Searching Content by Ropes & Gray LLP's Tax-Exempt Organizations from Ropes & Gray LLP ordered by Published Date Descending.
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IRS Issues Guidance on Executive Compensation Excise Tax for Tax-Exempt Organizations
In Notice 2019-09, issued December 31, 2018 (the "Notice"), Treasury and the IRS have provided interim guidance on the excise tax on certain executive compensation arrangements
United States
15 Jan 2019
IRS Issues Guidance On UBTI For Parking Expenses And Other Qualified Transportation Fringes
In Notice 2018-99, issued December 10, 2018 (the "Notice"), the IRS has provided interim guidance on determining the amount of unrelated business taxable income ...
United States
18 Dec 2018
IRS Issues Guidance On UBTI Silos And Other UBTI-Related Tax Reform Provisions
The Tax Cuts and Jobs Act enacted new Section 512(a)(7), which requires tax-exempt organizations to include as UBTI costs incurred associated with providing certain employee fringe benefits.
United States
24 Aug 2018
Tax Reform: Key Provisions For Tax-Exempt Organizations
This provision is effective for tax years beginning in 2018.
United States
22 Dec 2017
IRS Notice Provides Guidance On Use Of Donor Advised Funds For Pledges And Charity Events
On December 4, 2017, the IRS released a notice that describes proposed guidance the IRS and Treasury are considering with respect to donor advised funds
United States
6 Dec 2017
New Proposed Rules On Deferred Compensation Plans Of Tax-Exempt And Governmental Employers
The tax treatment of nonqualified deferred compensation plans established by tax-exempt and governmental employers is governed by Internal Revenue Code section 457, which applies in addition to section 409A of the Code.
United States
11 Jul 2016
Proposed Regulations Issued On Deferred Compensation Arrangements For Tax-Exempt Organizations
Today, Treasury and the IRS released proposed regulations under §457 of the Code, which governs the tax treatment of nonqualified deferred compensation paid to employees and independent contractors by tax-exempt organizations and state and local governments.
United States
22 Jun 2016
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