Category Archives: Tax Exempt Law

Delays at the IRS. What’s Going On?

Allen Bromberger

Anyone who has applied to the IRS for tax-exempt status in the past year or two knows that there are extensive delays in processing these applications. The processing time for applications, which has historically been about 3 months, started growing … Continue reading →

Posted in Federal Oversight, IRS, Nonprofit, Tax Exempt Law | 2 Comments

Commission on Accountability & Policy for Religious Organizations Issues Report

Karen Wu

In December 2012, the Commission on Accountability & Policy for Religious Organizations presented a 91-page report to Senator Charles Grassley addressing various regulatory issues affecting the religious and broader nonprofit sector.  Entitled Enhancing Accountability for the Religious and Broader Nonprofit … Continue reading →

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New York City Bites the Hand that Feeds It

Allen Bromberger

Many New York City nonprofit organizations that use their properties for charitable and educational purposes have long enjoyed exemption from New York City property tax. Recently, a number of these organizations have received notices from the City’s Department of Finance … Continue reading →

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IRS Guidance on Efforts to Aid Victims of Hurricane Sandy

Karen Wu

On November 7, 2012, the Internal Revenue Service issued several bulletins that relate to charitable efforts to assist victims of Hurricane Sandy. Below is a summary of some of the key announcements. 1. Qualified disaster relief payments will not be … Continue reading →

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Three Denials – IRS draws the line between business and charity

Allen Bromberger

The IRS recently denied tax-exempt status to two organizations who were deemed to conduct too much “business” activity and not enough “charitable” activity. The two denials are the latest in a long line of rulings that require that a 501(c)(3) … Continue reading →

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Court of Appeals Ruling on Campaign Donor Disclosures by 501(c)(4)s

Seth Perlman

On September 17th, 2012 the US Court of Appeals for the District of Columbia handed down what will undoubtedly be viewed by many as a controversial ruling. With campaign finance on the minds of most voters in this extraordinarily contested … Continue reading →

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The Tricky Work of Reforming UBIT Rules for Nonprofits

Posted on August 20, 2012 by Carly Leinheiser

On July 25, the House Ways and Means Committee held the second in a series of hearings focusing on the nonprofit sector. Committee members heard opinions on organizational and compliance issues related to 501(c)(3) public charities, including the increasingly complex … Continue reading →

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New York Senate Bill Proposes Stringent Rules on Executive Compensation

Posted on May 11, 2012 by Carly Leinheiser

On April 13, 2012, Senator Marcellino introduced New York Senate Bill 6930 which, if passed, will amend New York not-for-profit corporation law as it pertains to the compensation of executives by nonprofit organizations. At first glance, the bill appears to … Continue reading →

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Small Orgs Get a Second Chance after IRS Revocations

Posted on April 20, 2012 by Karen Wu

According to recent IRS statistics, more than 272,000 organizations lost their tax-exempt status after failing to file their annual 990 information returns.  Many of those groups are no longer operating, thus relieving an overburdened IRS database of some of its … Continue reading →

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