Christopher T. Bird

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Christopher T. Bird is an Associate in the Tax Department, resident in the Boston office. He focuses on tax and economic issues associated with the formation of, and investments in, U.S. and non-U.S. venture capital funds, buyout funds, funds-of-funds, secondary funds and other investment partnerships.Prior to joining Proskauer, Chris was an associate in the Boston office of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., where he practiced in a wide range of federal and state tax matters, including the taxation of partnerships and limited liability companies, mergers and acquisitions, securities offerings, clean and renewable energy-related tax incentives, withholding tax compliance, sales and use tax, and immigration-related tax issues. He also focused on various matters relating to not-for-profit organizations, such as assisting clients in obtaining tax-exempt status and dealing with unrelated business income tax issues.


Articles By This Author

New Form 8940 for Miscellaneous Exempt Organizations Determination Requests

Posted on August 14, 2011 by Christopher T. Bird

 The IRS released a new form last week for tax-exempt organizations to request determinations about their tax-exempt status (other than an initial application for exemption). There was previously no form for making such requests. The one-page Form 8940 , Request for Miscellaneous Determination, can be used to make a request for:

  • advance approval of private foundation scholarship procedures;
  • advance approval of certain private foundation set-asides;
  • advance approval of private foundation voter registration activities;
  •  exemption from Form 990 filing requirements;
  • advance approval that a potential grant or contribution constitutes an "unusual grant" excluded from certain public support calculations;
  • change in type (or initial determination of type) of a Code Section 509(a)(3) supporting organization;
  • reclassification of foundation status, including a voluntary request from a public charity for private foundation status;
  • termination of private foundation status under Code Section 507(b)(1)(B)　(advance ruling request); and
  • termination of private foundation status under Code Section 507(b)(1)(B)　(60-month period ended).
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275,000 Nonprofits Lose Tax-Exempt Status

Posted on June 20, 2011 by Christopher T. Bird

The IRS announced June 8, 2011 that approximately 275,000 organizations lost their tax-exempt status because they did not file annual returns for three consecutive years.  The IRS has published on its website separate lists of affected organizations for each state; OpenData also provides on its website a searchable combined list.

While Section 6033(a) of the Tax Code requires most tax-exempt organizations to file annual information returns, the Pension Protection Act of 2006 imposed a filing requirement on small organizations for the first time in 2007.  Despite the IRS’s information campaign over the last several years, it appears many organizations nevertheless remained unaware of their filing obligations and that, under Code Section 6033(j), organizations will lose their exempt status if they do not file for three consecutive years. 

 

 

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