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Social Media and Technology Update (24 pp) (relevancy score: 100%)

by Larry Dubinski Sara Geelan
from Legal Issues in Museum Administration (March 19, 2014)

In recent years, the National Labor Relations Board (NLRB) has issued decisions and memos addressing whether various employer social media policies or practices violate employee NLRA rights. http://cjonline.com/news/2013-12-31/regents-backpedal-social-media-policy C. Employer Investigations of Employee Social Media Activity State Laws Restrict Employer Access to Employee Personal Social Media Accounts An increasing number of states have passed or introduced laws to prohibit employers from ...

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An Overview Of Tax Issues For Religious Congregations (10 pp) (relevancy score: 100%)

by Ellen P. Aprill
from the The Practical Tax Lawyer Vol. 25 No. 1

56 | The Practical Tax Lawyer Fall 2010 Overview · Religious congregations are exempt Contributions, Fundraising from income tax, but nonetheless must comply with Dues And Fees many tax laws. Income Tax Withholding, Social Security, Political Activities And Lobbying Medicare Religious congregations cannot intervene in Clergy are subject to a unique set of tax rules elections and are limited in the amount of lobbying regarding their compensation. §1.170A-13(f)(10). the religious congregation...

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ABA Section of Taxation Comments Concerning Proposed Additional Examples on Program-Related Investments (30 pp) (relevancy score: 100%)

by John A. Edie, Esquire
from Tax Exempt Charitable Organizations (October 21, 2010)

Second, the investment must be such that it would not have been made but for its relationship to the foundation's exempt activities.6 The Service recognizes that a foundation's PRI may further the foundation's exempt purposes whether the investment is made directly to those in need of charitable assistance or via intermediaries because the intermediaries are "merely the instruments" by which the charitable purposes are served.7 2. No Significant Investment Purpose Test The no significant ...

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The Foreign Corrupt Practices Act (handout) (14 pp) (relevancy score: 100%)

by Charlotte D. Young
from Tax Exempt Charitable Organizations (October 21, 2010)

376 2 377 © Robert Shallenberger The Foreign Corrupt Practices Act Prepared for ALI ABA Tax Exempt Charitable OrganizationsCharlotte Young TNC Ethics and ComplianceOctober 22, 2010 Today · Brief primer on the law· How FCPA can arise ­ tailored to tax exempt organizations · Elements of a good FCPA program· Other anti-corruption issues and trends 378 The legal issue Under the Foreign Corrupt Practices Act (FCPA), 15 U.S.C. §§ 78dd-2, a US organization ("domestic concern") cannot give anything ...

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Final Regulations under Section 4965, Excise Tax on Certain Tax-exempt Entities Entering into Prohibited Tax Shelter Transactions (handout) (10 pp) (relevancy score: 100%)

by Emily Lam, Esquire
from Tax Exempt Charitable Organizations (October 21, 2010)

B. Section 4965 imposes excise taxes on the participation of tax-exempt entities inprohibited tax shelter transactions ("PTSTs"). § 53.4965-2 provides guidanceregarding the definition of "tax-exempt entity" for purposes of section4965, including the definitions of non-plan entities and plan entities. § 1.6033-5 providesthat every tax-exempt entity that is a party to a PTST must file a Form8886-T, "Disclosure by Tax-Exempt Entity Regarding Prohibited TaxShelter ...

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37.08 Penalties and Disclosure Requirements on Exempt Entities That Are Parties To Prohibited Tax Shelter Transactions and on Their Managers (handout) (28 pp) (relevancy score: 100%)

by Emily Lam, Esquire
from Tax Exempt Charitable Organizations (October 21, 2010)

76 ¶ 37.08[1] Prohibited Tax Shelter Transactions New Section 4965 defines a prohibited tax shelter transaction to include any listed transaction 77 and any prohibited reportable transaction. ¶ 37.08[2] Party to a Prohibited Tax Shelter Transaction Exempt entities are subject to the penalties provided in Section 4965 if the entity is a"covered entity" that is a "party" to a prohibited tax shelter transaction. 129 The regulations treat an exempt entity as a party to a prohibited tax shelter ...

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'Blurring the Lines' in the Nonprofit Sector (handout) (4 pp) (relevancy score: 100%)

by Emily Lam, Esquire
from Tax Exempt Charitable Organizations (October 21, 2010)

2. Post-enactment of the Pension Protection Act of 2006 ("PPA"),donor-advised funds ("DAFs") and supporting organizations("SOs") ­ particularly Type III non-functionally integrated SOs ­are subject to "hybrid" treatment in that DAF sponsoringorganizations and SOs continue to enjoy public charity status, butare also subject to certain private foundation rules. (b) "Functionally integrated" Type III SO status derives fromdirect charitable ...

