There is no excerpt because this is a protected post.
Most Future Benefits Guidance Will Come From Chief Counsel.
There is no excerpt because this is a protected post.
Draft Version of Simplified Exemption Application Criticized.
There is no excerpt because this is a protected post.
IRS LTR: Utility’s Normalization Calculation Is Proper.
There is no excerpt because this is a protected post.
H.R. 4493 Would Modify Parsonage Rental Exclusion.
There is no excerpt because this is a protected post.
Tax-Exempt Orgs Urged Not to Include SSNs on Information Returns.
There is no excerpt because this is a protected post.
Small EOs Can Use Short Form to Seek Reinstatement of Exemption.
There is no excerpt because this is a protected post.
IRS Could Expand Types of EOs Eligible to Use Streamlined Form.
There is no excerpt because this is a protected post.
Wash Sales Asymmetrically Affect Premium and Discount for Debt.
There is no excerpt because this is a protected post.
IRS LTR: IRS Rules on Treatment of Matching Gifts to Charities.
There is no excerpt because this is a protected post.
IRS LTR: Charity’s Status Not Affected by Operating Program Abroad.
There is no excerpt because this is a protected post.
IRS Issues Average Residential Purchase Prices.
There is no excerpt because this is a protected post.
IRS Hopes to Publish Final Charitable Hospital Regs by Year-End.
There is no excerpt because this is a protected post.
EO Update: e-News for Charities & Nonprofits – April 25, 2014.
There is no excerpt because this is a protected post.
IRS Releases Draft Form 1023-EZ.
There is no excerpt because this is a protected post.
Sign Up Now for the 2014 IRS Nationwide Tax Forums and Save Money.
There is no excerpt because this is a protected post.
Streamlined Exemption Application Could Pose Compliance Problems.
There is no excerpt because this is a protected post.
EO Update: e-News for Charities & Nonprofits – April 17, 2014
There is no excerpt because this is a protected post.
Good-Faith Defense Waives Attorney-Client Privilege.
There is no excerpt because this is a protected post.
S. 2203 Would Permanently Extend Build America Bonds.
There is no excerpt because this is a protected post.
TE/GE Memo Limits Types of Cases Transferred for E/O Processing.
There is no excerpt because this is a protected post.
Government Appeals Decision on Clergy Housing Allowance Exclusion.
There is no excerpt because this is a protected post.
IRS LTR: VEBA’s Exempt Status Not Affected by Expansion of Its Membership.
There is no excerpt because this is a protected post.
Camp Tax Reform Proposal Affects Financial Services and Transactions.
There is no excerpt because this is a protected post.
State and Local Tax Burdens Are Falling — But Not Everywhere.
There is no excerpt because this is a protected post.
Examiners Given Guidance on State-Chartered Credit Unions and UBIT.
There is no excerpt because this is a protected post.
Bill Would Permanently Revive the BAB Program.
There is no excerpt because this is a protected post.
Grassley Seeks Information on Oversight of Exempt Hospitals.
There is no excerpt because this is a protected post.
Obama Signs Nonprofits Pension Bill.
There is no excerpt because this is a protected post.
IRS Declines to Limit Retroactive Effect of Revocation of Exemption.
There is no excerpt because this is a protected post.
Court Holds Document’s Privilege Was Waived in Exempt Status Suit.
There is no excerpt because this is a protected post.
Bond Issuers Encouraged to Request Refunding Guidance.
There is no excerpt because this is a protected post.
Bond Provisions in Camp Draft Warrant Attention.
There is no excerpt because this is a protected post.
IRS Releases Publication Providing Guidance for Religious Groups.
There is no excerpt because this is a protected post.
Senate Finance Committee Passes Extenders Bill.
There is no excerpt because this is a protected post.
IRS LTR: Churches Aren’t Required to Apply for Exempt Status.
There is no excerpt because this is a protected post.
IRS LTR: IRS Discusses Income Exclusion Relating to Public Utilities.
