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Tax Deductions Nonprofits Internal Revenue Code (IRC)

Patterson Belknap Webb & Tyler LLP

501(c)(4) Organizations: Giving with an Edge

Many founders are familiar with tax-exempt charitable organizations. These nonprofit entities—which are commonly known by reference to Section 501(c)(3) of the Internal Revenue Code—are operated exclusively for a broad range...more

Carlton Fields

Using Nonqualified Plans to Reduce 401(k)/403(b) Costs

Carlton Fields on

This article focuses on 401(k) and 403(b) plans that are in one of the following situations: 1. The plan failed ADP or ACP testing and must distribute excess amounts to its higher-ranking employees or make additional...more

Epstein Becker & Green

The New Tax Reform Law: Highlights of Provisions Affecting Health Care and Nonprofits

On December 22, 2017, President Trump signed into law tax reform legislation (the “Act”), which contains many substantial changes to the Internal Revenue Code (the “Code”). This Client Alert provides a brief description of...more

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