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Searching Content by Jacqueline Motyl ordered by Published Date Descending.
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1
How to Select A Merger/Reorganization Structure That Is Right For Your Nonprofit (Part VI)
The final option we will discuss in this series is the creation of a mutual parent entity.
United States
9 Jan 2017
2
How To Select A Merger/Reorganization Structure That Is Right For Your Nonprofit (Part V)
Yet another merger/reorganization option is to make the "surviving" nonprofit the sole member of the target nonprofit.
United States
7 Dec 2016
3
How To Select A Merger/Reorganization Structure That Is Right For Your Nonprofit (Part IV)
Another reorganization option for nonprofit organizations is "consolidation". Under the consolidation option, the two nonprofit organizations that wish to affiliate with one another both merge into a newly-formed, third entity ("NewCo"). As a result of the mergers, both target entities dissolve into NewCo.
United States
29 Sep 2016
4
How To Select A Merger/Reorganization Structure That Is Right For Your Nonprofit (Part III)
Part III of this series will discuss the advantages and disadvantages of a liquidating transfer of assets.
United States
30 Aug 2016
5
How To Select A Merger/Reorganization Structure That Is Right For Your Nonprofit (Part II)
Our first installment in this series discussed the advantages and disadvantages of a statutory merger, the main disadvantage being the assumption of all of the target nonprofit's known and unknown liabilities.
United States
9 Aug 2016
6
How To Select A Merger/Reorganization Structure That Is Right For Your Nonprofit (Part I)
Recently, the nonprofit sector has seen a drastic rise in the number of nonprofit mergers and reorganizations.
United States
19 Jul 2016
7
10 Most Common Bylaw Problems Facing Nonprofit Organizations (Part III)
We have been counting down the most common bylaw problems facing nonprofit organizations.
United States
17 May 2016
8
10 Most Common Bylaw Problems Facing Nonprofit Organizations (Part II)
Last week, we discussed the notice period for special board meetings, the proper power of executive committees and the differences between officers of the board and officers of the corporation.
United States
13 May 2016
9
10 Most Common Bylaw Problems Facing Nonprofit Organizations (Part I)
Over the years, we have seen and reviewed numerous sets of nonprofit organization bylaws.
United States
12 May 2016
10
Corporation's Charitable Contributions On Behalf Of Employees Are Not Deductible Business Expenses
In Private Letter Ruling 201616002, the IRS ruled that a corporation's contributions to charities on behalf of the corporation's employees are not deductible business expenses.
United States
26 Apr 2016
11
What are Excess Business Holdings? A Primer
The Internal Revenue Code permits private foundations and their disqualified persons (e.g., their directors, officers, substantial contributors, family members of the foregoing and entities owned by any of the aforementioned individuals) to own, collectively, a limited amount of stock in a single business enterprise.
United States
11 Apr 2016
12
Clerical Error Overlooked To Allow Charitable Deduction Of $4.75 Million
The charitable contributions at issue were made by Hob-Lob LP, which in turn owns more than 99% of Hobby Lobby Stores, Inc.
United States
5 Apr 2016
13
Annual Nonprofit Checkup
Operating and managing a nonprofit organization is no small task. To ensure compliance with the complex web of laws and regulations — both federal and state — nonprofits should conduct a "checkup" at the beginning of each fiscal year.
United States
8 Mar 2016
14
Annual Nonprofit Check-Up
Operating, managing, representing or advising a nonprofit organization is no small task.
United States
8 Mar 2016
15
Treasury Department Releases Proposed Regulations for Responsiveness Test Applicable to Type III Supporting Organizations
Recently issued Proposed Regulations provide guidance on how a Type III Supporting Organization can be "responsive" to each of its supported organizations.
United States
4 Mar 2016
16
President Proposes To Revise Excise Taxes Imposed On Private Foundations' Net Investment Income
A private non-operating foundation that is exempt from federal income tax must nevertheless pay an excise tax on any net investment income that the private foundation earns.
United States
29 Feb 2016
17
President Proposes Changes to Charitable Contribution Limitations
This month, the Obama administration released its 2017 fiscal year revenue proposals, which included a proposal to streamline the current charitable deduction limitations ..
United States
25 Feb 2016
18
IRS Withdraws Proposal Requiring Charities To Collect Donors' SSNs To Verify Contributions
A recent IRS proposal that would have required charities to collect donors' social security numbers as a way of verifying and substantiating donors' charitable contributions has been withdrawn by the IRS.
United States
18 Feb 2016
19
Nonprofits Must Avoid Behaving Like For-Profits, Even If Activities Are Charitably Driven
To obtain an exemption from federal income tax, a charity must be organized and operated for charitable, religious, literary, educational and/or scientific purposes.
United States
11 Feb 2016
20
New Permanency Of Certain Contribution Rules Could Lead To Higher Scrutiny
Although it is too soon to tell how these now permanent rules will affect tax planning and tax revenue, taxpayers should beware that these rules may be modified in the future despite their newfound permanency.
United States
27 Jan 2016
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