Elizabeth Johnston Wytock
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On May 26, the Internal Revenue Service (“IRS”) and the U.S. Department of the Treasury issued final regulations (the “Final Regulations”) relaxing nonprofit donor disclosure requirements under section 6033[1] of the Internal Revenue Code (the “Code”) for many non-charitable tax-exempt organizations. Stated generally, section 6033 requires organizations exempt from taxation under section 501(a) (including section … Continue Reading
IRS Issues Final Regulations on Nonprofit Donor Disclosure Requirements
By Amanda H. Nussbaum and Elizabeth Johnston Wytock on Posted in IRS, IRS Filings, Not-for-Profit, Tax-Exempt Organizations