By NEO Law Group
On March 24, 2023, Loyola Law School hosted Festschrift, Live Symposium, and Celebration to Honor Ellen Aprill. A Festschrift (and I had to look this up) is a volume of writings by different authors presented as a tribute or memorial especially to a scholar. Professor Aprill is a highly esteemed and beloved scholar in the […]
Here are some of the highlights from 2 of the subcommittee meetings at the ABA Exempt Organizations Committee meeting held in San Diego on February 10, 2023 as part of the ABA 2023 Midyear Tax Meeting. Private Foundations & Unrelated Business Income Taxes & International Philanthropy Political and Lobbying; Health Care Organizations; Audits, Appeals & […]
Here are some of the highlights from 3 of the sessions at the ABA Exempt Organizations Committee meeting held on February 10, 2023 as part of the ABA 2023 Midyear Tax Meeting. What’s New, IRS? Whoa-oa-oa-ah! Representatives from the IRS and Treasury Department will discuss topics of current interest to exempt organizations practitioners Climate Change […]
The American Bar Association Tax Section’s Exempt Organizations Committee held an Exempt Organizations Symposium virtually on September 8, 2022. We’ll publish some highlights in multiple posts starting with this one. Subcommittees on Political and Lobbying Activities of Exempt Organizations and Religious Organizations Family Research Council (FRC) obtained recognition of church status by the IRS. Churches […]
Multiple Vehicles for Individual Philanthropy Anyone can dream … but I’m not convinced this is necessarily a dream scenario. Aspiring to be a billionaire appears to come with difficult concessions, serious risks, and major changes to relationships and activities. But at first blush, it sounds cool to be able to give or spend money to […]
The Subcommittee on Taxation and IRS Oversight of the Senate Committee on Finance held a public hearing on May 4, 2022, entitled “Laws and Enforcement Governing the Political Activities of Tax Exempt Entities.” The Joint Committee on Taxation (JCT) prepared a document in connection with the hearing containing an overview of present-law rules governing the […]
This is the third and last post we’ll publish on Georgetown Law’s 39th Annual Representing and Managing Tax-Exempt Organizations Conference featuring highlights from a number of sessions (mixed in some cases with my own thoughts). You can find our earlier posts here (IRS, Treasury, Capitol Hill) and here (Current Developments). State AG Offices: Updates & The […]
Many of us serve as volunteer board members of a charitable nonprofit organization. But some nonprofit board members get paid for their service. There are strong feelings about the propriety of compensating nonprofit board members that are worth exploring before arriving at any conclusions. The Law Federal tax laws applicable to public charities do not […]
Tax Issues for Fundraising Platforms, Donors and Donees “Charitable fundraising platforms” are websites, mobile apps, or other internet-based technology platforms that facilitate or enable charitable solicitation or charitable giving. There are many types of charitable fundraising platforms – both for-profit and nonprofit. Among the many types are those focused on: peer-to-peer fundraising, giving while shopping, […]
Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Tweets of the Week. Notable Events of the Week: “U.S. Covid Death Toll Surpasses 900,000 as Omicron’s Spread Slows New case reports are waning, but deaths have yet to peak, and Americans are wondering what long-term coexistence with the […]