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Tax Exempt Charitable Organizations (handout) (10 pp) (relevancy score: 100%)

by
from Tax Exempt Charitable Organizations (October 21, 2010)

2 1 434 Treaty Exception to Domestic Organization Requirement Some U.S. tax treaties allow for deductibility of direct donations against income from that country: U.S.-Canada · If Canadian Organization is generally exempt in Canada and could qualify for exemption in the U.S., then contributions to the Canadian organization by U.S. residents are deductible. U.S.-Israel · Similar to U.S.-Canada treaty, U.S. residents can deduct contributions to an Israeli organization if that organization ...

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Using Insurance & Indemnification To Manage Risk (handout) (28 pp) (relevancy score: 100%)

by Jack B. Siegel Michael A. Schraer
from Tax Exempt Charitable Organizations (October 21, 2010)

ALI-ABA 09/07/2010 STATE MCLE CONTACTS Alabama Delaware Indiana Minnesota Ms. Angela Parks Ms. Margot Millar Ms. Julie Orzeske Ms. Liz Vanderbeek Director of Regulatory Programs Executive Director Executive Director CLE Administrator Alabama State Bar Commission on CLE of the Supreme Indiana Supreme Court Minnesota Board of CLE 415 Dexter Avenue Court of Delaware Indiana Commission for CLE Suite 950 PO Box 671 Carvel State Office Building 30 South Meridian Street 180 East 5th Street ...

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Recent Developments: A Magazine Format Discussion of the Most Significant Trends and Developments in the Past Year (28 pp) (relevancy score: 100%)

by Suzanne Ross McDowell, Esquire Douglas M. Mancino, Esquire Emily Lam, Esquire
from Tax Exempt Charitable Organizations (October 21, 2010)

The Tax Exempt and Government Entities Division of the Service has commenced a Governance Project to study the relationship between good governance and tax compliance, and top IRS officials have addressed the role of governance in tax compliance in several speeches. In late 2009, the IRS conducted a CPE program for exempt organization examination agents, determinations specialists, tax law specialists, and managers on governance and tax-exempt organizations. 4 8 B. Executive Compensation ...

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The Best Offense is a Strong Defense: Using Insurance and Indemification to Manage Risk (30 pp) (relevancy score: 100%)

by Jack B. Siegel Michael A. Schraer
from Tax Exempt Charitable Organizations (October 21, 2010)

32 ALI-ABA: Liability Indemnification, Insurance Page 2 of 22 September 16, 2010 The California Attorney General named members of a charity's board in a lawsuit alleging misuse of charitable assets, including restricted funds. Wholly apart from the business judgment rule, many state nonprofit corporation acts shield officers and directors from liability by permitting the nonprofit to add a provision to its articles of incorporation shielding officers and directors from liability.

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Prescriptions for Tax Exempt Hospitals: Coping with the 2010 Health Care Legislation and Other Challenges (26 pp) (relevancy score: 100%)

by Elizabeth M. Mills James R. King Michael A. Clark, Esquire
from Tax Exempt Charitable Organizations (October 21, 2010)

(i) If the hospital organization operates more than one hospital facility, the hospital organization must meet the requirements of § 501(r) "separately with respect to each such facility"; and (ii) The organization shall not be treated as described in § 501(c)(3) with respect to any facility that fails § 501(r). (A) The contractual adjustment amounts never enter into the hospital organization's revenues because they are not amounts the hospital organization ever expects to receive for the ...

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Political Tax Law after Citizens United: IRS Rules, Needed Reforms (18 pp) (relevancy score: 100%)

by Gregory L. Colvin
from Tax Exempt Charitable Organizations (October 21, 2010)

v=9ymS7qvvo6U Schadler & Gold, "The Effect of Citizens United on Tax and Campaign Laws Governing Tax-Exempt Organizations," published in March 2010 Exempt Organizations Tax Review {00280512.DOC; 2} 88 Political Tax Law w after Citizens s United: IRS S Rules, s Needed Reforms American Law Institute-American Bar AssociationOctober 21, 2010 Greg ColvinAdler & Colvin235 Montgomery Street, Suite 1220 San Francisco CA 94104(415) 421-7555 colvin@adlercolvin.com www.adlercolvin.com © Adler &...

