Morgan Lewis

Tax

Publications of Interest

251 Publications Found
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02/07/07 IRS Continues Focus on the Governance Practices of Charities and Requests Comments on Donor-Advised Funds and Supporting Organizations

LawFlash/Client Alert | Tax-Exempt Organizations LawFlash
Tax-Exempt Organizations

The IRS has joined the public debate regarding the specific governance practices of charitable organizations with the release on February 2, 2007 of its paper titled “Good Governance Practices For 501(c)(3) Organizations.”more

12/21/06 Update on IRS Guidance for Exempt Organizations Affected by the Pension Protection Act of 2006

LawFlash/Client Alert | Tax-Exempt Organizations LawFlash
Tax-Exempt Organizations

On August 17, 2006, President Bush signed into law the Pension Protection Act of 2006 (PPA), which included several charitable giving incentives and numerous reforms primarily affecting charitable organizations and their don... more

10/24/06 Best Practices for Financial Management in Nonprofit, Washington, D.C.

Presentation | Speech
Tomer Inbar

09/12/06 New Tax Shelter Reporting Requirements and Penalties Enacted by Congress

LawFlash/Client Alert | Tax-Exempt Organizations LawFlash
Gary Wilcox, William Zimmerman, Tomer Inbar, Ann Batlle, Drew Porter, Celia Roady, Carolyn Ward

The Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA), enacted earlier this year, may expose tax-exempt entities and their managers—potentially including outside investment managers—to significant new penalties ... more

08/11/06 Pension Protection Act of 2006 Includes Numerous Charitable Provisions

LawFlash/Client Alert | Tax-Exempt Organizations LawFlash
Tax-Exempt Organizations

On August 3, 2006, the Senate joined the House of Representatives in passing the Pension Protection Act of 2006 (PPA), which includes many provisions intended to stimulate charitable giving and to discourage perceived tax la... more

08/08/06 Recent FASB Release Addressing the Accounting Treatment of Uncertain Income Tax Positions Is Likely to Increase the Need for Tax Opinions Supporting Such Positions

LawFlash/Client Alert | Tax LawFlash
Tax

The recent release of FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes (FIN 48), is likely to result in increased requests by accountants and enterprises preparing financial statements for legal opinion... more

August 2006 IRS Holds Rental of Hotel-Type Facilities to Prospective Students, Families and Other Campus Visitors to be Substantially Related to Theological School’s Exempt Purposes, The Exempt Organization Tax Review

Outside Publications | Article
Kimberly Eney

07/19/06 Coltec Industries, Inc. v. United States: Significant Win for United States in Tax Shelter Case Reemphasizes Importance of Careful Tax Planning in Complex Business Transactions

LawFlash/Client Alert | Tax LawFlash
Tax

In a much-anticipated tax shelter–related decision, the Court of Appeals for the Federal Circuit, on July 12, 2006, reversed a taxpayer victory in the Court of Federal Claims holding that the economic substance doctrine does... more

05/31/06 Charities in Delaware, presented before The Tax-Exempt Organizations in Delaware Seminar, Newark, NJ

Presentation | Speech
Tomer Inbar

05/18/06 International Grantmaking, presented at the 34th Annual Tax Seminar on Private Foundations, Salk Institute, Carlsbad, CA

Presentation | Speech
Celia Roady

05/17/06 What Foundation Managers Need to Know About the Qualifying Distribution Rules, presented at the 34th Annual Tax Seminar on Private Foundations, Salk Institute, Carlsbad, CA

Presentation | Speech
Celia Roady

04/27/06 Charities and Economic Development, presented at the Georgetown University Law Center, Washington, D.C.

Presentation | Speech
Tomer Inbar

04/12/06 California Protective Claim for Refund of Annual LLC Fee

LawFlash/Client Alert | Tax LawFlash
Tax

In a recent California Superior Court case, Northwest Energetic Services, LLC v. California Franchise Tax Board (Cal. Super. Ct. No. CGC -05-437721? Mar. 3, 2006), the court held that the annual California fee based o... more

04/07/06 Elephants and Donkeys on Campus: Political Campaigns and Colleges and Universities, presented at the National Association of College and Business Attorneys, Washington, D.C.

