That’s the Ticket! “Suggested Donations,” Admission Fees, and the Real Price of Tax-Exempt Status

Everyone loves a great deal.  Except, perhaps, the New York Metropolitan Museum of Art these days, and those who aren’t as creative as the Met.  Last week, the Met found itself in hot water for sponsoring a Groupon discount admission coupon, for $7 off the regular $25 “recommended donation” for adults.  Why would anyone need a coupon, if the admission is only suggested, and a tax-deductible “donation” to boot? 

The IRS Advisory Committee on Tax Exempt and Government Entities (“ACT”) recently published its 2013 Report

Apparently, in the midst of IRS struggles to keep up with paperwork, and a huge backlog of 1023 applications, the IRS Advisory Committee on Tax Exempt and Government Entities (“ACT”) has determined that more aggressive oversight on the backend is the key to achieving greater compliance.  According to the IRS committee’s recently published recommendations, small tax-exempt organizations could face heavier annual reporting burdens. 

Same-Sex Marriage and Your Church: A Quick Review of What the Supreme Court Did & Did Not Do

Over two months has passed since the US Supreme Court’s June 26, 2013 rulings addressing same-sex marriages (addressing the constitutionality of the federal definition of marriage under Section 3 of DOMA and California’s Proposition 8, respectively). Now that the initial societal hubbub has subsided, federal and state governments, religious institutions, and nonprofit employers in general are beginning to focus on the many tax and legal issues affected by these rulings.

What the Rulings Do