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Congress Seeks to Restrain IRS on “Dark Money” Schedule B Donor Disclosures

Are tax-exempt organizations required to disclose their major donors on their IRS Form 990 Schedule B’s, or not?  In July 2018, the IRS issued Revenue Procedure 2018-38, answering “no” for Section 501(c)(4) and other tax-exempt organizations, but leaving the disclosure requirement intact for Section 501(c)(3) organizations and Section 527 political action committees (known as PACs).

NONPROFIT LAW NEWSFEED

The Tax-Code Shift That’s Changing Liberal Activism

The Atlantic  Nonprofit groups that used to focus their energies on litigation and education are structuring themselves to be political players.

Board Member and Volunteer Liability: The Case of RoxComp

Nonprofit Quarterly  Volunteers are a critical part of the way nonprofit organizations do business. We rely on them to perform tasks that range from the menial (stuffing envelopes for a direct mail appeal) to highly skilled (offering pro bono legal assistance at a clinic). Volunteers are part of the way that nonprofits can do their work at lower-than-market costs, and so provide the social safety net. To encourage their involvement, nonprofits, states, and the federal government provide ways for volunteers to be held harmless when something goes wrong. A case in Massachusetts is showing there might be limitations to that protection, and the board president might be personally liable for unpaid employee wages.

Congress Considering Possible Parking Tax Fix

Evangelical Council for Financial Accountability  Earlier this year, ECFA led the charge on the church and nonprofit parking tax issue by circulating a position statement, which was signed by over 2,700 churches and nonprofits, with representation from all 50 states, advocating for the repeal of the newly added section 512(a)(7) of the Internal Revenue Code. This is the code section that imposes a 21% tax on certain employee benefits of churches and nonprofits, including the parking tax.

He’s Built an Empire, With Detained Migrant Children as the Bricks

The New York Times  The founder of Southwest Key made millions from housing migrant children.

Court Motions Filed as Atheist Group Sues for Churches to File Tax Returns

Catholic News Agency  Washington D.C., Nov 27, 2018 / 04:00 pm (CNA).- The Alliance Defending Freedom has filed a motion to intervene after lawyers from the Freedom from Religion Foundation sued the IRS, arguing that churches should not be exempt from having to file tax returns and other forms with the IRS.

State Appeals Court Says Austin's Paid Sick Leave Ordinance is Unconstitutional

The Texas Tribune  The Austin-based 3rd Court of Appeals declared Austin’s paid sick leave ordinance unconstitutional Friday morning, saying the ordinance is preempted by the state's minimum wage law.

Former Charity CEO Pleads Guilty To Multi-Million-Dollar Political Corruption Scheme

Department of Justice  The former CEO of a charity headquartered in Springfield, Missouri has pleaded guilty to her role in a multi-million-dollar political corruption scheme that involved bribes and campaign contributions for elected public officials in Missouri and Arkansas.

Sign supporting DeSantis prompts petition calling for end of church's tax exempt status

First Coast News  An online petition demands a Jacksonville church lose its tax exempt status after the church posted a sign urging onlookers to vote 'No' on all amendments and 'Yes' on Republican gubernatorial candidate Ron DeSantis.

Embattled veterans nonprofits face new complaint with IRS

NBC News  A former staffer at a Virginia-based charity alleges in a new whistleblower complaint that his former employer is bilking donors out of millions of dollars — money intended to help homeless veterans.

Pastor’s Sign Outside Florida Polling Place Warns Not to Vote for Democrats and then Praise Jesus

Tampa Bay Times  The Grace of God Church on Rowan Road has been a polling location without issue here for at least a decade, said Pasco County Supervisor of Elections Brian Corley.

That is until Tuesday morning, when the Rev. Al Carlisle decided to take a stand and posted a small handmade sign outside in marker.

The Tax-Code Shift That’s Changing Liberal Activism

The Atlantic  Nonprofit groups that used to focus their energies on litigation and education are structuring themselves to be political players.

Board Member and Volunteer Liability: The Case of RoxComp

Nonprofit Quarterly  Volunteers are a critical part of the way nonprofit organizations do business. We rely on them to perform tasks that range from the menial (stuffing envelopes for a direct mail appeal) to highly skilled (offering pro bono legal assistance at a clinic). Volunteers are part of the way that nonprofits can do their work at lower-than-market costs, and so provide the social safety net. To encourage their involvement, nonprofits, states, and the federal government provide ways for volunteers to be held harmless when something goes wrong. A case in Massachusetts is showing there might be limitations to that protection, and the board president might be personally liable for unpaid employee wages.