Statute
PATH Act
15 published works
Nonprofit Law Prof Blog
Payouts by Charities – On a Contribution Basis
Buried in the “Additional Provisions” section of the “Miscellaneous Provisions” Title of the PATH Act is a new rule (pages 195-198) on agricultural research organizations (AROs). This would provoke yawns (even for us)…
Inside Political Law
PATH Act Requires 501(c)(4) Organizations To Provide Notice To IRS After Formation
By Susan Leahy
Under recent legislation, newly-created and certain existing 501(c)(4) social welfare organizations must file a notice with the IRS. In the past, social welfare organizations were not required to submit an…
Employee Benefits Law Report
Protecting Americans from Tax Hikes Act of 2015
Leaders in the U.S. Congress reached a deal on Tuesday night to permanently extend many of the 52 provisions of the Internal Revenue Code that expired on Dec. 31, 2014.…
Nonprofit Law Prof Blog
Enhanced Incentives for Easement Donations Made Permanent Without Reforms
On December 18, 2015, President Obama signed into law the Protecting Americans from Tax Hikes Act of 2015 (the PATH Act). One of the provisions of the PATH Act makes…
Capital Thinking
House Approves PATH Act; FHA Reform; Banks’ Involvement in Commodities and Warehousing & Detroit Bankruptcy
Legislative Activity House Financial Services Committee Sends PATH Act to the Floor The House Financial Services Committee approved the Protecting American Taxpayers and Homeowners Act of 2013, also known as…