Brian Huber
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On August 21, 2018, the Internal Revenue Service (“IRS”) released Notice 2018-67 (the “Notice”), addressing issues relevant to tax-exempt organizations arising under new Section 512(a)(6) of the Internal Revenue Code (the “Code”), promulgated pursuant to the 2017 U.S. tax legislation that is commonly referred to as the “Tax Cuts and Jobs Act.” Section 512(a)(6) requires … Continue Reading
Tax-Exempts May Limit Fund Investments Pursuant to New IRS Guidance on UBTI
By Scott S. Jones, Arnold P. May, Jeremy Naylor, Amanda H. Nussbaum, Brian Huber and Brianna Reed on Posted in IRS, Private Foundations