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Implications of Citizens United for the 2010 Election and Beyond (22 pp) (relevancy score: 100%)

by Professor Frances R. Hill
from Tax Exempt Charitable Organizations (October 21, 2010)

104 2 105 IMPLICATIONS OF CITIZENS UNITED FOR THE 2010 ELECTION AND BEYOND Professor Frances R. Hill University of Miami School of Law I. CITIZENS UNITED: EXEMPT ENTITIES IN THEIR CONSTITUTIONAL MOMENT Citizens United v. Federal Election Commission, 130 S. Ct. WHAT THE SUPREME COURT HELD IN CITIZENS UNITED A. OVERVIEW AND OPINIONS The headline version is that the Court held that corporations may use their generaltreasury funds to finance independent expenditures and electioneering ...

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Fringe Benefits: Strategies to Enhance Compensation Without Triggering Intermediate Sanctions and Employment Tax Issues (40 pp) (relevancy score: 100%)

by Mary B. Hevener
from Tax Exempt Charitable Organizations (October 21, 2010)

(These audits likely will focus on use of company cars, planes and home computers, spousal travel, corporate apartments, prizes and awards, tax return preparation, meals, life insurance, and various de minimis items); b. In other words, if an employer provides a benefit that exceeds either the value or the frequency limitations for de minimis fringes, the entire benefit is included in the employee's income, not just the portion that exceeds the de minimis limits. In PLR 9442003 (July 11, ...

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Program Related Investments: Modern Regulation Examples (6 pp) (relevancy score: 100%)

by John A. Edie, Esquire
from Tax Exempt Charitable Organizations (October 21, 2010)

Attached are two documents: 1) the 2009-2010 Priority Guidance Plan (excerpt) that includes providing new guidance on PRIs; and 2) the submission to the IRS from the ABA Section of Taxation entitled "Comments Concerning Proposed Additional Examples on Program-Related Investments. In our Joint Statement that accompanied the release of the 2009-2010 Priority Guidance Plan, we indicated that we would update the plan periodically to reflect additional guidance that we intend to publish ...

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“Acquisition Indebtedness” and Bank Borrowing (8 pp) (relevancy score: 100%)

by David Shevlin
from Tax Exempt Charitable Organizations (October 21, 2010)

172 2 173 ALI-ABA COURSE OF STUDY TAX EXEMPT CHARITABLE ORGANIZATIONS October 21-22, 2010 Private Foundations: Techniques to Address Increased Needs with Decreased Resources "Acquisition Indebtedness" and Bank Borrowing. "Acquisition indebtedness," as defined in Code section 514(c), includes indebtedness incurred by an organization (a) in acquiring or improving property; (b) before the acquisition or improvement of such property if the indebtedness would not have been incurred but for the ...

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Low-Profit Limited Liability Companies (“L3Cs”): A Fact Sheet (6 pp) (relevancy score: 100%)

by David Shevlin
from Tax Exempt Charitable Organizations (October 21, 2010)

180 2 181 ALI-ABA Course of Study Tax-Exempt Charitable Organizations October 21-22, 2010 Private Foundations: Techniques to Address Increased Need with Decreased Resources Low-Profit Limited Liability Companies ("L3Cs"): A Fact Sheet David A. Shevlin and Jennifer Maimone-Medwick1 Summary A legal form of limited liability company (an "LLC"). Impact for Private Foundations o PRIs are investments made by private foundations into for-profit business ventures to support a charitable, educational...

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Simplify the Excise Tax on Private Foundations (S. 676 / H.R.4090) - Issue Paper by the Council on Foundations (4 pp) (relevancy score: 100%)

by David Shevlin
from Tax Exempt Charitable Organizations (October 21, 2010)

186 2 187 Current Law Internal Revenue Code section 4940 requires private foundations to pay an annual excise tax equal to 2 percent of their net investment income. Foundations Proposal (S. 676 / H.R.4090) Simplify the excise tax on investment income by eliminating the current two- tiered rate and replacing it with a flat revenue-neutral rate, which the Joint Committee on Taxation estimates to be 1.39 percent. John Lewis (D-GA5) Patrick J. Tiberi (R-OH12) Simplification: A flat excise tax ...

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Identifying and Understanding the Numerous Penalties and Disclosure Requirements for Tax Exempt Organizations (38 pp) (relevancy score: 100%)

by Douglas M. Mancino, Esquire Robert W. Friz
from Tax Exempt Charitable Organizations (October 21, 2010)

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