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Good News for Nonprofits Affected by the Nonprofit Parking Tax

As part of a large spending package to avoid a government shutdown, Congress passed legislation repealing the infamous “Nonprofit Parking Tax” – an income tax on the cost of parking provided by nonprofit organizations to their employees performing exempt charitable, religious, and educational activities. The repeal of the Nonprofit Parking Tax is retroactive – the legislation literally states that the effective date of repeal is as if the tax was never in the original law. The bill was signed by President Trump on December 20, 2019.

NONPROFIT LAW NEWSFEED

Expedited Parking Tax Refunds Requested From IRS

ECFA  In a letter dated January 8, 2020, the U.S. House Ways and Means Committee leadership (Richard E. Neal, Ways and Means Committee Chairman and John Lewis Chairman of the Subcommittee on Oversight) have called on the IRS to establish an expedited process for tax-exempt organizations to obtain refunds of unrelated business income on parking and transportation benefits provided to their employees.

A woman sued a church for reporting her husband's sex abuse confession to the police

CNN  An Oregon woman whose husband is in prison for sexually abusing a child is suing the Church of Jesus Christ of Latter-Day Saints for reporting his confession to state authorities.

Virginia Supreme Court favors GMU Foundation in donor records suit

Fairfax County Times  As a privately held corporation, the George Mason University Foundation is not obligated to disclose records under the Virginia Freedom of Information Act, the Virginia Supreme Court determined on Dec. 12.

Baltimore’s Book Thing loses tax-exempt status, will temporarily shut down

The Baltimore Sun  The Book Thing of Baltimore lost its nonprofit status and will be temporarily shutting down after the new year, according to a statement posted to its website.

Mormon Church accused of stockpiling billions, avoiding taxes

CNN  The Church of Jesus Christ of Latter-day Saints, commonly referred to as the Mormon Church, responded Tuesday to a recently filed whistleblower complaint that accuses the church of stockpiling $100 billion in accounts intended for charitable works, misleading members and avoiding taxes.

Lab makes millions on mouse sales so why is it tax-exempt?

The Ellsworth American  As the second phase of development of The Jackson Laboratory’s roughly $225-million mouse production facility on the former Lowe’s property gets underway, some residents have wondered how a nonprofit can run a commercial operation and retain its nonprofit status.

Christian groups divided on Fairness for All Act

Baptist Standard  A congressional proposal that seeks to balance religious freedom and equal protection for LGBT citizens has received a mixed reaction from Christian organizations.

Beach town threatened with lawsuit for banning nativity display from boardwalk

CP Politics  A nonprofit legal group is accusing a Delaware beach municipality of violating the First Amendment by banning a Catholic church’s nativity display from the bandstand circle at its town boardwalk.

Cybersecurity still a major issue for non-profits

The Daily Swig  Thousands of donors to a children’s charity were put at risk last month after the database storing their personal information was made publicly accessible and readily available to criminals online.

Church and Nonprofit Parking Tax Repeal Possible

ECFA  On December 16, 2019, U.S. lawmakers struck a tax-policy deal. As part of the package, lawmakers agreed to repeal a part of the 2017 Tax Reform law that charged churches and nonprofits taxes for offering parking to their employees. It appears that if the nonprofit parking tax repeal is passed, it will have a retroactive impact—it would be as if it had never been enacted. The bill passed the House today and now goes to the Senate. If approved by the Senate, it goes to the President for signature. We have cautious optimism wrapped in vigilance (and many prayers!) that the parking tax will finally be repealed and provide the relief needed by churches and nonprofits for the last two years.

Expedited Parking Tax Refunds Requested From IRS

ECFA  In a letter dated January 8, 2020, the U.S. House Ways and Means Committee leadership (Richard E. Neal, Ways and Means Committee Chairman and John Lewis Chairman of the Subcommittee on Oversight) have called on the IRS to establish an expedited process for tax-exempt organizations to obtain refunds of unrelated business income on parking and transportation benefits provided to their employees.

A woman sued a church for reporting her husband's sex abuse confession to the police

CNN  An Oregon woman whose husband is in prison for sexually abusing a child is suing the Church of Jesus Christ of Latter-Day Saints for reporting his confession to state authorities.