Tax Cuts and Jobs Act, Nonprofits, 501(c)(3)

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

Form 1023 Revisions and Required Electronic Submission

BCLP on 2/5/2020

The IRS is revising Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, and its instructions, to help charities apply for 501(c)(3) tax-exempt status. Effective January...more

After the Dust Settles: Recapping Certain Tax Reform Provisions Affecting Exempt Organizations

Bracewell LLP on 6/1/2018

As is well known, on December 22, 2017, President Trump signed the Tax Cuts and Jobs Act (the “Final Bill”) into law. During the course of this massive legislative effort, various provisions affecting tax-exempt organizations...more

Trump’s Tax Reform: Effect on Nonprofits

Bowditch & Dewey on 3/6/2018

The Administration’s frenzy to pass “tax reform” created tax breaks for some—I’m looking at you, the Trump family—increased taxes for others, and confusion for everyone, at least until the IRS is able to promulgate official...more

Tax Reform Could Cost Tax Exempt Entities

Poyner Spruill LLP on 1/10/2018

Under the recently enacted tax reform act (Tax Cuts and Jobs Act), tax-exempt organizations may be required to pay a 21 percent excise tax on certain compensation and certain separation pay. The new excise tax applies...more

New Tax Law Brings Penalties for Top Paid Non-Profit Executives

Mintz - Employment Viewpoints on 1/2/2018

The “intermediate sanctions” rules under Section 4958 of the Internal Revenue Code have long governed the payment of compensation to executives of public charities. While these rules are highly prescriptive, if followed, they...more