After nearly a decade of litigation and several prior court decisions, the District of Columbia Court of Appeals has ruled that the doctrine of religious abstention prevents it from deciding competing claims for control of the Unification Church originally founded by Reverend Sun Myung Moon in 1954.

Thirty three private colleges and universities paid $68,088,096 in excise tax on the net investment income reported on tax returns filed during calendar year 2021, according to information recently released by the Internal Revenue Service.

Nine years after first filing for real estate tax exemption, an historic office building in Pennsylvania has been granted a full charitable exemption.  The Pennsylvania Commonwealth Court has reversed a trial court determination that only 72% of the property is exempt and ruled that the property is entitled to a 100% exemption.

Does a statute of limitations apply to a statutory right of a director of a nonprofit corporation to ask a court to remove another director for fraudulent or dishonest acts?

The Internal Revenue Service has advised filers of the 990-N electronic postcard of continued activity by small tax-exempt organizations that they must now sign-in to the IRS “modernized authentication platform” using either their active IRS username or creating an account with ID.me, the current IRS credential service provider.

Full filing instructions are set out in Publication 5248, the IRS User Guide for 990-N filers.