There is no excerpt because this is a protected post.
Tax-Exempt Bond Group Not Affected by TE/GE Reorganization.
There is no excerpt because this is a protected post.
H.R. 4237 Would Lift Cap on Water Facility Bonds.
There is no excerpt because this is a protected post.
IRS LTR: Healthcare Organization Is Denied Exemption.
There is no excerpt because this is a protected post.
IRS LTR: Management Contract Will Not Result in Private Business Use.
There is no excerpt because this is a protected post.
IRS LTR: Lawsuit Settlement Liabilities Were Deductible Business Expenses.
There is no excerpt because this is a protected post.
IRS Issues TE/GE Memo on Processing Some Pending Exempt Organization Applications.
There is no excerpt because this is a protected post.
IRS to Look for Governmental Entities Disaggregating to Avoid ALE Status.
There is no excerpt because this is a protected post.
EO Update: e-News for Charities & Nonprofits – March 20, 2014
There is no excerpt because this is a protected post.
Comments Requested on Bond Tax Credit Form.
There is no excerpt because this is a protected post.
IRS to Extend Deadline for Submitting Section 403(b) Preapproved Plans.
There is no excerpt because this is a protected post.
CRS Discusses Proposals for Financing Local Water Infrastructure Projects.
There is no excerpt because this is a protected post.
IRS Announces Realignment of Some Legal Resources in TE/GE.
There is no excerpt because this is a protected post.
IRS Announces Shake-Ups in Chief Counsel’s Office and TE/GE.
There is no excerpt because this is a protected post.
IRS Explains Sandwich Lease Prohibition in Rehab Tax Credit Safe Harbor.
There is no excerpt because this is a protected post.
IRS Bars Appraisers From Valuing Facade Easements for 5 Years.
There is no excerpt because this is a protected post.
Comments Sought on Environmental Remediation Trust Regs.
There is no excerpt because this is a protected post.
IRS LTR: Organization Is Instrumentality of State and May Receive Contributions.
There is no excerpt because this is a protected post.
Camp’s Proposed Deduction Floor Troubles Charities.
There is no excerpt because this is a protected post.
Camp Reform Draft Might Spell Trouble for Student Loan Exemptions.
There is no excerpt because this is a protected post.
Credit Union Group Urges Preservation of Tax Exemption.
There is no excerpt because this is a protected post.
Bond Lawyers Request Meeting With Treasury to Discuss Proposed Issue Price Definition.
There is no excerpt because this is a protected post.
IRS LTR: State Law Precludes Charitable Contribution Deductions for Easements, Tax Court Holds.
There is no excerpt because this is a protected post.
IRS Formalizes Decision to Stop Using Labor Department Forms for Parts of Exempt Org Returns.
There is no excerpt because this is a protected post.
BDA: Chairman Camp’s Tax Reform Draft – Analysis of Bond Provisions and Politics.
There is no excerpt because this is a protected post.
Airport Operators Worry Tax Overhaul Would Ground Improvement Plans.
There is no excerpt because this is a protected post.
Obama Again Proposes 28% Cap, AFF Bonds in Fiscal 2015 Budget.
There is no excerpt because this is a protected post.
Delay of Withholding Tax on Equity-Linked Instruments Pleases Practitioners.
There is no excerpt because this is a protected post.
Obama Budget Would Cap Deductions for Municipal Bond Interest.
There is no excerpt because this is a protected post.
EO Update: e-News for Charities and Nonprofits – March 4, 2014.
There is no excerpt because this is a protected post.
Proposal to Reduce Value of Charitable Deductions Resurfaces in Obama Budget.
There is no excerpt because this is a protected post.
IRS LTR: Association’s Exemption Not Affected by Transactions with For-Profit Sub.
There is no excerpt because this is a protected post.
Camp’s Plan Spells Trouble for Munis in Future Tax Reform Efforts.
There is no excerpt because this is a protected post.
