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Will Opportunity Zone Investments Work as Intended? Foundation Experiments with Guarantees

An extraordinary amount of ink has been spilled regarding whether opportunity zones, the hot new incentive for investment in low income communities under the Tax Cut and Jobs Act, will in fact generate community benefits.  (A recent New York Times cover story is particularly stinging.)

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Final Regulations Issued Addressing 501(c)(4) Notification

The IRS has released final regulations regarding the requirement that 501(c)(4) social welfare organizations file notice of their formation with the IRS.

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New York Changes Sole Member Rule

Effective July 1, the New York State legislature has modified a key provision of the Not-for-Profit Corporation Law (NPCL) regarding the ability of New York non-profits to establish a sole member structure.  This change may require immediate adjustment to legal structures by affected non-profits.

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New Revenue Procedure for Private School Publication Requirement

The IRS has released new guidance that simplifies compliance with decades-old rules relating to private school’s publication of policies related to racial non-discrimination.

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What I Learned from Teaching an Exempt Organizations Class

Most of my blog posts focus on current legal developments, however, for this one I thought I would mix things up and share what I learned while guest lecturing on exempt organizations for a recent law school “Law of Higher Education” class.

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