REFRESH Five Tax Traps for Business Lawyers Advising Nonprofit Organizations
Business Better Podcast Episode: Bridging Campuses: Legal Insights on Education Industry Consolidation - Public Finance
Business Better Podcast Episode: Bridging Campuses: Legal Insights on Education Industry Consolidation - Real Estate and Tax
Nonprofit Basics: Unrelated Business Income Tax: Debt Financed Income - Part 3
Nonprofit Basics: Unrelated Business Income Tax: Basic Rules for Charities - Part 1
Nonprofit Quick Tip: State Filings in Massachusetts and Connecticut
EV Tech Series: The Inflation Reduction Act’s Impact on the Energy Industry With Judy Kwok and Marc Machlin - Battery + Storage Podcast
Tribal Tax Exemption Under McGirt Gains Preliminary Victory
Taking the Sting Out of Death Taxes with Dylan Metzner, Jones & Keller
ATTENTION ALL CADETS!
One Note Samba
Podcast: State Taxation of Digital Health Products
Investment Management Roundtable Discussion – Personal Estate Planning
Podcast: Credit Funds: Withholding Tax on European Investments
Podcast: Tax Reform and Its Impact on Exempt Organizations, One Year In
Podcast: Credit Funds: The Benefits, Challenges and Applications of Treaty Fund Structures When Investing in Credit
Podcast - New Unrelated Business Taxable Income Liability for Providing Certain Fringe Benefits
Episode 26: Talking Tax Reform and Executive Comp
Videocast: Sutherland SALT Scoreboard – 2nd Quarter Highlights
New Florida legislation will have a significant impact on the commercial real estate market. Florida House Bill 7031 (“HB 7031”) will become effective October 1, 2025, repealing the state sales tax on commercial rent and...more
Starting October 1, 2025, Florida will officially end the state sales tax and any local surtaxes on commercial property rent. After that date, sales tax will no longer apply to rent for office buildings, retail spaces,...more
There are three aspects of the Florida Homestead law. One is the “save our homes” exemption. The save our homes exemption limits how much the value of the homestead can be increased from year to year for purposes of assessing...more
Florida’s legislature enacted the Live Local Act (as amended, the “Act”) to encourage the construction of affordable housing across Florida, providing opportunities for residents to live within the communities in which they...more
The Florida Housing Finance Corporation (“FHFC”) recently published the 2025 Income Limits and Rent Limits. These figures reflect more than a 9% increase in most jurisdictions’ rent limits applicable to qualifying Live Local...more
The Florida Housing Finance Corporation is preparing to begin processing applications for the Missing Middle Tax Exemption for the 2025 tax year. Some of the deadlines for processing exemption applications have changed. This...more
The Florida Housing Finance Corporation has recently updated its guidance surrounding the Multifamily Middle Market Certification and its application process, as established by the Live Local Act. This initiative is...more
Buyers and sellers of real property anticipate some tax consequences from a real estate transaction, but typically these concerns are limited to federal income tax implications. The reality is that most states impose various...more
Florida Governor DeSantis just signed into law Senate Bill 328 (“SB328”), the enhancement to last year’s Live Local Act (“LLA” or “SB102”). The amendments made to the Live Local Act by SB328 are significant in both benefits...more
In 2023, the State of Florida adopted the Live Local Act (the “Act”), which seeks to incentivize the development of affordable housing by the private sector primarily by preempting local zoning laws and providing tax...more
The 2024 exemption deadline is almost upon us! As with every year here in Florida, the property tax exemption application deadline falls on March 1. So it is again time for senior living facilities around the state to...more
The Live Local Act provides a property tax exemption of up to 100% of the assessed value of a qualifying project’s units. In order to qualify, a project must contain at least 71 housing units, and must serve housing occupants...more
The Live Local Act (SB 102) (the “Act”) amends multiple provisions of the Florida Statutes with the overarching purpose of spurring additional development of affordable housing in the State. Importantly, for qualifying...more
Over the past several years, the Florida legislature has increased and expanded the tax exemptions for affordable housing projects in order to incentivize the development of additional affordable housing projects. In Senate...more
On March 24, 2023 the Florida State Legislature passed and presented to Gov. DeSantis a sweeping housing bill which aims to provide significant support for affordable and workforce housing development and preservation for...more
Sales tax . . . A (if not the most) commonly overlooked tax for nonprofit organizations. This Freeman Law Insights blog focuses on sales tax regime applicable to “admissions” collected by or for nonprofit organizations in...more
October 2022 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The October applicable federal rate ("AFR") for use with a sale to a defective grantor...more
After several decades, Florida is back in the business of licensing captive insurance companies. On Aug. 11, 2016, the Florida Office of Insurance Regulation issued a license to a nonprofit Florida corporation, pursuant to...more
Do you own residential property in Florida? Do you also own residential property in another state? Some Florida counties have been cracking down on Florida Homestead exemption fraud, and you might be surprised to find you owe...more