Camp Would Repeal Tax-Exemption for New PABs, Advance Refunding Bonds.
There is no excerpt because this is a protected post.
Camp Draft Would End State and Local Income Tax Deduction, Bond Exclusion.
There is no excerpt because this is a protected post.
SIFMA Raises Concerns over Muni Bond Provisions in House Republican Tax Reform Proposal.
There is no excerpt because this is a protected post.
BDA CEO Mike Nicholas Interviewed on Bloomberg TV.
There is no excerpt because this is a protected post.
Energy Grant Program Participants May Not Claim Tax Credits for Payments Reduced by Sequestration.
There is no excerpt because this is a protected post.
Muni Tax Break Would Be Curbed Under House Republican’s Revamp.
There is no excerpt because this is a protected post.
ICBA Requests Change to Capital Conservation Buffer Rules for Subchapter S Banks.
There is no excerpt because this is a protected post.
JCT Releases Technical Explanation of Camp Exempt Group Reform Proposals.
There is no excerpt because this is a protected post.
Obama Administration Opposes Barring IRS From Changing Tax-Exemption Requirements.
There is no excerpt because this is a protected post.
IRS Publishes Population Figures for Housing Credit, Private Bond Purposes.
There is no excerpt because this is a protected post.
IRS Corrects TE/GE Ruling Procedures.
There is no excerpt because this is a protected post.
Why is the U.S. Olympic Committee Tax Exempt?
There is no excerpt because this is a protected post.
Credit Union Federal Tax Exemption Study.
There is no excerpt because this is a protected post.
IRS LTR: Exempt Organization’s Stream Mitigation Activities Won’t Result in UBTI.
There is no excerpt because this is a protected post.
IRS LTR: IRS Denies Community Organizing Group Exempt Status.
There is no excerpt because this is a protected post.
As Simple as It Can Be but Not Simpler: Science, Taxes, and Bonds.
There is no excerpt because this is a protected post.
IRS LTR: Parent of Healthcare System Not a Qualified Organization.
There is no excerpt because this is a protected post.
IRS LTR: Disposition of Intellectual Property Rights Won’t Result in UBIT.
There is no excerpt because this is a protected post.
The Constitutionality of the Cash Parsonage Allowance.
There is no excerpt because this is a protected post.
Issue Price Definition in Proposed Exempt Bond Regs Must Go, Witnesses Say.
There is no excerpt because this is a protected post.
Unofficial Transcript Available of IRS Hearing on Arbitrage Restrictions on Tax-Exempt Bonds.
There is no excerpt because this is a protected post.
Farm Bill Includes Payment in Lieu of Taxes Funding.
There is no excerpt because this is a protected post.
Treasury, IRS Will Issue Proposed Guidance for Tax-Exempt Social Welfare Organizations: Initial Proposed Guidance Clarifies Qualification Requirements and Seeks Public Input.
There is no excerpt because this is a protected post.
EO Update: e-News for Charities & Nonprofits – February 5, 2014.
There is no excerpt because this is a protected post.
IRS LTR: Foundation’s Website Is a Periodical.
There is no excerpt because this is a protected post.
IRS Withdraws, Reissues Proposed Regs on UBTI Determinations for Some Exempt Organizations.
There is no excerpt because this is a protected post.
IRS LTR: Organization Formed to Promote Conservation Easements Loses Exemption.
There is no excerpt because this is a protected post.
The First Amendment and the Parsonage Allowance: A Response.
There is no excerpt because this is a protected post.
Priest, Church Allowed to Intervene in Suit to Enforce Church Political Activity Restrictions.
There is no excerpt because this is a protected post.
FASB Rule on Tax Credit Investments Won’t Create Deferred Taxes.
There is no excerpt because this is a protected post.
ABA Tax Section Suggests Changes to Proposed Arbitrage Restriction Regs.
There is no excerpt because this is a protected post.
ABA Tax Section Seeks Withdrawal of Proposed Issue Price Definition for Tax-Exempt Bonds.
