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Supreme Court Rules on Moore v. U.S. – Upholds Mandatory Repatriation Tax

On June 20, 2024, the U.S. Supreme Court ruled 7-2 that the so called mandatory repatriation tax under Internal Revenue Code Section 965 (“MRT”) is constitutional. Justice Kavanaugh wrote the majority opinion...more

The Impact of Americans for Prosperity Foundation v. Bonta on Donor Disclosure Laws

On July 1, 2021, the Supreme Court struck down a California donor-disclosure law as facially unconstitutional in its decision in Americans for Prosperity Foundation v. Bonta. The law required nonprofits operating or...more

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