Articles

Related 501(c)(3) and (c)(4) advocacy groups must provide unredacted Schedule B to Form 990

10th Circuit agrees with IRS that section 642(c)(1) of Tax Code prevents deduction based on fair market value

Court says nonprofit status is not dispositive, but group can bar another from trade show access

Court says officer failed to show that he had acted in the best interests of the corporations

Court finds member had no actual notice of requirement to arbitrate disputes with organization

Court agrees that demand on majority of directors would be futile when claims involve their conduct and compensation

Tax would be imposed on royalties, and on organizations for excess benefits