There is no excerpt because this is a protected post.
IRS Cancels Hearing on Proposed Regs on Arbitrage Rebate Overpayments on Tax-Exempt Bonds.
There is no excerpt because this is a protected post.
Bond Dealers Seek Substantial Changes to Proposed Issue Price Rules for Tax-Exempt Bonds.
There is no excerpt because this is a protected post.
Bond Counsel Group Suggests Changes to Proposed Bond Arbitrage Regs.
There is no excerpt because this is a protected post.
Bond Lawyers Suggest Withdrawal of Proposed Issue Price Definition.
There is no excerpt because this is a protected post.
Bond Lawyers Comment on Proposed Bond Arbitrage Regs.
There is no excerpt because this is a protected post.
State Debt Management Group Seeks Withdrawal of Proposed Issue Price Definition.
There is no excerpt because this is a protected post.
State Housing Council Raises Concerns With Proposed Issue Price Definition.
There is no excerpt because this is a protected post.
EO Update – e-News for Charities and Nonprofits – January 17, 2014.
There is no excerpt because this is a protected post.
IRS Publishes Proposed Regs on Determining Basis in Interests in Tax-Exempt Trusts.
There is no excerpt because this is a protected post.
S. 1913 Would Make Payments in Lieu of Taxes Program Permanent.
There is no excerpt because this is a protected post.
IRS Issues Guidance on Current Refunding Issues of Tax-Exempt Bonds.
There is no excerpt because this is a protected post.
IRS Publishes Final Regs on Bond Premium Carryforwards.
There is no excerpt because this is a protected post.
Bond Premium Carryforward Final Regs Provide Welcome Relief for Taxpayers.
There is no excerpt because this is a protected post.
ABA Says Camp Business Accounting Proposal Would Have Unintended Consequences.
There is no excerpt because this is a protected post.
Baucus Accounting Method Proposal Would Cause Problems, ABA Says.
There is no excerpt because this is a protected post.
Federal Tax Proposals Would Cut Jobs, Growth and Infrastructure in States.
There is no excerpt because this is a protected post.
IRS Releases Publication on General Rule for Pensions and Annuities.
There is no excerpt because this is a protected post.
Treasury Comments on Coming Guidance on Treatment of Volunteer Emergency Responders Under ACA.
There is no excerpt because this is a protected post.
IRS Issues Proposed Regs for Determining Basis in Interests in Tax-Exempt Trusts.
There is no excerpt because this is a protected post.
Year in Review: No Tax Reform . . . Yet.
There is no excerpt because this is a protected post.
Tax Credits Considered Critical to White House-Proposed ‘Promise Zones.’
There is no excerpt because this is a protected post.
IRS Updates Guidelines for Issuing Determination Letters, Rulings on Exempt Organizations.
There is no excerpt because this is a protected post.
IRS Updates Guidelines for Issuing Rulings and Determination Letters Affecting Some Foundations.
There is no excerpt because this is a protected post.
Taxpayer Advocate Calls on IRS to Stop Erroneous Revocations.
There is no excerpt because this is a protected post.
EO Update: e-news for Charities & Nonprofits January 3, 2014.
There is no excerpt because this is a protected post.
EO Update: e-News for Charities & Nonprofits January 10, 2014.
There is no excerpt because this is a protected post.
Outlook 2014: Movement on Tax Reform Possible in 2014, But Little Chance of Enactment.
There is no excerpt because this is a protected post.
Tax Break’s Escape Might Lessen Pressure to Sell: Bloomberg Muni Credit.
There is no excerpt because this is a protected post.
IRS: Proposed Revenue Procedure Addresses Requirements for Tax-Exempt Hospitals.
There is no excerpt because this is a protected post.
IRS: Tax-Exempt Hospitals May Rely on Proposed Regulations.
There is no excerpt because this is a protected post.
IRS: Reinstatement Procedures for Revocations under Section 6033(j).
