Credit counseling compliance project: Bankruptcy Protection and Consumer Protection Act process distinguished

ob体育 do IRS criteria for recognizing credit counseling organizations as exempt differ from the certification requirements under the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005?
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Charities and Nonprofits

Disaster relief: Employer assistance to affected employees may be taxable

If an employer provides assistance directly to employees who are in need because of a disaster without going through a charitable organization, is such assistance taxable income to employees?
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Charities and Nonprofits

Social activity and social welfare

Discussion of social activity and social welfare under Code section 501(c)(4).
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Charities and Nonprofits

Certain revocable and testamentary trusts that wind up

Application of certain private foundation provisions to certain revocable and testamentary trusts that wind up.
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Charities and Nonprofits

Tax on net investment income of private foundations: Reduction in tax

Discussion of the reduction in section 4940 tax on net investment income for foundations that meet certain distribution requirements.
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Charities and Nonprofits

Correction period: Excess business holdings

Correction period for purposes of the taxes on excess business holdings of a private foundation under Code section 4943.
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Charities and Nonprofits

IRC Section 4946 - Definition of Disqualified Person

Issue Snapshot - IRC Section 4946 - Definition of Disqualified Person
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Charities and Nonprofits

Operation as a public charity

Discussion of private foundation termination under Code section 507(b)(1)(B) by operating as a public charity.
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Charities and Nonprofits

Exceptions — Self-dealing by private foundations: Certain leases with disqualified persons

Exceptions to self-dealing: Certain leases
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Charities and Nonprofits

New Form 990-N submission website now open

Small tax-exempt organizations should submit Form 990-N Electronic Notice (e-Postcard) electronically through IRS.gov instead of Urban Institute’s website.
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Charities and Nonprofits