Executive Summary of the Texas Charitable Raffle Enabling Act -
Chapter 2002, Texas Occupations Code, Tex. Occ. Code §§ 2002.001-.058 -
Overview of the Texas Charitable Raffle Enabling Act (the “Act”).
Section…
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/ Administrative Law, Nonprofit Law
Though certainly a rewarding profession, lawyering is difficult. Words matter. Client advisories and timing of same matter. Interactions with clients, government agencies, attorney colleagues, courts, and others may be…
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/ Civil Procedure, Law Practice Products & Services
The FMLA and the employment rights and circumstances it seeks to protect are many times complicated and delicate to address in real-time. Employees and employers alike can find themselves frustrated with understanding the…
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/ Health, Labor & Employment Law
President Donald Trump’s “One Big Beautiful Bill Act” recently passed the House. Below are some, but not all, of the tax-related provisions included in the bill. It is worth noting that many of the items below are temporary and…
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/ Taxation, Wills, Trusts, & Estate Planning
This Freeman Law blog provides an overview for the Texas nonprofit corporation to understand its obligations relating to the maintenance of books and records under Texas law and as to when, and under what circumstances, those…
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/ Business Organizations, Nonprofit Law, Taxation
Section 6721 of the Internal Revenue Code imposes a penalty on any person who fails to file a Form 1099 or other information return to the IRS by the required filing date, fails to include all information required to be shown on…
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/ Administrative Law, Taxation
The IRS Has Eyes -
Having any presence on social media—even sans influencer following or income—can and may be used against you by the IRS. Have you ever Googled yourself? You will likely be shocked at how much information…
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/ Communications & Media Law, Taxation
Residence may seem to be a relatively simple thing to determine. It’s where you live, right? Well, leave it to the Internal Revenue Code to complicate this question. There are different tests for residency when it comes to the…
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/ Taxation, Wills, Trusts, & Estate Planning
An analysis of Lawton Candle v. BG Personnel LP and Texas Rule of Civil Procedure 108.
In a recent case, Lawton Candle v. BG Personnel LP, the Dallas Court of Appeals overturned a default judgment against an Oklahoma LLC…
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/ Business Organizations, Civil Procedure
On March 28, 2025, the Texas Comptroller of Public Account (the “Comptroller”) finalized amendments to Rule 3.330, Data Processing Services, for purposes of the Texas sales and use tax…
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/ Administrative Law, Taxation
This post is the second of two focused on the Texas sales and use tax treatment of tax-exempt entities. The first, which can be found here, discussed the general categories and criteria applicable tax-exempt entities for Texas…
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/ Administrative Law, Taxation
In its recent decision in United States v. Leeds, the United States District Court for the District of Idaho upheld the application of willful penalties against a deceased husband for failing to report certain foreign bank…
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/ Constitutional Law, Taxation
I’ve previously posted about various Texas sales and use tax rules – general rules, exceptions, and exemptions applied to both taxable services and tangible personal property. However for certain entities—specifically,…
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/ Nonprofit Law, Taxation
The fun continues with the 89th Regular Session of the Texas Legislature, with several new proposed House Bills that relate to the imposition of Texas taxes. Of the over 100 proposals put forth so far, we’re keeping a closer…
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/ Commercial Law & Contracts, Elections & Politics, Taxation
On March 11, 2025, the United States House of Representatives passed a joint resolution to overturn a rule that the IRS had promulgated regarding “Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating…
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/ Administrative Law, Science, Computers, & Technology, Taxation
