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Aug 17 - Certain measures in new law could affect or benefit exempt organizations

Aug 15 - Final regulations: IRS disclosure of exempt organization information to state officials

Aug 10 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Missouri)

Aug 8 - Reconciliation bill heads to House after passage by Senate, no specific exempt organization items

Aug 4 - IRS extends tax relief relating to wildfires in New Mexico

Aug 3 - KPMG report: Reference guide for tax-exempt organizations, preparing 2021 Form 990

Aug 3 - Notice 2022-33: Extended deadline of December 31, 2025, for amending retirement plans or IRAs

Aug 3 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (St. Croix, U.S. Virgin Islands)

Aug 2 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Kentucky)

Jul 29 - Senate reconciliation bill, no specific exempt organization items

Jul 22 - KPMG report: Tax home and the rise of telecommuters

Jul 19 - IRS Chief Counsel Memorandum on penalties under proposed electronic-filing requirements

Jul 6 - “Qualified disaster” declarations allowing employer-sponsored charities to provide relief (Montana, Oklahoma)

Jun 14 - KPMG report: Post-TCJA interplay between NOLs and charitable deductions

Jun 9 - Announcement 2022-13: Increased mileage rates for remainder of 2022

May 19 - Notice 2022-28: Treatment of amounts paid to section 170(c) organizations under employer-based donation programs to aid victims of Ukraine invasion

May 12 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (New Mexico)

Apr 29 - Rev. Proc. 2022-24: HSA inflation-adjusted amounts for 2023

Apr 29 - Senate Finance subcommittee to hold hearing on political campaign, lobbying activities of tax-exempt organizations

Apr 26 - Notice 2022-21: Request for recommendations for IRS 2022-2023 Priority Guidance Plan

Apr 4 - KPMG report: Tax proposals for exempt organizations in Biden Administration’s budget for FY 2023

Mar 31 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Puerto Rico)

Mar 25 - IRS suspends mailing of delinquent return-related notices to tax-exempt entities

Mar 18 - Rev. Proc. 2022-20: Teleconferences satisfying the public approval requirements for tax-exempt qualified private activity bonds

Mar 14 - IRS TE/GE division provides new technical guides

Mar 14 - Sixth Circuit: Regulations on charitable donation of conservation easement upheld as valid; Tax Court affirmed

Mar 11 - JCT report on federal tax treatment of charitable contributions ahead of Finance Committee hearing

Feb 15 - IRS updates FAQs on emergency relief grants to students; no information reporting requirement for education institutions (COVID-19)

Feb 4 - Donor advised fund legislation introduced in the House, mirrors Senate bill (ACE Act)

Jan 26 - Final regulations implementing funding to support state and local governments (COVID-19)

Jan 20 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Tennessee)

Jan 11 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Washington State)

Jan 6 - IRS TE/GE division releases summary of “FY 2021 accomplishments”

Jan 3 - Rev. Proc. 2022-8: Electronic submission required for Form 1024

Jan 3 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Colorado)

Dec 31 - IRS releases annual revenue procedures for 2022

Dec 28 - “Qualified disaster” declarations allowing employer-sponsored charities to provide relief (Alabama, Arkansas)

Dec 23 - IRS extends tax relief for taxpayers, exempt organizations in six states affected by Hurricane Ida

Dec 21 - Notice 2022-1: Guidance for lenders and loan servicers regarding student loan forgiveness

Dec 17 - Notice 2022-3: Standard mileage rates for 2022

Dec 16 - IRS provides new tax-exempt organization search function

Dec 14 - Announcement 2021-18: Payments made to management companies by tax-exempt organizations, prior guidance is revoked

Dec 14 - “Qualified disaster” declarations allowing employer-sponsored charities to provide relief (Illinois, Kentucky, Tennessee)

Dec 13 - IRS to revise Form 1024 to allow for electronic submission

Dec 13 - Exempt organization-related provisions in Senate Finance Committee’s revised text of “Build Back Better Act”

Dec 6 - Notice 2021-65: Termination of employee retention credit, guidance for fourth quarter 2021 (COVID-19)

