Topic
Form 990
79 published works
The CPA Desk
The Tax Forms Not-For-Profits Need to File
By PKF Texas
https://youtu.be/N3TWYxTxeVE Jen: This is The PKF Texas - Entrepreneur’s Playbook®. I'm Jen Lemanski, and I'm back again with Emily Smikal, a Tax Director and one of the faces of the PKF Texas…
Benefits Law Update
Reporting Deferred Compensation on Form 990
Tax-exempt organizations often provide deferred compensation to their officers, key employees, and most highly compensated employees. Like current compensation payable to such employees, deferred compensation must be reported annually on…
Nonprofit Law Prof Blog
IRS Update: Draft Form 990-T, Form 990-PF, and Form 990 Schedules, More COVID-19 Accommodations, and Waiting on Final Regs
It appears that a combination of the pervasive coronavirus fatigue and pressing tax matters in others areas has slowed down the flow of new IRS developments for tax-exempt organizations. That…
Nonprofit Law Prof Blog
Speakers List For Today’s Hearing on Eliminating Schedule B Identification of Donors for Non-Charitable 501(c)s
Today is the public hearing on the proposed regulations (REG-102508-16) that would eliminate the requirement that non-charitable section 501(c) organizations provide certain identifying information annually to the IRS on Schedule…
Religion Clause
Challenge To Form 990 Rules Is Dismissed
In Nonbelief Relief, Inc. v. Rettig, (D DC, Jan. 10, 2020), the D.C. federal district court dismissed a challenge by a non-profit organization to the exemption which excuses churches from…
Nonprofit Law Blog
Proposed Regulations: Donor Disclosures and Dark Money
The IRS and Treasury are taking another shot at providing an exception for 501(c)(4), 501(c)(5), 501(c)(6), and certain other tax-exempt organizations (notably excluding 501(c)(3) organizations) from the requirement to report…
Notations on Non-Profits
New Updates for Tax Exempt Organizations
Last week I got to attend a TEGE Council Meeting in Dallas, run by a group that convenes with the IRS and other stakeholders important to tax-exempt organizations. The meetings…
Notations on Non-Profits
New Updates for Tax Exempt Organizations
Last week I got to attend a TEGE Council Meeting in Dallas, run by a group that convenes with the IRS and other stakeholders important to tax-exempt organizations. The meetings…
Tax-Exempt Organizations Bulletin
Certain Tax-exempt Organizations No Longer Required to Report the Names and Addresses of their Contributors
On July 16, 2018, the Internal Revenue Service (the “IRS”) issued Revenue Procedure 2018-38 ( the “Revenue Procedure”), which contains procedures modifying the information to be reported to the IRS…
Nonprofit Law Prof Blog
Baltimore Mayor, University of Maryland Medical System, and Form 990
Proving that issues with politicians and nonprofits are truly bipartisan (and not limited to President Trump), the dust continues to fly over various financial transactions involving Baltimore Mayor Catherine Pugh…