Insights on Litigation

Nonprofits and associations commonly receive subpoenas. Though it can be stressful to receive one, engaging in appropriate due diligence can help an organization effectively manage its response.

As 2024 gets underway, the nonprofit sector will continue to face new challenges in addition to grappling with ongoing challenges that continue to impact the sector.

The Internal Revenue Service (IRS) recently published a new Technical Guide for tax-exempt 501(c)(6) trade associations, business leagues, chambers of commerce, real estate boards, and other organizations exempt from federal taxation under IRC 501(c)(6). The new guide is part of an ongoing effort.

On August 16, 2022, the Internal Revenue Service issued a final regulation on its ability to provide state governments with information regarding organizations seeking to become exempt and those already exempt from federal income taxation under Section 501(c) of the Internal Revenue Code.[1]

Non-profit organizations that utilized tax-exempt bonds to finance their facilities have, since 1997, been confronted with somewhat complex and highly formulaic Federal tax rules governing how they may engage third parties to manage their facilities, commonly known as the Management Contract Rules.

The Washington Business Journal announced that three projects that Arent Fox LLP advised on were honorees in its Washington-DC area’s Best Real Estate Deals of 2015.