BCLP Charity Law

Main Content

Quill is Dead – US Supreme Court Overrules “Physical Presence” Rule for Vendor Sales and Use Tax Collection Responsibility

June 22, 2018

Categories

On June 21, 2018, the United States Supreme Court, in a 5-4 decision, issued its opinion in South Dakota v. Wayfair, Inc. (Docket No. 17-494) overturning Quill v. North Dakota (504 U.S. 298 (1992)), finding that the physical presence requirement upheld in Quill for state sales and use tax collection jurisdiction (nexus) over out-of-state vendors was “unsound and incorrect” and not a proper application of the Constitutional Commerce Clause requirements and remanded the case “for any remaining claims regarding the commerce clause’s application in the absence of Quill.”

The decision means most online vendors will now be subject to state sales and use tax collection responsibility.  Click here to view the decision.

The Advisory Committee on Tax Exempt and Government Entities (ACT) Final Report

June 8, 2018

Categories

The 10 members of the ACT presented their 2018 report to the IRS in a public meeting in Washington, DC on June 7, 2018, on five issues:

  • Employee Plans: Recommendations regarding the re-opening of the IRS Determination Letter Program
  • Employee Plans: Recommendations regarding missing participants in retirement plans
  • Exempt Organizations: Recommendations regarding incentivizing universal e-filing for Forms 990
  • Indian Tribal Governments: Recommendations regarding sharing of taxpayer information with tribal government tax programs
  • Tax Exempt Bonds: Recommendations regarding encouraging self-compliance by issuers of tax-advantaged obligations/tax exempt bonds

Diversity & Inclusion in Your Volunteer Program

June 6, 2018

Categories

Friday, June 29, 2018, 9 a.m. to 4 p.m. in Social Science and Business – SSB #335 (on the UMSL north campus, note different building than most of our classes take place).

Diversity and inclusion initiatives have been proven to not only make organizations more accessible, but more successful. Intentional diversity and inclusion leads to more innovation in thinking, greater productivity, and a more engaged team. So how can we work to make our volunteer programs accessible to a wide range of people, in order to create an engaged, effective team of diverse volunteers? This interactive workshop will explore the concepts of diversity, inclusion, and implicit bias, in order to help us understand these concepts and their effect on our current practices around volunteer recruitment, engagement, and retention. Attendees will have the opportunity to evaluate their existing volunteer program through the lens of diversity and inclusion, brainstorm and share

Deadline Looming in the Distance for 403(b) Plans: What Plan Sponsors Should Be Doing Now

June 5, 2018

Categories

Last year when the IRS announced that the initial remedial amendment period for 403(b) plans will end March 31, 2020, the natural reaction to this very important (but rather remote) deadline was to immediately put it on the to-do list, somewhere near the bottom, where it has been languishing ever since.  If this describes your reaction, you are certainly not alone.

We think it is a good time to move this to the front burner and take some action.  As you may recall, 403(b) plan sponsors were required to adopt a written plan document for existing 403(b) plans on or before December 31, 2009.  At the time, there were no pre-approved 403(b) plans and no determination letter program was available for 403(b) plan sponsors to gain assurance that the document satisfied the requirements of section 403(b) and applicable regulations.  In order to provide a system of reliance

IRS issues new Strategic Plan

June 1, 2018

Categories

IRS issues new Strategic Plan

June 1, 2018

Authored by: Keith Kehrer

The Internal Revenue Service released a new five-year Strategic Plan outlining goals to improve taxpayer service and tax administration.

The Fiscal Year 2018-2022 IRS Strategic Plan will serve as a roadmap to help guide the agency’s programs and operations. The plan will also help meet the changing needs of taxpayers and members of the tax community.

The strategic plan, developed with input from external partners as well as IRS employees, focuses on six goals that will help improve customer service:

  • Empower and enable all taxpayers to meet their tax obligations
  • Protect the integrity of the tax system by encouraging compliance through administering and enforcing the tax code
  • Collaborate with external partners proactively to improve tax administration
  • Cultivate a well-equipped, diverse, flexible and engaged workforce
  • Advance data access, usability and analytics to inform decision-making and improve operational outcomes
  • Drive increased agility, efficiency, effectiveness and security in IRS operations
  • EO Update: e-News for Charities & Nonprofits

    May 24, 2018

    Categories

    EP and EO participating in 2018 IRS Nationwide Tax Forums

    Employee Plans and Exempt Organizations will participate in the 2018 IRS Nationwide Tax Forums in five cities starting in July. The forums offer three days of seminars and workshops featuring speakers from both the IRS and tax practitioner organizations. In addition to getting the latest tax information, tax professionals can earn continuing education credits for their attendance.

    Tax Scams/Consumer Alerts

    Thousands of people have lost millions of dollars and their personal information to tax scammers using regular mail, phone, or email.

