Exemption Under News Today

Experts in the insurance industry are pushing for significant adjustments in taxation, regulation, and technology in the budget.

IRS Inquiries and Examinations, Generally – Sections 6201 and 7602. Generally, the IRS is authorized and required by 26 U.S.C. § 6201(a) "to make the inquiries, determinations, and assessments of all taxes"..

IRS Inquiries and Examinations, Generally – Sections 6201 and 7602. Generally, the IRS is authorized and required by 26 U.S.C. § 6201(a) “to make the inquiries, determinations, and...

The IRS released Notice 2021-56, which sets forth the additional requirements a limited liability company LLC must satisfy to obtain a determination letter recognizing its tax-exempt status under sections 501a and 501c3 of the Internal Revenue Code.

On October 21, 2021, the Internal Revenue Service (the “IRS”) released Notice 2021-56 (the “Notice”), which sets forth the additional requirements a limited liability company (“LLC”)...

To print this article, all you need is to be registered or login on Mondaq.com. Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4), can now be filed electronically with the IRS. Effective January 5, 2021, applications for recognition of exemption on Form 1024-A must be submitted electronically at www.pay.gov, but the IRS will provide a 90-day grace period during which it will continue to accept paper versions of Form 1024-A. The IRS has posted...

Key Cases In Roman Catholic Diocese of Brooklyn, N.Y. v. Cuomo, No. 20A87, 2020 WL 6948354 (U.S. Nov. 25, 2020) (per curiam), the U.S. Supreme Court enjoined enforcement of the 10- and 25-person occupancy limits on churches in New York Executive Order 202.68, pending appeal in the U.S. Court of Appeals for the Second Circuit. This was an abrupt shift for the court as compared with two cases reported on previously: Calvary Chapel Dayton Valley v. Sisolak, 140 S.Ct. 203 (2020) (see Holland & Kn...