Dec 3 - Proposed regulations: Health insurance coverage limited to testing, diagnosis not “minimum essential coverage” (COVID-19)

Nov 30 - Notice 2021-64: Required amendments list (2021) for qualified retirement plans and 403(b) plans

Nov 19 - House passes “Build Back Better Act” with tax measures of interest for exempt organizations

Nov 19 - AOD 2021-4: Nonacquiescence to Eighth Circuit’s decision invalidating part of Reg. section 1.170A-9(c)(1), primary function of education organization

Nov 18 - Rev. Procs. 2021-48, 2021-49, 2021-50: Tax treatment of PPP loan forgiveness, amounts received under “Shuttered Venue Operator Grant” program

Nov 11 - KPMG report: “Build Back Better Act” tax proposals for exempt organizations in pending House bill

Nov 10 - Rev. Proc. 2021-45: Inflation adjustments for 2022, items of interest to exempt organizations

Nov 4 - Treasury to allocate $5 billion in New Markets Tax Credit (NMTC) authority for 2021

Nov 3 - Modified “Build Back Better Act” would exclude prior proposal on investment income tax of educational institutions; research infrastructure credit retained

Nov 3 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Connecticut)

Oct 28 - New legislative text for “Build Back Better Act” includes key education provisions

Oct 27 - IRS expands tax relief, certain taxpayers affected by Hurricane Ida (Mississippi)

Oct 21 - Notice 2021-56: Standards for a limited liability company to be described in section 501(c)(3)

Oct 18 - IRS clarifies FAQs may offer reasonable cause for penalty protection, but are not precedential

Oct 7 - IRS TE/GE compliance priorities, 2022 program letter

Oct 6 - Notice 2021-58: Application of certain extensions under COBRA (COVID-19)

Sep 16 - KPMG report: Tax proposals for budget reconciliation legislation approved by Ways and Means

Sep 14 - Ways and Means tax proposals include measures that would affect higher education

Sep 14 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Pennsylvania)

Sep 13 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (North Carolina)

Sep 10 - IRS Priority Guidance Plan 2021-2022—exempt organization projects

Sep 10 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Mississippi)

Sep 8 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (New York and New Jersey)

Sep 8 - Regulations: Recapture of excess employment tax credits under the “American Rescue Plan Act” (COVID-19)

Sep 7 - Notice 2021-53: Reporting qualified sick leave, qualified family leave wages (COVID-19)

Sep 3 - Rev. Proc. 2021-40: New no-rule area for private letter rulings on self-dealing

Sep 3 - Penalty for failure to deposit taxes under CARES Act (Chief Counsel legal advice memo)

Aug 31 - Rev. Proc. 2021-39: Further extension of relief regarding tax-exempt bonds (COVID-19)

Aug 31 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Louisiana)

Aug 27 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (California)

Aug 27 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Tennessee)

Aug 24 - KPMG report: Employee retention credit—additional guidance ties up many loose ends

Aug 10 - Rev. Proc. 2021-33: Safe harbor for employers to exclude amounts for determining employee retention credit (ERC) eligibility

Aug 4 - Notice 2021-49: Guidance for employers claiming employee retention credit, for third and fourth quarters 2021

Jul 29 - IRS updates FAQs on paid leave credits available for employers; leave provided to employees with regard to vaccinations (COVID-19)

Jul 28 - KPMG report: IRS scrutiny of hospitals’ net operating losses

Jul 28 - KPMG report: Employers helping employees—disaster relief

Jul 26 - Notice 2021-46: Additional IRS guidance on premium assistance for COBRA benefits

Jul 21 - Proposed regulations: Electronic-filing requirements for specific tax returns, other documents

Jul 21 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Michigan)

Jul 1 - U.S. Supreme Court: California’s requirement for disclosure of identities of donors violates First Amendment

Jun 30 - Notice 2021-42: Employer leave-based donation programs, extended for 2021 (COVID-19)

Jun 29 - IRS memorandum on TE/GE exam activities (COVID-19)

Jun 28 - KPMG report: Reference guide for tax-exempt organizations, preparing 2020 Form 990

Jun 16 - Proposal to revise rules governing donor advised funds, new rules for private foundations

