Effective May 7, 2022, private-sector employers in New York State that monitor or otherwise intercept their employees’ electronic and internet usage and communications must provide notice about that monitoring to their employees. These provisions apply to non-profit and tax exempt
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Carter Ledyard & Milburn LLP is a general practice law firm headquartered on Wall Street. We have a ratio of partners to associates of about one to one, and provide personal, partner-level attention to all clients and matters, large and small. This forms part of our Partners for Your Business® commitment, together with the focus we place on providing counseling to help advance the business interests of our clients.
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NY AG’s Office Submits Comments to IRS Notice 2021-56 on LLCs
On March 10, 2022, the Office of the New York Attorney General, Charities Bureau, submitted comments in response to IRS Notice 2021-56 (the “Notice”). The Notice, which was published on October 21, 2021, sets forth current standards that a limited…
IRS Issues Notice Regarding Standards for 501(c)(3) Status of Limited Liability Companies
By Jessica Levy
On October 21, 2021, the Internal Revenue Service (the “IRS”) published Notice 2021-56. The Notice sets forth current standards that a limited liability company (“LLC”) must satisfy to receive a determination letter recognizing it as tax-exempt pursuant to sections…
ICYMI: Virtual Member Meetings Now Permanently Permitted for New York Nonprofits
By Jessica Levy
On November 8, 2021, New York Governor Kathy Hochul signed legislation that permanently allows New York nonprofit corporations with members and religious corporations to hold virtual membership meetings, and nonprofit corporations to hold hybrid meetings in which some members participate…
Pamela Mann to Discuss Case that Inspired Play about Preservation of Religious Books from Nazi Era
By Jessica Levy
On March 20th, 2022, Carter Ledyard Tax-Exempt Organizations Chair Pamela Mann will participate in a panel discussion at the Jewish Theological Seminary following a staged reading of The Spanish Prayer Book, a play inspired by Abrams v. Sotheby’s, a case…
Governor Hochul Signs Bill Repealing Burdensome Filing Requirements for Nonprofits
By Jessica Levy
On Friday, November 12, Governor Hochul signed S4817A, repealing certain recently enacted amendments to N.Y. Exec. Law § 172-b that (a) imposed duplicative and burdensome filing requirements on charitable organizations and (b) required public disclosure of previously confidential information…
NASCO Publishes Survey of State Laws Governing Registration of Charities
The National Association of State Charity Officials (“NASCO”) recently published the Survey of State Laws Governing Registration of Charities as of July 2021. In general, prior to soliciting donations from the residents of any state, and, in some cases, simply…
New York Charities Bureau Suspends Schedule B Collection
Effective July 30, 2021, the New York Attorney General’s Charities Bureau has suspended its collection of Schedule B to IRS Form 990 while it reviews possible amendments to its forms, policies, or procedures that may be necessary in order to…
Senate Bill Proposes Revisions to Rules Governing Donor Advised Funds and Private Foundations
By Jessica Levy
On June 9, 2021, U.S. Senators Angus King (I-Maine) and Chuck Grassley (R-Iowa) introduced the Accelerating Charitable Efforts Act (the “Act”) which, if adopted, would revise current laws dictating the pace and transparency of resources flowing from private foundations and…
Supreme Court Holds California’s Donor Disclosure Law Facially Unconstitutional
By Jessica Levy
Americans for Prosperity Foundation v. Bonta, No. 19-251, consolidated with Thomas More Law Center v. Bonta, No. 19-255. The Court’s opinion is available here.
On July 1, 2021, the Supreme Court held (6-3) that California’s requirement that charities operating…