Article Archives >> Lead Stories >> April 1-15, 2010

Preview of Article:

Court Can’t Reduce Penalties
On Nonprofits Filing Late Tax Returns
Tax Code gives courts no discretion
to override amounts set by statutory formulas

The 9th Circuit Court of Appeals has held that a trial court has no authority to reduce the penalties imposed by the Internal Revenue Service upon nonprofit organizations for filing their Form 990 tax information returns late.  It has reversed a federal District Court decision granting a 75% reduction in the penalties assessed against the Service Employees International Union and a subsidiary.  (Service Employees International Union v. U.S., No. 08-16105, 3/17/10.)

Full Text

Article Archives >> Lead Stories >> April 1-15, 2010




None of the information on the Nonprofit Issues Website should be deemed legal advice or
should be acted upon without prior consultation with appropriate professional advisors.
Materials prepared by Nonprofit Issues contained in these pages is copyrighted by Nonprofit Issues, Inc., 2009.

Home | Article Archives | Ready Reference | Ask the Editor | Bookstore | About Us

Access Subscriber Account
Subscribe or Renew

Free E-notice

Nonprofit Issues, Inc.
P.O. Box 482
Dresher, PA 19025
(215) 542-7547 FAX (215) 542-7548
1-888-NP-Issue

E-mail Us