September 18, 2019

As the Regulations Turn: Schedule B Disclosure Restrictions Now Open for Comments

The Trump Administration is back on track with limiting tax-exempt organizations’ disclosure of major donor information, through Form 990’s Schedule B.  On September 6, 2019, the U.S. Treasury Department issued a notice in response to the recent judicial invalidation of IRS Revenue Procedure 2018-38, thereby commencing a “notice and comment” period for reinstating such requirements through new government regulations. Once that time period ends, the new donor disclosure restrictions will take effect.

Governance/Tax Exemption
August 28, 2019

Back to School: The Updated Illinois Textbook Grant Program

On August 9, 2019, Illinois Governor J.B. Pritzker signed into law a bill amending the State's School Code, including the provisions related to the Textbook Block Grant Program, which governs State Board of Education-funded grants to public school districts and "State-recognized, non-public schools" for the purchase of selected textbooks. This amendment contains significant implications for parents, school administrators, and others operating within private and public school contexts, both in terms of the required instructional content and broader policy implications of government grant programs. Indeed, it raises the question of what risks come with accepting government grants and other government involvement in school education - now or later.

Religious Organizations

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