IRS Issues Proposed Regulations for Tax|Exempt Organizations ...

IRS issues proposed regulations on grouping activities in calculating ...

Notice 2018-67 allowed Exempt Organizations to treat separate investment activities as a single unrelated trade or business. The Proposed ...

Beneficial Ownership Information | FinCEN.gov

G. 6. A company that was created or registered before January 1, 2024, and was exempt from the BOI reporting requirements loses its exempt status between ...

Prop. regs. would govern silo rules for exempt organizations

The IRS issued proposed regulations on how ... issue and intend to publish separate proposed regulations providing further guidance on this issue.

New Year, New IRS Priorities for Exempt Organizations

New Year, New IRS Priorities for Exempt Organizations · Grantor/donor reliance on IRS determination letter as to “publicly supported” status of grantee – updated ...

IRS Issues Regulations on Public Inspections of Material on ...

The Internal Revenue Service has recently published its final regulations on public inspection of material relating to tax-exempt ...

Treasury/IRS Proposed Regulations on Section 4960 Excise Tax

Prior to these proposed regulations, the Internal Revenue Service (IRS) had issued a lengthy notice (Notice 2019-09, Dec. 31, 2018) that ...

IRS Regulations on Unrelated Business Taxable Income Silos

Final regulations were issued in November 2020 to solidify how tax-exempt organizations should classify separate unrelated trades or businesses, ...

Understanding Recent Changes to IRS Section 501(c)(3) Guidance

Organizational Requirements: The new guidance requires organizations to compare their organizational documents and purposes with Section 501(c)( ...

Nonprofit Law Alert: IRS Issues Interim Guidance for Unrelated ...

The new rule most significantly impacts tax-exempt organizations with multiple lines of business, at least one of which is considered “unrelated ...

IRS Issues New Proposed UBIT 'SILO' Regulations for Exempt ...

On 4/23/2020 the IRS released long-awaited proposed regulations providing guidance on how exempt organizations with more than one unrelated ...

Tax Insights, December 19, 2018 IRS Issues Proposed Regulations ...

Notice 2018-99 permits tax-exempt organizations to use any reasonable method to calculate their UBTI. It also provides a safe harbor ...

IRS Issues Final Regulations on UBTI - Saltmarsh, Cleaveland & Gund

The proposed regulations provided an exclusive list of an exempt organization's investment activities that may be treated as a separate ...

Exempt organization public disclosure and availability requirements

Tax-exempt organizations must make annual returns and exemption applications filed with the IRS available for public inspection and copying ...

IRS issues second set of proposed regulations on opportunity zones

Introduced as part of the law known as the Tax Cuts and Jobs Act, P.L. 115-97, Secs. 1400Z-1 and 1400Z-2 were designed to incentivize ...

IRS Issues Guidance for New UBTI “Siloing” Rules under ... - Quarles

A partnership interest is a qualifying partnership that meets the control test if the exempt organization (a) directly holds no more than 20 ...

Don't Let IRS Compliance Issues Drag Down Your Nonprofit

In recent years, the IRS has increased its scrutiny of tax-exempt organizations. Most not-for-profits that fail to file Form 990 for three ...

2024 Non-Profit Tax Update - Maher Duessel CPAs

An organization that was exempt from the BOI filing as a tax-exempt entity but lost its tax-exempt status would need to file. · A new ...

IRS Issues New Proposed Regulations on Deferred Compensation ...

The new rules under the Proposed Regulations will not apply unless and until adopted in final regulations issued by the IRS, but organizations ...

IRS Threatens to Curb Criticism of IRS and Bureaucratic ...

The Treasury Department and the IRS are considering whether the current section 501(c)(4) regulations should be modified in this regard and, if ...

IRS Issues Proposed Regulations Under Code Section 457 Affecting ...

IRS Issues Proposed Regulations Under Code Section 457 Affecting Deferred Compensation Plans of Tax-Exempt Organizations · A material diminution ...