Category Archives: Nonprofit Law

Challenge to IRS “Nonenforcement” of Church Political Activity Ban Survives

by Shawn Sullivan Posted on August 28, 2013

The U.S. District Court for the Western District of Wisconsin declined to dismiss a nonprofit foundation’s lawsuit against the United States Internal Revenue Service (IRS), challenging what it characterized as that agency’s policy of not enforcing a legal requirement that tax-exempt … Continue reading →

Print Friendly
Posted in General, Nonprofit Law, Tax Law | Tagged | Comments Off on Challenge to IRS “Nonenforcement” of Church Political Activity Ban Survives

Hearing Scheduled on IRS Colleges & Universities Tax-Exempt Compliance Project

by Shawn Sullivan Posted on May 2, 2013

On May 1, 2013, Congressman Charles W. Boustany, Jr., MD (R-LA) announced that the U.S. Internal Revenue Service’s recent report on tax-exempt compliance by U.S. nonprofit colleges and universities will be the subject of a hearing on May 8 by … Continue reading →

Print Friendly
Posted in General, Nonprofit Law | Tagged | Comments Off on Hearing Scheduled on IRS Colleges & Universities Tax-Exempt Compliance Project

New IRS Report on Tax-Exempt Compliance by Universities & Colleges

by Shawn Sullivan Posted on April 29, 2013

The U.S. Internal Revenue Service has released its final report following a multi-year study of tax-exempt compliance by nonprofit universities and colleges. Colleges and Universities Compliance Project Final Report (Apr. 25, 2013). The IRS study, which began in 2008, included … Continue reading →

Print Friendly
Posted in Nonprofit Law | Tagged | Comments Off on New IRS Report on Tax-Exempt Compliance by Universities & Colleges

California Court: Citizens United Ruling Doesn’t Bar Compelled Disclosure Of Donors Under Campaign Finance Laws

by Shawn Sullivan Posted on October 31, 2012

A Superior Court judge in Sacramento, California entered a preliminary injunction, holding that an Arizona nonprofit organization that contributed money to a political action committee in the Golden State must submit its donor records for review by a state watchdog … Continue reading →

Print Friendly
Posted in Constitutional Law, Nonprofit Law | Leave a comment

IRS Denies 501(c)(6) Business League Tax Exemption To Member Service Org.

by Shawn Sullivan Posted on October 29, 2012

In a private letter ruling released on October 19, 2012, the U.S. Internal Revenue Service held that a nonprofit organization purportedly dedicated to improving the business interests the health care professionals’ industry was not entitled to a federal income tax … Continue reading →

Print Friendly
Posted in Nonprofit Law | Tagged , , | Leave a comment

Standard Setting Body May Be Liable For Antitrust Violations Of Member-Leaders

by Shawn Sullivan Posted on October 15, 2012

A federal judge in Philadelphia, Pennsylvania declined to dismiss antitrust claims filed against a standards setting organization (SSO) and its participants. TruePosition, Inc. v. LM Ericsson Telephone Co., No. 11-4574 E.D. Pa. Oct. 4, 2012). The plaintiff, a technology developer, claimed that … Continue reading →

Print Friendly
Posted in Antitrust Law, Nonprofit Law | Tagged , , , , , | Leave a comment

IRS Tax-Exempt Ruling On Public Charity Status, Unusual Grant

by Shawn Sullivan Posted on October 2, 2012

On September 28, 2012, the U.S. Internal Revenue Service published a private letter ruling regarding the ability of an organization, which is recognized as a charity under Section 501(c)(3) of the Internal Revenue Code,  to retain its public charity status … Continue reading →

Print Friendly
Posted in Nonprofit Law | Tagged , , , , , , | Leave a comment