Articles
Court Further Confuses Status of 501(c)(4) Rules
In case started in 2011, Court has requested applicant and IRS to re-argue applicable standards
One Big Bill Beautiful for Some
Not as bad as it could have been for nonprofits; A significant above-the-line deduction for public charities
Gifts of Valuable Art to Charity Face a Variety of Hurdles
Congress has increased requirements for qualified appraisals; the IRS has developed a stringent process of review of valuation
Non-religious Nonprofit May Seek Protection Under Religious Freedom Restoration Act
Court of Appeals says corporation may argue religious infringement in denial of approval for supervised illegal drug use program
Penn State “Gag Order” Bylaw Is Not Invalid On Its Face
Trial Court says provision limiting trustees’ speech is “likely not inconsistent” with state law