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Bill Introduced to Repeal Unrelated Business Income Tax Rules for Exempt Organizations

On June 7, Rep. K. Michael Conaway, R-Texas, introduced H.R. 6037, the Nonprofits Support Act that seeks to repeal two unrelated business income provisions

Does your organization have plans for construction this summer?

Higher education institutions and not-for-profit organizations now need to consider the Uniform Guidance procurement requirements for fiscal year beginning

Tax Exempt Advisory Committee Weighs In on Current Issues

The Advisory Committee on Tax Exempt and Government Entities (ACT) fosters public discussion of issues relevant to tax-exempt and government entities,

Congressional Research Service Releases Tax Policy Options on College Endowments

Educational institution endowments have come under attack from all sides lately. Whether it is the new excise tax on net investment income, a Congressman

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New Revenue Procedure for Contributors Making Donation to Tax-Exempt Organizations

New Revenue Procedure 2018-32 modifies, consolidates and supersedes Rev. Proc. 81-6, Rev Proc. 81-7, Rev. Proc. 89-23 and Rev. Proc. 2011-33 in providing

IRS Clarifies Treatment of Transportation Fringe Benefits for Tax-Exempt Employers

The IRS recently released subsequent guidance on an issue we discussed in a previous Our Thoughts On article (see here). In late March, the agency updated

IRS Releases FAQs on Family Medical Leave Act Credit

The IRS recently posted to its website FAQs regarding the new Internal Revenue Code Section 45S, "Employer Credit for Paid Family and Medical Leave"

Museums to Receive Clarity on Accounting for Collections

The Financial Accounting Standards Board (FASB) will soon release for public comment a proposal revising its guidance on accounting for historical collections.

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Siloing of Unrelated Business Income Is Creating Many Questions for Tax-Exempt Organizations

“Siloing” is the term being used to describe the 2017 tax reform change that requires exempt organizations to separate each of their unrelated

Easing the Burden on Exempt Organizations' Application for Exemption

The Internal Revenue Service (“IRS”) recently issued Revenue Procedure 2018-15, stating that it will no longer require a new exemption application

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