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Event Tickets May Constitute Self-Dealing

As private foundations and other charitable organizations look forward to the end of the coronavirus pandemic and the return of in-person events, it may be a good idea to review the self-dealing rules involving event tickets...more

Sharing the Ball: Where Athlete Philanthropy Has Succeeded or Sailed Out of Bounds

For high-profile athletes commanding mega salaries and worldwide fame, giving back generously to their communities or to a cherished cause is a go-to play. Charitable giving carries limited risk while offering significant...more

Does an Excise Tax Apply When Company Employees Serve as Directors and Officers of the Company Foundation?

New proposed IRS regulations clarify that the tax will not apply in most cases when company officers/employees serve as directors and officers of the company foundation for no compensation from the foundation In a prior blog...more

Tax Reform: Provisions Directly Affecting Tax-Exempt Organizations

he Tax Cuts and Jobs Act was signed into law on December 22, 2017. This tax reform law includes the following changes directly affecting nonprofit and tax-exempt organizations, and those who donate to them. A number of...more

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