There is no excerpt because this is a protected post.
Market Groups Agree: Proposed Issue Price Rules Unworkable.
There is no excerpt because this is a protected post.
BDA Submits Comment Letter: IRS Proposed Regulations Affecting Issue Price.
There is no excerpt because this is a protected post.
IRS Issues Interim Guidance on Supporting Organizations.
There is no excerpt because this is a protected post.
IRS to Delay Opening of 2014 Filing Season Until January 31.
There is no excerpt because this is a protected post.
IRS: Current Edition of the FSLG Newsletter.
There is no excerpt because this is a protected post.
IRS: Applicable Federal Rates.
There is no excerpt because this is a protected post.
Tax Court Holds That Some of Attorney’s Expenses Not Deductible.
There is no excerpt because this is a protected post.
Court Holds Nonprofit Company Did Not Have Authority to Establish Church Plan.
There is no excerpt because this is a protected post.
District Court Rebukes IRS Church Plan Rulings.
There is no excerpt because this is a protected post.
NY Authorizes Veterans’ School Tax Exemptions.
There is no excerpt because this is a protected post.
IRS Issues Interim Guidance on Supporting Organizations.
There is no excerpt because this is a protected post.
FASB Agrees to Amend Guidance for Nonprofit Expense Reporting.
There is no excerpt because this is a protected post.
IRS EO Update-e-News for Charities and Nonprofits – December 16, 2013.
There is no excerpt because this is a protected post.
IRS Provides Tax Tips on End-of-Year Giving.
There is no excerpt because this is a protected post.
Cuomo Vetoes Volunteer Firefighter Benefits Bills.
There is no excerpt because this is a protected post.
Budget Agreement Would Hurt BABs.
There is no excerpt because this is a protected post.
IRS Update: Effect of Sequestration on Certain State & Local Government Filers of Form 8038-CP.
There is no excerpt because this is a protected post.
Interest Rates Remain the Same for the First Quarter of 2014.
There is no excerpt because this is a protected post.
Law Firm Explains Proposed Rules for Social Welfare Groups.
There is no excerpt because this is a protected post.
IRS Releases Publication on Tax-Exempt Status for Organizations.
There is no excerpt because this is a protected post.
Firm Suggests Ways for Public Hospitals to Relinquish Exemption.
There is no excerpt because this is a protected post.
Fitch 2014 Outlook: Nonprofit Continuing Care Retirement Communities.
There is no excerpt because this is a protected post.
IRS Tells Arizona City Its BABs Don’t Qualify for Subsidy Payments.
There is no excerpt because this is a protected post.
State Treasurer Cites Potential Adverse Effects of Proposed Regs on Arbitrage Restrictions.
There is no excerpt because this is a protected post.
IRS Releases Federal and State Reference Guide Publication.
There is no excerpt because this is a protected post.
Insurance Industry Unhappy About New Identified Mixed Straddle Regs.
There is no excerpt because this is a protected post.
IRS: 2014 Standard Mileage Rates.
There is no excerpt because this is a protected post.
IRS Releases Publication on Charitable Contributions.
There is no excerpt because this is a protected post.
Contracts and Grants between Nonprofits and Government.
There is no excerpt because this is a protected post.
Capping Charitable Deduction Will Reduce Giving, AEI Predicts.
There is no excerpt because this is a protected post.
EOs Should Pay Attention to Tax Reform, Panel Says.
There is no excerpt because this is a protected post.
TE/GE Memo Revises Procedures for Verifying Membership Requirements of Veterans’ Organizations.
There is no excerpt because this is a protected post.
NABL Seeks Guidance on Political Subdivision Question.
There is no excerpt because this is a protected post.
IRS LTR: Installment Method Not Required for Additional Payment.
There is no excerpt because this is a protected post.
Impact of Clergy Rental Exclusion Holding Could Be Big, Practitioners Say.
There is no excerpt because this is a protected post.
