Religious Land Use Law Could Affect Local Zoning Codes
May 2008 |
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Bulletin on the Religious Land
Use and Institutionalized Persons Act of 2000 and its impact on local land use regulations. |
The Nonprofit Advocate - April 2008
April 2008 |
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News and information for nonprofit organizations, including an update on the proposed Ohio Healthy Families Act initiative. |
The Bricker Water Cooler: A Human Resources Advisory - Spring 2008
April 2008 |
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Discussion of 403(b) tax sheltered annuity regulations; proposed Ohio law on sexual orientation, executive compensation and more. |
The Nonprofit Advocate -- March 2008
March 2008 |
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News and information of interest to nonprofit organizations. |
Tax-Exempt 501(c)(3) Bonds and IRS Form 990 Redesign: Act Now to Avoid Pitfalls Later
March 13, 2008 |
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Bulletin on the IRS Form 990 redesign and the impact of Schedule K on hospitals with tax-exempt bonds. |
IRS Issues Revised Good Governance Practices for 501(c)(3) Organizations
March 2008 |
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Bulletin on the revised IRS good governance practices for charitable organizations. |
The Nonprofit Advocate -- February 2008
February 2008 |
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News and information for nonprofit organization, including discussion of an IRS fact sheet on tax exempts' examination and compliance check procedures |
The Nonprofit Advocate - January 2008
January 2008 |
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News and information for nonprofit organizations including a discussion of the 2008 Exempt Organizations Implementing Guidelines issued by the IRS. |
The Nonprofit Advocate - December 2007
December 2007 |
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News and information for nonprofit organizations, including an update on Ohio's proposed pregnancy leave rule. |
Human Resources Bulletin: The Facts About the Ohio Healthy Families Act
December 2007 |
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Information on and a series of questions and answers on the proposed Ohio mandatory leave initative. |
The Nonprofit Advocate - November 2007
November 2007 |
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News and information of interest to nonprofit businesses, including the FIN 48 guidance delay. |
The Nonprofit Advocate - October 2007
October 2007 |
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News and information of interest to nonprofit organizations, including a Form 990 update. |
IRS Revenue Ruling Reminds Charities of Prohibition on Election Activity
October 2007 |
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Bulletin on IRS revenue ruling reminding
501(c)(3) organizations of the prohibition on
partisan activity by charitable organizations.
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The Nonprofit Advocate -- September 2007
September 2007 |
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News and information for nonprofit organizations, including update on the requirements applicable to Type III supporting organizations which are the subject of a recent Advance Notice of proposed rulemaking issued by the IRS and the Department of the Treasury. |
The Nonprofit Advocate - August 2007
August 2007 |
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News and information of interest to nonprofit organizations, including a discussion of facts and fiction associated with overtime pay. |
IRS Begins Post-Issuance Compliance Initiative for Qualified 501(c)(3) Bond Issues
August 2007 |
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Bulletin discussing post-issuance requirements relating to the federal tax exemption of interest on Qualified 501(c)(3) Bonds issued on behalf of section 501(c)(3) organizations. |
Ohio Supreme Court Rebuffs Effort to Narrow Charitable Use Property Exemption
August 2007 |
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Bulletin on Ohio Supreme Court decision affirming a decision of the Board of Tax Appeals that upheld a real property tax exemption for the administrative offices of a community health services organization. |
Two Deadlines Are Approaching For all Tax-Exempt and Government Employers
August 2007 |
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Bulletin on the approach of two important deadlines for all tax-exempt and government employers regarding deferred compensation plans. |
The Nonprofit Advocate - July 2007
July 2007 |
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News and information of interest to nonprofit organizations, including an update on the redesigned Form 990. |
The Nonprofit Advocate - June 2007
June 2007 |
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News and information of interest to nonprofit organizations. |
IRS Announces Comprehensive Bond Compliance Survey of Charities
June 2007 |
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Bulletin on the Internal Revenue Service's recently announced second major audit initiative focusing on qualified
501(c)(3) bonds issued on behalf of tax-exempt organizations.
