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New Revenue Procedure for Private School Publication Requirement

The IRS has released new guidance that simplifies compliance with decades-old rules relating to private school’s publication of policies related to racial non-discrimination.

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What I Learned from Teaching an Exempt Organizations Class

Most of my blog posts focus on current legal developments, however, for this one I thought I would mix things up and share what I learned while guest lecturing on exempt organizations for a recent law school “Law of Higher Education” class.

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New York Makes Changes to Charitable Solicitation Rules

Charitable organizations must abide by certain rules in order to solicit contributions in New York.  Effective March 21, 2019, there will be two new requirements for charities engaging in solicitation.  While the changes are minor, charitable organizations soliciting in New York will need to make adaptations to their solicitations to comply with these rules.

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Final Partnership Audit Regulations May Impact Exempt Organizations

In the waning days of 2018, the IRS released final regulations on the new partnership audit rules under the Bipartisan Budget Act of 2015 (BBA). While these rules are typically thought of in the for-profit context, they can have a significant impact on exempt organizations whose investment portfolios include alternatives.

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Parsing the Parking Pickle: IRS Issues New Guidance on Employee Parking UBIT

The IRS has issued preliminary guidance on an unexpected and controversial provision of the Tax Cuts and Jobs Act (the “Act”): a new UBIT tax on non-profit employee parking.

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