Our Thoughts On Archive

Siloing of Unrelated Business Income Is Creating Many Questions for Tax-Exempt Organizations

“Siloing” is the term being used to describe the 2017 tax reform change that requires exempt organizations to separate each of their unrelated

Tax Reform Changes to Charitable Deduction

As promised, the House-Senate Conference Committee on the Tax Cuts and Jobs Act has preserved the deduction for charitable contributions. The new law actually

Trigger Question on the Rebuttable Presumption for Executive Compensation

The Tax-Exempt and Government Entities section of the Internal Revenue Service (IRS) has indicated that it will be using data-driven decision-making to

Department of Labor Issues Final Rule on Overtime for White-Collar Workers

On Wednesday May 18, 2016, the Department of Labor (Department) issued the new Final Rule for Overtime for Exempt White-Collar Workers (Final Rule). The

What Items Should a Nonprofit Board Review Annually?

On an annual basis, there are a number of issues involving governance and management that a nonprofit’s board of directors should review. Among the

2015 Federal New Markets Tax Credit Announced

On June 15, 2015, the U.S. Treasury Department’s Community Development Financial Institution (“CDFI”) announced the awarding of more