Jun 16 - Private foundations must now file Form 4720 electronically

Jun 10 - Final regulations: Mandatory 60-day postponement of tax deadlines, federally declared disasters

Jun 10 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Louisiana)

Jun 1 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (West Virginia)

Jun 1 - Tax proposals in Biden Administration’s FY 2022 budget, only indirect impact for exempt organizations

May 20 - KPMG report: IRS guidance on premium assistance for COBRA benefits (Notice 2021-31)

May 18 - Notice 2021-31: Premium assistance and tax credit for COBRA continuation of health coverage (Q&As)

May 17 - Regulations implementing funding to support state and local governments (COVID-19)

May 14 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Tennessee)

May 13 - Eighth Circuit reverses district court, finds regulations are valid

May 10 - Notice 2021-26: Treatment of dependent care assistance programs clarified for 2021 and 2022 (COVID-19)

May 10 - Rev. Proc. 2021-25: HSA inflation-adjusted amounts for 2022

May 10 - Treasury launches emergency funding relief for state and local governments (COVID-19)

Apr 29 - “Qualified disaster” declarations allowing employer-sponsored charities to provide relief (Alabama and Kentucky)

Apr 22 - Rev. Proc. 2021-20: Safe harbor, expense deductions for taxpayers that received first-round PPP loans

Apr 21 - Tax credits for certain employers providing paid leave to employees receiving COVID-19 vaccines

Apr 19 - IRS allows temporary relief from handwritten signature requirement for more tax forms (COVID-19)

Apr 14 - Notice 2021-28: Recommendations for IRS 2021-2022 Priority Guidance Plan

Apr 7 - Updated FAQs about PPP loans

Apr 6 - KPMG report: Notice 2021-23 and employee retention credit for first two calendar quarters of 2021

Apr 5 - IRS TE/GE division announces new compliance initiatives

Apr 2 - Notice 2021-23: Employee retention credit, for first two quarters of 2021

Mar 30 - President Biden signs legislation extending PPP (COVID-19)

Mar 30 - IRS guidance for students, higher education institutions on reporting emergency financial aid (COVID-19)

Mar 29 - Notice 2021-21: Additional tax deadlines extended to May 17; Form 990 series not included

Mar 25 - Congress passes bill extending PPP through June 30, 2021

Mar 25 - SBA notice for applications, “Shuttered Venue Operators Grant” awards for 2021

Mar 22 - SBA to accept “Shuttered Venue Operators Grant” applications beginning April 8, 2021

Mar 18 - SBA interim final rule concerning PPP loans, reflecting Rescue Act measures

Mar 18 - Updated FAQs about “Shuttered Venue Operators Grant” program

Mar 18 - IRS memo for TE/GE division; interim guidance on 9100 relief for exemption applications

Mar 17 - IRS to extend tax filing deadline to May 17; Form 990 series not listed

Mar 17 - Updated FAQs on PPP loans

Mar 15 - Legislative changes to “Shuttered Venue Operators Grant” program and PPP eligibility requirements

Mar 15 - IRS addresses electronic filing of Form 990-T

Mar 15 - KPMG report: Employer’s role in Rescue Act COBRA subsidies and tax credits

Mar 11 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Louisiana)

Mar 11 - President Biden signs COVID relief legislation

Mar 10 - Congress passes COVID relief legislation

Mar 10 - Compensation and benefits-related provisions in COVID relief bill

Mar 10 - Updated information on “Shuttered Venue Operators Grant” program

Mar 6 - Senate passes its version of COVID-19 relief bill

Mar 5 - KPMG report: Notice 2021-20 provides much anticipated guidance regarding the employee retention credit for 2020

Mar 3 - IRS memo for TE/GE examiners; interim guidance on “section 506 notifications”

Mar 3 - Updated FAQs on PPP loans; guidance on second draw PPP loans

Mar 1 - Notice 2021-20: FAQs on employee retention credit, and Paycheck Protection Program loans (COVID-19)

Feb 25 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Oklahoma)

Feb 22 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Texas)

Feb 19 - Grants for “Shuttered Venue Operators” not available if venue operators filed PPP applications

