Statute
Internal Revenue Code
1,299 published works
Nonprofit Law Prof Blog
Mayer, Trump’s Threat to Nonprofits
I recently had the opportunity to write a short essay for the European Verfassungsblog On Matters Constitutional website. It is titled Trump's Threat to Nonprofits: How the Government is Using Tax…
Triage Health Law
Reconciliation Bill Provisions Targeting Tax-Exempt Organizations Affect Hospitals
The budget reconciliation bill passed by the House of Representatives on May 22, 2025 (the “Reconciliation Bill”), contains a number of provisions targeting tax-exempt entities. While these provisions do not…
Polaris Tax & Accounting Blogs & Articles
How to Deduct Disaster Losses—What Florida Residents Need to Know
By Joe Serrone
When disaster strikes—wildfires, floods, hurricanes—tax relief might be the last thing on your mind. But understanding how to deduct personal disaster losses can save you thousands. If you’re a Florida…
Winstead - Investment Management
The QPAM Exemption – Key Takeaways for Fund Managers with Benefit Plan Investors
By Winstead
As an asset manager, you may be familiar with the regulatory issues that come into play when a fund permits investments from “benefit plan investors,” which generally include certain employee…
Milikowsky Tax Law Blog
How to Appeal an IRS Audit in 2025: A Step-by-Step Guide
Facing an IRS audit can be daunting, especially when the results aren’t in your favor. If you’ve received an audit determination and want to challenge it, the process of filing…
For Purpose Law Group Blog
In Uncertain Times, Nonprofits Must Keep Up With Legal Compliance
This year “…will not go down in the record books as a quiet or uneventful one.” See Another Reminder to Pay Withholding Taxes, FPLG Blog. “For the philanthropy community, the…
ERISA Litigation & Compliance
Avenues for Benefit Plan-Related Relief in Response to the California Wildfires
By Agnes Mahung Kolbeck, Julia Ann Love, Edward C. Redder, Nate Ingraham
The California wildfires were officially declared a federal disaster by the Federal Emergency Management Agency (FEMA) on January 7, 2025. Plan sponsors and participants continue to navigate the financial and…
TaxSlaw
Observations on Charities, Taxes, and Cash Flow
By Louis Vlahos
Legal Laissez-Faire? Few provisions of the Code have a single, clear meaning that leaves no room for interpretation. Even many of those that, on the surface, appear fairly straightforward, are…
Not For Profit/Exempt Organizations Blog
A Trap for the Unwary – Nonprofit Organization Compensation Arrangement Considerations for High Caliber Executives
By Tyler Forni, David B. Teigman
Like any for-profit company, nonprofit organizations want to attract and retain high caliber executives to achieve and further their missions. To accomplish this, a nonprofit organization may have to offer…
New York Attorney Malpractice Blog
Trustees In, Attorneys Out
It is always an uphill fight to sue the other side’s attorneys. There is an exception, for “fraud, malice, collusion and other special circumstances” but getting through that eye of…