    The IRS doesn’t initiate contact with taxpayers by email, text messages or social media channels to request personal or financial information. Recognize the telltale signs of a scam. See: How to know it’s really the IRS calling or knocking on your door

    Updated forms and publications:

    Upcoming professional development class offered by the NPML Program at UMSL – Search Engine Optimization and Search Marketing 101 for Nonprofits

    May 22, 2018

    Categories

    Thursday, June 14, 2018 from 3-5 p.m. in # 202 JC Penney Conference Center (on the UMSL north campus)

    This interactive and data-driven workshop covers a range of SEO (Search Engine Optimization) and on-line search marketing issues.  Some of the topics to be covered will include:

    • Increasing organic search visibility
    • On-page optimization
    • Keyword discovery
    • Tracking and reporting
    • Link building
    • Search marketing, including Google Grants
    • Content marketing

    Showing up in search engine results (organic search) is a key way to reach your most important audiences. But improving your website’s visibility in Google can be daunting. Designed specifically for nonprofit organizations, this expert-led workshop will teach you how to implement SEO best practices that will improve your organization’s online visibility, boost fundraising efforts, drive qualified web traffic, and bring increased awareness to your cause.

    Key Takeaways:

    • How search engines work
    • The 3 most important SEO considerations
    • How SEO fits

    Upcoming Web conferences

    May 18, 2018

    Categories

    Upcoming Web conferences

    May 18, 2018

    Authored by: Keith Kehrer

    Understanding Payment Options – Thursday, May 24 (Two Sessions)

    Includes an overview of:

    • Direct Pay
    • Online Payment Agreements
    • Cash Payments/IRS-Pay Near Me
    • Other Payment Options
    • Plus a live Q & A

    Register for one of these sessions.

    • Session 1 (60 minutes) 11 a.m. Eastern
    • Session 2 (60 minutes) 2 p.m. Eastern – Closed captioning offered for Session 2 web conference ONLY.

    The Office of Professional Responsibility: What You Need to Know about Practicing before the IRS (rebroadcast) – Wednesday, June 13

    This free two-hour broadcast is for tax professionals and covers:

    • Changes to the regulations governing tax practice before the IRS (Circular 230 Rev. 6/2014)
    • Due Diligence obligations of tax professionals
    • Overview of other key Circular 230 provisions
    • Practitioner responsibilities to their clients and the Tax Administration System
    • Best practices for tax professionals
    • Office of Professional Responsibility Policies and Procedures

    Register

    EO Update: e-News for Charities & Nonprofits

    May 9, 2018

    Categories

    New IRS online tool offers expanded access to information on tax-exempt organizations; newly-filed data available to public for first time

    The IRS introduced a new online tool designed to provide faster, easier access to publicly available information about exempt organizations.

    The new Tax Exempt Organization Search (TEOS) replaces EO Select Check, a more limited tool available since 2012 that focused primarily on providing information on an organization’s tax-exempt status. Among the enhancements, the new TEOS tool includes images of newly-filed 990 forms and it’s mobile friendly so you can access it using smartphones or tablets.

    “This new tool provides taxpayers an easy way to get information about charitable organizations,” said Acting IRS Commissioner David Kautter. “Tax-exempt organizations play a critical role in our nation, and this will provide greater insight for people considering donations.”

    Many tax-exempt organizations must file information returns by May 15; do not include

    Making a Difference (and a Profit): Advantages and Disadvantages of Forming or Converting into a “B” Entity

    April 30, 2018

    Categories

    With the creation of “B” Entities, businesses no longer need to choose between shareholder value and social impact.  Under traditional corporate structures, directors have a fiduciary duty to maximize corporate profits and “shareholder value,” which can drive companies to focus more on short-term earnings than their communities and the environment.  “B” Entities, on the other hand, refer to a corporate structure or private certification that requires directors to consider the social and environmental impact of their decisions in addition to the shareholders’ pecuniary interests.  “B” Entities can therefore be compelling for new businesses seeking to prioritize social good or for existing companies trying to demonstrate a commitment to running a sustainable, socially responsible business.

    There are two types of “B” Entities:  “Benefit Corporations” and “Certified B Corporations.”  A company can be a Benefit Corporation or a Certified B Corporation or both.

    A Benefit Corporation (also known in some states as a “Public

    The attorneys of Bryan Cave LLP make this site available to you only for the educational purposes of imparting general information and a general understanding of the law. This site does not offer specific legal advice. Your use of this site does not create an attorney-client relationship between you and Bryan Cave LLP or any of its attorneys. Do not use this site as a substitute for specific legal advice from a licensed attorney. Much of the information on this site is based upon preliminary discussions in the absence of definitive advice or policy statements and therefore may change as soon as more definitive advice is available. Please review our full disclaimer.