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Tax Exemptions › Government Agencies › Regulatory Requirements

Foster Swift Collins & Smith

Determining Private Foundation or Public Charity Status under the Support Test

Foster Swift Collins & Smith on

A hypothetical state law for-profit company, which may be a bank, credit union, insurance company, healthcare organization, or other entity (“Company”) intends to establish a charitable organization (“Foundation”) to carry...more

McDermott Will & Schulte

Maryland sales tax multiple points of use exemptions: Is the juice worth the squeeze?

McDermott Will & Schulte on

In the waning days of its 2025 session, the Maryland Legislature passed the Budget Reconciliation and Financing Act, and Governor Wes Moore signed it into law.[1] This bill expands the sales tax base to include sales of...more

Orrick, Herrington & Sutcliffe LLP

Increasing Frequency of Incorrect IRS Notices to Tax-Exempt Bond Issuers Raises Concerns

Orrick, Herrington & Sutcliffe LLP on

In recent months, issuers of tax-exempt bonds have been facing an unexpected challenge: incorrect notices from the Internal Revenue Service (IRS) claiming that their Forms 8038 are being filed without the required signature....more

Freeman Law

Texas Sales and Use Tax for Exempt Entities – Part 2

Freeman Law on

This post is the second of two focused on the Texas sales and use tax treatment of tax-exempt entities. The first, which can be found here, discussed the general categories and criteria applicable tax-exempt entities for...more

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