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Congress Is Considering a Tax Bill That Doesn’t Restore the Expired Charitable Deduction. Let’s Change That.

Momentum Nonprofit Partners

billion over ten years, according to the Joint Committee on Taxation. The benefits would be paid for by stopping fraudulent claims of the Employee Retention Tax Credit (ERTC), suspending claims after Jan. 31, extending the time for the IRS to pursue invalid claims, and establishing penalties.

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What Supreme Court’s ‘Chevron’ Decision Means To Nonprofits

The NonProfit Times

In rare cases, especially in areas of complexity such as in the taxation of estates and trusts, Congress authorizes Treasury and the IRS to issue so-called “legislative” regulations which normally have the legal effect of a statute. The validity of such regulations is almost always granted strong legal deference under a Chevron analysis.

Law 105
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Donor-advised Funds Are Misunderstood, Bound to Be Regulated, and Not Going Anywhere

iMarketSmart

Among the articles I’ve read on donor-advised funds, and the conversations I’ve had over the past five years with nonprofit professionals, seemingly everyone shies away from our industry’s dwindling donor retention rates. Our Live Benchmarks from Fundraising Report Card show a drop in donor retention. The future of donor-advised funds.

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How to Restore the Care in Long-Term Nursing Care

NonProfit Quarterly

Research on ESOPs has shown that employees in such companies are more motivated and have higher retention rates than workers at investor-owned companies (Hricko and Starr 2014; Jenkins and Chivers 2022; Josephs 2021). The Global Social Enterprise Lawmaking Phenomenon: State Initiatives on Purpose, Capital, and Taxation.” Tawfik, and P.