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• Federal Income Tax Classification of Governmental ( January 2003 )
  Paul J. Hanley of Grimshaw & Harring, P.C.

  Most governmental entities and political subdivisions are not subject to federal income tax based on the principles of inter-governmental immunity. If an entity is separate from (not an "integral part") of the governmental unit, its income is taxed unless an exemption applies or it qualifies as a tax-exempt entity.

• New Treasury Department Rules Governing Public Disclosure of Information by Tax-Exempt Organizations ( September 2000 )
  Grad, Logan & Klewans, P.C.

  The Internal Revenue Service ("IRS") has issued regulations requiring tax-exempt organizations to prov.

• Bylaws Review is more than just reviewing the bylaws ( August 2000 )
  Glenn E. Braswell of Grad, Logan & Klewans, P.C.

  Coordination with the documents of incorporation, state statutes, federal exemptions and organizational visions is .

• Unrelated Business Income Should Be Reviewed In 501(C)(3) Bond Issues ( July 2000 )
  Robert S. Price of Saul Ewing LLP

  Marcus S. Owens, the retiring director of the Exempt Organizations Division of the Internal Revenue Service, depart.

• UBIT Issues Facing Aquariums ( March 2000 )
  Burnet R. Maybank and Giampiero  Diminich of Nexsen Pruet, LLC

  This article reviews whether the income from gift shop sales, food sales, facility rentals, and the sale of membership lists by a tax-exempt aquarium would be considered "Unrelated Business Income" (UBI) and thus subject to taxation.

• Religious Institutions Law Alert ( August 1999 )
  Sidley Austin LLP

  This Law Alert discusses the hurdles that tax exempt religious organizations face engaging in the political process.

• Public Disclosure of Tax Filings of Nonprofit Organizations ( June 1999 )
  Buchanan Ingersoll & Rooney PC

  The IRS recently released final regulations which spell out how, when and where tax-exempt organizations, other tha.