Court Holds Ministers’ Housing Allowance Exemption Is Unconstitutional.
There is no excerpt because this is a protected post.
Treasury, IRS Will Issue Proposed Guidance for Tax-Exempt Social Welfare Organizations.
There is no excerpt because this is a protected post.
Proposed Regs Define Candidate-Related Political Activities for Social Welfare Groups.
There is no excerpt because this is a protected post.
Moody’s Industry Outlook: 2014 Outlook – US Not-for-Profit Hospitals.
There is no excerpt because this is a protected post.
IRS LTR: Lease Arrangement in Bond-Financed Project Doesn’t Give Rise to Security Interest.
There is no excerpt because this is a protected post.
NABL Says IRS Ruling Having Chilling Effect on Bonds.
There is no excerpt because this is a protected post.
Updated 2013-2014 Priority Guidance Plan – Tax-Exempt Bonds.
There is no excerpt because this is a protected post.
Seminars From the 2013 Forums Available at IRS Nationwide Tax Forums Online.
There is no excerpt because this is a protected post.
IRS LTR: Nonprofit’s Income Is Exempt as Exercise of Essential Government Function.
There is no excerpt because this is a protected post.
Final Exempt Hospital Regs May Result in Extensive Reporting Changes.
There is no excerpt because this is a protected post.
Camp Says His Reform Bill Will Not Change Estate and Gift Taxes.
There is no excerpt because this is a protected post.
Updated 2013-2014 Priority Guidance Plan Adds 5 Projects – Exempt Organizations.
There is no excerpt because this is a protected post.
Partnership’s Deduction for Qualified Conservation Contribution Is Disallowed.
There is no excerpt because this is a protected post.
IRS Issues Draft Form 1099-OID With New Fields.
There is no excerpt because this is a protected post.
Moody’s: Report Analyzes Impact of Elimination of Federal Deductions for State, Local Taxes.
There is no excerpt because this is a protected post.
Couple’s Overvaluation of Easement Donation Results in Gross Valuation Misstatement Penalties.
There is no excerpt because this is a protected post.
CRS Provides Overview of Payment in Lieu of Taxes Program.
There is no excerpt because this is a protected post.
EO Update: e-news for Charities and Nonprofits.
There is no excerpt because this is a protected post.
Do We Need a New Legal Definition of Charity?
There is no excerpt because this is a protected post.
Fire Chiefs Group Expresses Concern About Effect of ACA on Volunteer Fire Departments.
There is no excerpt because this is a protected post.
Municipal Bonds and Accountability to the General Electorate.
There is no excerpt because this is a protected post.
Will Historic Boardwalk Guidance Restrict Last-Minute Investor Involvement?
There is no excerpt because this is a protected post.
IRS Forcing All Applicants for Same-Day EINs to Apply Online.
There is no excerpt because this is a protected post.
Lawmakers React to Incomplete Disclosure of Charitable Asset Diversions.
There is no excerpt because this is a protected post.
Tax Reform: The Truth About Municipal Bonds.
There is no excerpt because this is a protected post.
IRS Releases Publication on Gaming Tax Issues for Indian Tribal Governments.
There is no excerpt because this is a protected post.
IRS LTR: High School Athletic Organization Loses Exemption.
There is no excerpt because this is a protected post.
IRS LTR: Proposed Bequest to Camp Would Constitute an “Unusual Grant.”
There is no excerpt because this is a protected post.
AICPA Comments on EO Information Return.
There is no excerpt because this is a protected post.
State AG Office Expresses Support for Required E-Filing of EO Information Returns.
There is no excerpt because this is a protected post.
IRS Releases Tax Statistics on Municipal Bonds.
There is no excerpt because this is a protected post.
Must Contingent Fee Lawyers Capitalize Litigation Costs?
There is no excerpt because this is a protected post.
EO Update: e-news for Charities and Nonprofits – October 25, 2013.
There is no excerpt because this is a protected post.