Nonprofit Law Matters

Tag Archives: Johnson Amendment

Keeping Churches and Charities Nonpartisan – House Vote This Week, Senate Soon

Posted in Formation & Tax Exempt Status, IRS, Public Charities, Religious Institutions, Tax Treatment of Lobbying & Political Activities

As everyone has heard, Congress is moving rapidly on a tax reform bill.  Parts of it do affect nonprofit organizations and their donors:  some minor, some major, a few good, mostly bad. A central concern for many of our clients involves maintaining the absolute prohibition in the Internal Revenue Code on partisan engagement in elections,… Continue Reading

Tax Reform Affects Exempt Organizations

Posted in Charitable Gift Planning, Private Foundations, Public Charities, Religious Institutions, Revenue Generating Activities, Tax Treatment of Lobbying & Political Activities

The House Ways and Means Committee on Thursday introduced its highly anticipated tax legislation, called the Tax Cuts and Jobs Act.  The Act proposes major changes to the Internal Revenue Code, including lowering the number of tax brackets, increasing the standard income tax deduction, and repealing or limiting other deductions.  You may have read about… Continue Reading