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Higher Education, Internal Revenue Service, Not-for-Profit, Schneider Downs, Tax
Sarah Piot | 9.24.2018

New Submission Requirements for Forms 1099-MISC

The Protecting Americans from Tax Hikes (PATH) Act of 2015 updated the due date filing requirements for Forms 1099-MISC as follows: January 31 - Reporting

Internal Revenue Service, Tax, Wealth Management
Melanie LaSota | 9.18.2018

Administrative Expenses for Trusts and Estates Will Remain Deductible

The Internal Revenue Service (the “IRS”) has announced in Notice 2018-61 (the “Notice”) that it plans to issue regulations clarifying

ERISA, Higher Education, Internal Revenue Service
Schneider Downs Professional | 9.7.2018

Student Loan Repayment Program - A Retirement Plan Twist

A recent IRS decision allowing an employer to offer a student loan repayment (SLR) benefit as an element of its retirement plan could open the door to

Higher Education, Internal Revenue Service, Not-for-Profit, Tax
Schneider Downs Professional | 9.5.2018

Free Speech/Privacy Advocates Score Significant Victory with Changes to Form 990 Schedule B Disclosure Requirements

Advocates of free speech and personal privacy scored a significant victory with the Service's recent release of Revenue Procedure 2018-38. Effective

Internal Revenue Service, Tax, Tax Reform, TCJA
Schneider Downs Professional | 8.30.2018

IRS Provides Guidance on What Constitutes a Covered Employee under Code Sec. 162(m)

On August 22, the IRS issued Notice 2018-68, providing guidance on the application of section 162(m), which generally limits the amount of a deduction

Internal Revenue Service, Tax, Tax Reform
Kirk Mitchell | 8.30.2018

The interplay of the new charitable deduction regulations and state and local tax credits

There is a lot of concern, and possibly even misconceptions, regarding the (practical) impact of the proposed charitable contribution regulations that

Higher Education, Internal Revenue Service, Not-for-Profit, Tax
Schneider Downs Professional | 8.21.2018

Final Regulations on Recordkeeping and Substantiating Charitable Contributions

The American Jobs Creation Act of 2004 and the Pension Protection Act of 2006 made changes to the charitable contribution deduction recordkeeping and substantiation

Health Care, Higher Education, Internal Revenue Service, Not-for-Profit, Tax
Schneider Downs Professional | 8.13.2018

IRS Releases Draft of 2018 Form 990

On July 18, 2018, the Internal Revenue Service (IRS) released a draft of the 2018 Form 990. With the passing of The Tax Cuts and Jobs Act (The Act), two

Internal Revenue Service, Tax, Tax Reform
Kirk Mitchell | 8.9.2018

IRS Releases Proposed Regulations on the 20% Qualified Business Income Deduction for Flow-through Businesses

On August 8, the Treasury Department and Internal Revenue Service released long-awaited regulations on the 20% deduction for pass-through businesses whose

Internal Revenue Service, Tax
Schneider Downs Professional | 7.24.2018

How

In Notice 2018-61 issued July 13, 2018 by the Internal Revenue Service ("IRS"), the IRS has provided insight to the recently enacted Internal

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