Feb 18 - Notice 2021-15: Relief for health FSAs and dependent care assistance programs under “cafeteria plans” (COVID-19)

Feb 8 - IRS TE/GE division releases summary of “FY 2020 accomplishments”

Feb 1 - Updated FAQs on PPP loans; guidance about “second draw” PPP loans

Feb 1 - KPMG report: Employer-provided student loan repayments, tax-free benefits

Jan 29 - IRS provides recordkeeping relief; increased deduction limits for corporate cash contributions for disaster relief

Jan 28 - IRS guidance (updated FAQs), tax credits for small and midsize employers providing paid leave (COVID-19)

Jan 25 - KPMG report: Review of compensation and benefits-related tax provisions in Consolidated Appropriations Act, 2020

Jan 20 - KPMG report: COVID relief extended for qualified opportunity funds and investors

Jan 20 - Notice 2021-10: Additional relief for qualified opportunity zones and investors (COVID-19)

Jan 19 - KPMG report: Full deduction for business meals provided by a restaurant

Jan 19 - Notice 2021-6: Information returns and payee statements waived regarding PPP, other relief programs (COVID-19)

Jan 19 - Notice 2021-11: Employee payroll tax deferral, further postponed (COVID-19)

Jan 15 - Final regulations released to Federal Register: Excise tax for excess remuneration and excess parachute payment

Jan 15 - Rev. Rul. 2021-3: Covered compensation tables for 2021 plan year

Jan 14 - KPMG report: Final section 4960 regulations on excise tax for excess remuneration and excess parachute payment for applicable tax-exempt organizations

Jan 11 - Final regulations: Excise tax on excess compensation, parachute payments made by tax-exempt organizations (text of regulations)

Jan 11 - Proposed regulations: Mandatory 60-day postponement of tax deadlines, federally declared disasters

Jan 6 - Rev. Rul. 2021-2: Deduction of eligible expenses allowable, PPP loan forgiveness

Jan 5 - Final regulations pending OIRA review: Excise tax on tax-exempt organization compensation

Jan 5 - Expanded employee retention credit, charitable-giving provisions among tax measures enacted at end of 2020

Jan 5 - IRS releases Form 990 draft instructions for 2020

Jan 5 - New TE/GE compliance initiatives

Jan 5 - Rev. Proc. 2021-8 and annual revenue procedures; revised process for Form 1024-A for section 501(c)(4) determinations  

Jan 4 - Notice 2021-7: Temporary relief to value personal use of employer-provided automobile (COVID-19)

Dec 28 - President signs year-end funding, COVID-19 relief legislation; tax provisions are enacted

Dec 22 - Notice 2021-2: Standard mileage rates for 2021

Dec 22 - Legislative update: Year-end funding and COVID relief legislation; charitable giving provisions extended, expanded

Dec 17 - IRS memorandum for TE/GE employees, examination timelines again modified (COVID-19)

Dec 16 - Notice 2021-01: Delayed e-filing requirements, Form 4720 filed by private foundations

Dec 16 - IRS confirms emergency relief grants to students are not reported on Form 1098-T (COVID-19)

Dec 15 - Final regulations released to Federal Register: Parking deduction limitations under section 274

Dec 14 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Alabama)

Dec 11 - Final regulations: Grandfathered group health plans, health insurance coverage

Dec 10 - KPMG report: Final regulations addressing parking deduction limitations under section 274

Dec 10 - Updated FAQs on PPP loans; questionnaires to verify loan eligibility and forgiveness

Dec 9 - Form 990 series and instructions for 2020

Dec 9 - Notice 2020-86: Q&A guidance on safe harbor retirement plans

Dec 9 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Puerto Rico)

Dec 9 - Final regulations: Qualified transportation and commuting expenses under section 274 (text of regulations)

Dec 2 - KPMG report: Separately computed UBTI, analysis of final regulations

Nov 30 - Final regulations released to Federal Register: Separately computed UBTI

Nov 20 - IRS to revise Form 1024-A to allow for electronic submission

Nov 20 - Notice 2020-83: Required amendments list (2020) for qualified retirement plans and 403(b) plans

Nov 19 - IRS offers clarifications in FAQs addressing interaction of ERC and PPP loans in acquisitions