Presentation | Speech
Celia Roady

12/08/05 Treasury Department Issues Revised Anti-Terrorist Financing Guidelines Applicable to Both Foreign and Domestic Grants

LawFlash/Client Alert | Tax-Exempt Organizations LawFlash
Celia Roady, Carolyn Ward

On Monday, December 5, 2005, the Treasury Department issued revised Anti-Terrorist Financing Guidelines: Voluntary Best Practices for U.S.-Based Charities. The revised Guidelines replace the Guidelines issued b... more

11/19/05 Senate Passes Tax Legislation with Significant Exempt Organization Reforms, Anti-Abuse Rules and Charitable Giving Incentives

LawFlash/Client Alert | Tax-Exempt Organizations LawFlash
Tomer Inbar, Ann Batlle, Drew Porter, Celia Roady, Carolyn Ward

On November 18, 2005, the Senate passed the Tax Relief Act of 2005 (S. 2020), which contains several significant modifications to the tax rules governing exempt organizations and charitable giving. The companio... more

15 novembre 2005 International Tax Systems - France, International Tax Systems and Planning Techniques (ITSAPT), Roy Saunders, éditeur: Thomson/Sweet & Maxwell. Ce chapitre dédié à la France est écrit par Patrice Lefèvre Péaron; il a été mis à jour en mars 2006. Attention ce document faisant 84 pages, seule l'introduction figure sur notre site (2 pages).

Outside Publications | Chapter
Patrice Lefèvre-Péaron

10/28/05 IRS Announces Limited-Time Settlement Initiative for Certain "Abusive" Transactions

LawFlash/Client Alert | Tax LawFlash
Tax

On October 27, the Internal Revenue Service (IRS) announced a short-term settlement initiative for taxpayers involved in a broad array of transactions that the IRS deems abusive. Eligible participants in the in... more

Fall 2005 Charitable Giving Focus: In-Kind Gifts, Art Law Clinic Newsletter, Vol. 1, No. 1

Outside Publications | Article
Frances Babb

09/23/05 Hurricane Katrina Tax-Relief Legislation and Senate Finance Subcommittee Hearing on "Charities on the Frontline: How the Nonprofit Sector Meets the Needs of America's Communities"

LawFlash/Client Alert | Tax-Exempt Organizations LawFlash
Tomer Inbar, Ann Batlle, Drew Porter, Celia Roady, Carolyn Ward

There has been some significant activity in Congress over the past couple of weeks on tax issues affecting the charitable sector. On September 21, 2005, Congress enacted temporary tax relief legislation related... more

4 juillet 2005 Cession de contrat de crédit-bail immobilier, Option Finance, n° 841

Outside Publications | Article
Patrice Lefèvre-Péaron

06/15/05 Internal Revenue Service Circular 230: Implications for Tax Advice Provided by Morgan Lewis

White Paper | Morgan Lewis White Paper
Christina Harper, Kenneth Kail

The U.S. Treasury and the Internal Revenue Service recently published regulations governing practice before the Internal Revenue Service, which are effective for written U.S. federal tax advice provided after June 20, 2005.<... more

06/08/05 State Legislative Developments Affecting Charitable Organizations

LawFlash/Client Alert | Tax-Exempt Organizations LawFlash
Tomer Inbar, Ann Batlle, Celia Roady, Carolyn Ward

The attorneys general in certain states – including New York and Massachusetts – have begun to focus increased scrutiny on the corporate governance and fundraising practices of non-profit organizations, in line with sim... more

30 mai 2005 La directive «fusions» inapplicable aux opérations purement françaises? Une résistance malvenue, Option Finance, n° 836

Outside Publications | Article
Patrice Lefèvre-Péaron

05/24/05 United States Supreme Court Holds that Criminal Wire Fraud Statute Encompasses Schemes to Violate Foreign Law

LawFlash/Client Alert | Litigation LawFlash
Miriam Fisher, John Hemann

On April 26, 2005, the United States Supreme Court upheld criminal convictions arising from a scheme to avoid taxation by a foreign government. The decision in Pasquantino v. United States , 125 S. Ct. ... more

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