Since the enactment of the unrelated business income tax in 1950, section 512(b)(6)[1] and its predecessor allowed organizations subject to the unrelated business income tax (UBIT) to use the net operating loss (NOL)...more
Final Regulations Highlight the Broad Range of Available PRI Purposes, Recipients and Financial Structures -
Final program related investment (PRI) regulations released and effective on April 25, 2016 illustrate the...more
Unwelcome news for charities concerned with donor confidentiality -
A recent court ruling upheld the position of the California Attorney General (AG) requiring that charities located or operating in California provide a...more
6/2/2015
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