Our Thoughts On

Sort by

Categories
Authors

Gene Logan

Articles 1 - 10 of 12

Additional Guidance Provided on Separating Unrelated Businesses Activities

The Internal Revenue Service (IRS) issued proposed Regulations (REG-106864-18) on the “siloing” of unrelated business income under §512(a)(6).

Coronavirus Small Business Financial Relief Ohio Update

This article was updated on March 30, 2020. Updates to this article will be made as new information becomes available. Schneider Downs continues to track
Tax
Gene Logan | 12.18.2019

An End to the Upside Down World of Taxing Expenses?

Recent developments in Washington are providing hope that exempt organizations might be getting a surprise holiday present. Lawmakers and administration

IRS Guidance on Parking Expenses for Qualified Transportation Fringes Provides Opportunities for Exempt Organizations

The IRS has released Notice 2018-99, which provides interim guidance to tax-exempt organizations as to how unrelated business taxable income (UBTI) is

Register to receive our weekly newsletter with our most recent columns and insights.

Internal Revenue Service Seeking Comments on Proposed Changes to Donor Advised Funds

On December 4, 2017, the Internal Revenue Service (IRS) issued Notice 2017-73, wherein the agency describes the approaches it’s considering in addressing

Siloing of Unrelated Business Income Is Creating Many Questions for Tax-Exempt Organizations

“Siloing” is the term being used to describe the 2017 tax reform change that requires exempt organizations to separate each of their unrelated

Tax Reform Changes to Charitable Deduction

As promised, the House-Senate Conference Committee on the Tax Cuts and Jobs Act has preserved the deduction for charitable contributions. The new law actually
Not-for-Profit, Tax
Gene Logan | 10.31.2017

Trigger Question on the Rebuttable Presumption for Executive Compensation

The Tax-Exempt and Government Entities section of the Internal Revenue Service (IRS) has indicated that it will be using data-driven decision-making to

Register to receive our weekly newsletter with our most recent columns and insights.

Department of Labor Issues Final Rule on Overtime for White-Collar Workers

On Wednesday May 18, 2016, the Department of Labor (Department) issued the new Final Rule for Overtime for Exempt White-Collar Workers (Final Rule). The

What Items Should a Nonprofit Board Review Annually?

On an annual basis, there are a number of issues involving governance and management that a nonprofit’s board of directors should review. Among the

Register to receive our weekly newsletter with our most recent columns and insights.