Nov 19 - Rev. Proc. 2020-51: Safe harbor for claiming deductions by taxpayers that received PPP loans

Nov 19 - Rev. Rul. 2020-27: No deduction of eligible expenses for 2020 if reasonable expectation of PPP loan forgiveness

Nov 19 - Final regulations: Separately computed UBTI (text of regulations)

Nov 18 - IRS Priority Guidance Plan 2020-2021—exempt organization projects

Nov 13 - KPMG report: Election results so far; preliminary observations regarding effect on future tax agenda

Nov 5 - IRS TE/GE compliance priorities, 2021 program letter

Nov 5 - Rev. Rul. 2020-23, Notice 2020-80: Distributions from terminating section 403(b) plans

Nov 4 - Rev. Proc. 2020-49: Extended relief regarding tax-exempt bonds (COVID-19)

Nov 3 - Final rule on public disclosure of health plan and health insurance coverage information

Nov 2 - Interim final rule: Accessibility to COVID-19 vaccine for individuals in the United States

Oct 26 - IRS EO release addresses auto-revocation issues, royalty income, e-filing expectations

Oct 26 - Rev. Proc. 2020-45: Inflation adjustments for 2021, individual taxpayers

Oct 26 - Notice 2020-79: Pension plans, cost-of-living adjustments for 2021

Oct 19 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (California, Louisiana)

Oct 14 - Final regulations released to Federal Register: Excise tax on college net investment income

Oct 8 - Updated FAQs on PPP loans; extension of deferral period (COVID-19)

Oct 5 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Florida) 

Oct 2 - KPMG report: Changes to Indian FCRA prohibit sub-grants, further limit administrative expenses

Oct 2 - KPMG report: Final regulations on deductibility of meal and entertainment expenses (initial impressions)

Sep 30 - Final regulations: Deductibility of meal and entertainment expenses (text of regulations)

Sep 24 - TE/GE memo updates examination process

Sep 24 - “Qualified disaster” declaration allowing employer-sponsored charities to provide relief (Alabama)

Sep 23 - KPMG report: Initial impressions of final regulations, excise tax on college net investment income

Sep 22 - Treasury announces New Markets Tax Credit (NMTC) allocations for 2020, increased to $5 billion

Sep 18 - Final regulations: Excise tax on college net investment income (text of regulations)

Sep 18 - “Qualified disaster” declarations allowing employer-sponsored charities to provide relief (Oregon and Puerto Rico)

Sep 16 - IRS draft of Form 990-T for 2020 would revise reporting of UBTI

Sep 16 - IRS release on expedited request for letter rulings (COVID-19)

Sep 11 - Notice 2020-71: Per diem rates, substantiation of employee lodging, meals, incidentals (2020-2021)

Sep 11 - Tax relief for Puerto Rico taxpayers affected by Tropical Storm Isaias

Sep 9 - Notice 2020-66: Medicaid coverage of COVID-19 testing and diagnostic services

Sep 9 - Final regulations, excise tax on college net investment income; OIRA review completed

Sep 3 - IRS announces new Associate Chief Counsel EEE

Sep 1 - KPMG report: Telemedicine and tax (COVID-19)

Aug 31 - KPMG report: Initial analysis of Notice 2020-65, guidance on employee payroll tax deferral

Aug 28 - Notice 2020-65: Implementing executive action, employment tax deferral (COVID-19)

Aug 26 - Senate Finance Committee report on syndicated conservation-easement transactions

Aug 25 - Final regulations pending OIRA review: Excise tax on college net investment income

Aug 24 - IRS reminder, required minimum distribution rollovers, repayments due by August 31 (COVID-19)

Aug 21 - IRS statement on failure-to-deposit penalties, employers claiming new tax credits (COVID-19)

Aug 17 - KPMG report: Reference guide for tax-exempt organizations, preparing 2019 Form 990

Aug 14 - IRS memorandum for TE/GE employees; church claims for refund or abatement

Aug 12 - FAQs on PPP loans; payments of fees and health benefits (COVID-19)

Aug 12 - Announcement 2020-14: Increased user fees for employee plan rulings and determinations