On October 28, the US Court of Appeals for the Fifth Circuit held that a nonprofit corporation that coordinates health care for privately insured patients does not qualify for tax exemption under Section 501(c)(4) because it...more
11/7/2024
/ 501(c)(3) ,
501(c)(4) ,
Affordable Care Act ,
Appeals ,
Chevron Deference ,
Health Care Providers ,
Insurance Industry ,
IRS ,
Medicare Advantage ,
Nonprofits ,
Tax Court ,
U.S. Treasury
With the 2024 election cycle underway, it is important for exempt organizations to understand and comply with relevant restrictions on political campaign activities to safeguard their tax-exempt status and avoid triggering...more
3/15/2024
/ 501(c)(3) ,
501(c)(4) ,
501(c)(6) ,
Excise Tax ,
Exempt Organizations ,
Federal Election Commission (FEC) ,
General Elections ,
IRS ,
Lobbying ,
Penalties ,
Political Campaigns ,
Political Debates ,
Social Welfare Organizations ,
Tax Exemptions ,
Voter Registration
ArentFox Schiff’s clients report being inundated with notices from registered agents and other service providers to comply with the Corporate Transparency Act (CTA), a new law that will require many existing and newly formed...more
The US Congress has announced it will be conducting hearings on whether tax-exempt entities are abiding by existing laws that regulate the amount of partisan activity they may engage in — and whether foreign money is being...more
The US Supreme Court will hear oral arguments on November 28, 2022, on whether lobbyists should be held to the same ethical standards as public officials.
“When a public official accepts money to convince the government to...more
On August 16, 2022, the Internal Revenue Service issued a final regulation on its ability to provide state governments with information regarding organizations seeking to become exempt and those already exempt from federal...more
The US Supreme Court – once again – sided with advocates of the First Amendment in a decision striking an unconstitutional limit on campaign speech.
In a 6-3 ruling, the Supreme Court struck a $250,000 limit on the...more
New York's Attorney General is suing to dissolve the National Rifle Association (NRA) based upon what the AG alleges are repeated violations of state laws regulating nonprofit corporations. The Attorney General's amended...more
12/14/2021
/ Audits ,
Compensation ,
Mismanagement ,
New York ,
Nonprofits ,
NRA ,
Pass-Through Entities ,
Personal Benefit ,
State Attorneys General ,
Transparency ,
Whistleblowers
For the last 10 years, the State of California has been requiring charities that operate or solicit donations in that state to file a copy of their federal tax return – which discloses the names and addresses of the charity’s...more
The petitioners appeared to have a more sympathetic bench and went so far as to say the Attorney General of the State of California was “not genuine” in his position.
On April 26, the Supreme Court held a lively oral...more
4/28/2021
/ Amicus Briefs ,
California ,
Data Collection ,
Disclosure Requirements ,
Donors ,
First Amendment ,
Freedom of Association ,
IRS ,
Nonprofits ,
Oral Argument ,
SCOTUS
Currently, charities are only required to disclose the names of their major donors to the IRS – which must keep them under seal – on federal Schedule B.
The Supreme Court is set to schedule arguments in April for two...more
According to a multi-country comparative graph created by The Johns Hopkins University, the United States seemingly has more months to go before we can return to normal activity — like conducting elections.
Fifteen states...more