Nonprofit Law Matters

Rosemary E. Fei

Posts by Rosemary E. Fei

CalNonprofits Releases Report on Impact of California’s Nonprofit Sector

Posted in Grantmaking & Social Investing, Private Foundations, Public Charities, Religious Institutions, Revenue Generating Activities

On August 5, 2014, CalNonprofits, a statewide alliance of nearly 10,000 nonprofit organizations promoting the interests of California’s nonprofit sector, released a report, Causes Count: The Economic Power of California’s Nonprofit Sector, “the first report of its kind to examine the nonprofit sector’s scope, activities and economic impact” in California. If you don’t have time to… Continue Reading

Less Is Even More Now: Details of Tax Simplification Proposals for Exempt Organizations’ Political and Lobbying Activities

Posted in Tax Treatment of Lobbying & Political Activities, Unions, Associations, Clubs & Other Tax-Exempt Organizations

On May 31, we posted on this blog a summary of fourteen proposals for simplifying the Internal Revenue Code, making it easier for exempt organizations to understand and comply with their obligations, and easier for the IRS to enforce those obligations.  We know someone reads our blog, because the posting was referenced as the source of… Continue Reading

Less is More: A Proposal for Tax Simplification for Exempt Organizations’ Political and Lobbying Activities

Posted in Tax Treatment of Lobbying & Political Activities, Unions, Associations, Clubs & Other Tax-Exempt Organizations

Recent press coverage of the IRS’s review of exemption applications, and Washington’s reactions to it, has shone a spotlight on a problem that tax-exempt practitioners have been talking about for years:  the need to clarify standards surrounding political and lobbying activity by exempt organizations, and to make compliance with the law easier, for the IRS… Continue Reading

A Bad Week for the IRS: Improper Scrutiny of Organizations Applying for Tax-Exempt Recognition

Posted in Formation & Tax Exempt Status, Tax Treatment of Lobbying & Political Activities, Unions, Associations, Clubs & Other Tax-Exempt Organizations

Five of our attorneys, Rob Wexler, Ingrid Mittermaier, Susan Dawson, and the two of us, were in the audience at the American Bar Association Exempt Organizations Committee meeting in Washington, D.C., on May 10. We heard the remarks from Lois Lerner, head of Exempt Organizations at the IRS, apologizing for how the exemption applications of… Continue Reading

Lots of Colleges and Universities Have Lots of Unrelated Business Taxable Income — What About You?

Posted in Public Charities, Revenue Generating Activities

Yesterday, the IRS released its final report on its compliance project on colleges and universities.  (For those who don’t remember, this started in 2008 with questionnaires sent to 400 randomly-selected exempt colleges and universities, followed by 34 not-at-all-randomly-selected audits.)  While there were other interesting findings, I’d like to focus on the widespread and substantial underreporting of (and… Continue Reading

Making Sense of Taxation of Political Expenditures of Nonprofit Organizations

Posted in Tax Treatment of Lobbying & Political Activities

This is obscure as blog topics go, but worth your time if you advise on candidate-related activities of 501(c) orgs.  By “501(c) orgs,” we mean organizations exempt under section 501(c) of the Internal Revenue Code that aren’t 501(c)(3) public charities and private foundations:  most commonly, unions, trade associations, and social welfare organizations.  Taxation of these… Continue Reading