uncharitable Treatment of Tax-Exempt Charities? Maybe, Maybe Not

Rivkin Radler LLP on 8/13/2025

In the tax world, when someone refers to a “charitable” organization, it is likely they are using the term in its generally accepted legal sense to include not-for-profit corporations or charitable trusts that are organized...more

The One Big Beautiful Bill: Top Tax Takeaways for Nonprofits

Patterson Belknap Webb & Tyler LLP on 7/25/2025

President Trump’s sweeping package of domestic legislation, H.R. 1 (originally titled the One Big Beautiful Bill Act (the “OBBB”)), became law on July 4, 2025. In addition to dramatically reshaping the landscape for...more

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

Goodwin on 7/11/2025

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

How Charities are Motivating Donors Under the New Tax Law

Stinson LLP on 6/26/2018

For charities, the Tax Cuts and Jobs Act enacted in December 2017 has sparked soul searching and creative solutions as concerns grow about giving challenges. ...more

Sweeping Tax Reform Impacts Tax-Exempt Organizations

Patterson Belknap Webb & Tyler LLP on 1/18/2018

After a short period of deliberations by the House of Representatives (the “House”) and the Senate, President Trump signed the final version of H.R. 1 into Public Law No. 115-97 on December 22, 2017 (the “New Law”). The New...more

Tax Reform Advisory: Exempt Organizations

Goulston & Storrs PC on 12/28/2017

On December 22, 2017, the President signed into law H.R. 1, informally known as the “Tax Cuts and Jobs Act” (the “Act”), implementing sweeping changes to United States tax regimes for exempt organizations, businesses in which...more