{"title":"Religious Exemptions to Contraceptive Mandate Upheld by District Court","authors":"","doi":"10.1002/npc.30843","DOIUrl":"10.1002/npc.30843","url":null,"abstract":"<p>The US District Court for the District of Massachusetts, by decision dated January 15, held that the regulations providing certain religious exemptions to the contraceptive mandate, enacted as part of the Patient Protection and Affordable Act, are not arbitrary and capricious under the Administrative Procedure Act and are not unconstitutional as violations of the Establishment and Equal Protection Clauses (<i>Commonwealth of Massachusetts v. US Department of Health and Human Services et al</i>.).</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 4","pages":"4-5"},"PeriodicalIF":0.0,"publicationDate":"2021-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30843","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90657013","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Student Debt Reduction Organization Held Nonexempt Absent Service of Charitable Class","authors":"","doi":"10.1002/npc.30846","DOIUrl":"10.1002/npc.30846","url":null,"abstract":"","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 4","pages":"6-7"},"PeriodicalIF":0.0,"publicationDate":"2021-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30846","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87895804","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"GAO Issues (Rather Pointless) Report on Colleges' Tax Status Conversions","authors":"","doi":"10.1002/npc.30842","DOIUrl":"10.1002/npc.30842","url":null,"abstract":"<p>The US Government Accountability Office, in a report made public in late January, issued its analysis of what it terms “for-profit college conversions,” in response to a request from four members of Congress. The GAO examined the extent to which the IRS and Department of Education responds to these conversions, particularly in relation to what it characterizes the “risk of improper benefit.” This report is titled “Higher Education: IRS and Education Could Better Address Risks Associated with Some For-Profit College Conversions” (GAO-21-89 (Dec. 2020)).</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 4","pages":"2-3"},"PeriodicalIF":0.0,"publicationDate":"2021-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30842","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75132495","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Insular State Tax Exemption Held Valid in Commerce Clause Challenge","authors":"","doi":"10.1002/npc.30845","DOIUrl":"10.1002/npc.30845","url":null,"abstract":"<p>The Supreme Court of New York, Appellate Division, by opinion dated February 10, held that a New York State tax exemption, available only to nonprofit organizations incorporated in the state, does not constitute a violation of dormant Commerce Clause constitutional law principles (<i>Trenton Business Assistance Corp. v. O'Connell et al</i>.).</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 4","pages":"5-6"},"PeriodicalIF":0.0,"publicationDate":"2021-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30845","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90635622","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"TIGTA Evaluates EO Examination Case Consolidation Efforts","authors":"","doi":"10.1002/npc.30835","DOIUrl":"10.1002/npc.30835","url":null,"abstract":"<p>As discussed in the December 2020 issue, the 2021 Annual Audit Plan of the Office of the Treasury Inspector General for Tax Administration includes a determination of the effectiveness of the TE/GE Division's implementation of the Compliance Planning and Classification unit, designed to consolidate examination identification, planning, assignment, and monitoring. TIGTA's report on the point was issued on December 23.</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 3","pages":"5-6"},"PeriodicalIF":0.0,"publicationDate":"2021-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30835","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73825545","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Final Excess Compensation Regs Issued","authors":"","doi":"10.1002/npc.30831","DOIUrl":"10.1002/npc.30831","url":null,"abstract":"<p>The Department of the Treasury and the IRS, on January 11, published final regulations in amplification of the law (IRC § 4960) imposing an excise tax on most types of tax-exempt organizations in connection with payment of remuneration of employees in excess of $1 million and excess parachute payments by these organizations (T.D. 9938). The <i>Federal Register</i> publication date for these regulations is January 19.</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 3","pages":"2-3"},"PeriodicalIF":0.0,"publicationDate":"2021-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30831","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85552897","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"IRS Issues Procedural Rules for 2021","authors":"","doi":"10.1002/npc.30838","DOIUrl":"10.1002/npc.30838","url":null,"abstract":"<p>The IRS, on January 4, issued its annual compilation of the procedural rules in the tax-exempt organizations and larger law contexts for 2021, including the following.</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 3","pages":"7"},"PeriodicalIF":0.0,"publicationDate":"2021-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30838","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81751018","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}