Journal of Accountancy  The IRS on Thursday issued Notice 2021-56 to clarify the standards that a limited liability company (LLC) must satisfy to receive a determination letter recognizing it as tax-exempt under Sec. 501(c)(3). Generally, all the members of an LLC seeking tax-exempt status will have to be tax-exempt organizations themselves or governmental units. The LLC will also have to include specified language in its articles of organization and operating agreement.

Newsweek Democratic Former Virginia Governor Douglas Wilder said Vice President Kamala Harris' video endorsement supporting Terry McAuliffe for governor could jeopardize the 501(3)(C) status of those Virginia churches showing it—and some legal experts agree. The taped campaign ad, which has been playing on Sundays in Black churches across the state, has Harris calling upon congregants to "raise your voice through your vote."

Missouri Independent Heartland Christian Academy has defied government intervention through the courts before. A Christian boarding school from northeast Missouri with a history of defying government intervention filed a federal lawsuit last week seeking to block oversight requirements in a new state law — even after negotiating with legislators to revise the law’s provisions.

Gothamist  An arbitrator has ruled that New York City must offer teachers with certain medical and religious exemptions non-classroom assignments, after the teachers' union argued that the city's requirement that all school employees—teachers, administrators, and other staff—must be vaccinated by September 27th was "draconian."