403(b) Universal Availability Requirements under Scrutiny by IRS
A qualified 403(b) plan must satisfy the universal availability requirement with respect to elective deferrals. That means that all employees of the employer
Mandatory E-Filing of Nonprofit Tax Returns
On July 1, 2019, President Trump signed the Taxpayer First Act (Act), which requires all tax-exempt organizations to electronically file IRS Forms 990,
Is Your Nonprofit Organization at Risk of Falling Into the Starvation Cycle?
In 2009, Ann Goggins Gregory and Don Howard published an article in the Stanford Social Innovation Review that changed the way nonprofit organizations
Due to Feedback, IRS is Brainstorming Other Ways to Calculate the Tax on Parking
On December 10, 2018, the Internal Revenue Service (IRS) released interim guidance on the taxation of qualified transportation fringe benefits in the form