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Recent Developments in Ohio Student Lending Investigation: Investigation Expanded to Alumni Associations & Foundations - Ohio Ethics Commission Issues Warning
May 2007 |
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Bulletin on the expanded investigation and review of student lending practices in Ohio with a warning by the Ohio Ethics Commission and an announcement by the Ohio Attorney General of a broader review. |
Student Loan Controversy: Ohio Joins the Nationwide Fray
May 2007 |
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Bulletin on an investigation by Ohio Attorney General into higher education student loan lending practices. |
Ten Things Every Nonprofit Should Know About Section 409A
May 2007 |
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Article discussing the IRS' recently released final regulations on the application of section 409A to nonqualified deferred compensation plans and the significant changes impacting tax-exempt organizations. |
The Nonprofit Advocate - April 2007
April 2007 |
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Article on employee blogging about work-related issues and other news of interest to nonprofit organizations. |
The Check is Not Only Thing You Have to Sign: Filing Requirements for Corporate Contributors to Ballot Issue Campaigns
April 2007 |
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Discussion of expenditure reporting requirements for corporations and labor organizations that support or oppose ballot issues. |
Acredula Newsletter -- Spring 2007
April 2007 |
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Second in a series for governing board members and corporate executives on responding to a government investigation and a discussion of finding quality board members. |
IRS Issues Report on Exempt Organization Compensation
April 2007 |
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Bulletin on the 2007 IRS report on charitable organizational executive compensation finding significant noncompliance. |
The Nonprofit Advocate -- March 2007
March 2007 |
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News and information of interest to nonprofit organizations. |
The Nonprofit Advocate -- February 2007
February 2007 |
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News and information of interest to nonprofit organizations, including update on IRS exempt organization compensation report. |
IRS Releases Suggested Governance Guidelines of Tax Exempts
February 2007 |
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Bulletin on the newly released IRS model guidelines for governance of 501(c)(3) organizations. |
The Nonprofit Advocate - January 2007
January 2007 |
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News and information of interest to nonprofit organizations, including update on Ohio Supreme Court case on public records. |
The Nonprofit Advocate -- December 2006
December 2006 |
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News and information of interest to nonprofit organizations. |
When to Blow the Whistle--Wiith Respect to a Private Organization
December 2006 |
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Guidance on when someone may be legally required to blow the whistle on irregularities within a private organization. |
The Nonprofit Advocate -- November 2006
November 2006 |
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News and information for nonprofit organizations, including IRS guidance on employer-provided fringe benefits. |
Ohio's Smoke Free Workplace Act: What Businesses Need to Know
November 2006 |
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Bulletin Ohio's new Smoke-Free Workplace Act, passed by the voters on November 7, 2006 and establishing a statewide smoking ban that applies to almost every public place and business. |
The Nonprofit Advocate -- October 2006
October 2006 |
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News and information of interest to nonprofit organizations. |
Ohio Supreme Court Sets New Test for Determining Whether a Private Entity is Subject to Public Records Laws
October 2006 |
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The Ohio Supreme Court recently announced a new standard for determining whether a private entity is a public institution for purposes of application of the public records law. |
Streamlining Ohio's Laws Governing Business Entities
October 2006 |
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Bulletin on Ohio House Bill 301, effective on October 12, 2006, which changes many portions of the Ohio laws governing business entities. |
The Nonprofit Advocate -- September 2006
September 2006 |
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News and information of interest to nonprofit organizations, including campaign intervention cautions. |
Lobbying Activity By Nonprofit Corporations: Benefits of 501(H) Election
September 2006 |
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"Lobbying" v. "Partisan Political Activity". Understanding the critical difference can protect the tax exempt status of non-profit corporations. Read about available options in federal tax law to protect your 501(c)(3) tax exempt status while you safely participate in lobbing activity.
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The Nonprofit Advocate - August 2006
August 2006 |
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News and information of interest to nonprofit businesses and corporations. |
The Nonprofit Advocate -- July 2006
July 2006 |
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News and information of interest to nonprofit organizations, including updated information on the charitable organization rules proposed by the Ohio Attorney General. |
Ohio Attorney General Issues Proposed Rules on Charitable Transparency
June 2006 |
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Bulletin on a 46-page set of proposed rules, released June 29, 2006 by the Ohio Attorney General, calling for nonprofit hospitals and other Ohio charities to adopt various policies and provide significant amounts of information to the state concerning their activities. |
The Nonprofit Advocate - June 2006
June 2006 |
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News and information of interest to nonprofit businesses and corporations. |
IRS Begins Hospital Community Benefit Inquiries
June 2006 |
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Bulletin on the IRS initiative to check tax exempt hospitals' compliance with the "community benefit" standard. |
IRS Releases Tax-Exemption Standards for Nonprofit Housing Organizations
June 2006 |
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Bulletin discussing new uniformn IRS standards for processing exemption applications filed by tax-exempt housing organizations. |
IRS Begins Community Benefit Inquiries - Hospitals Contacted
June 2006 |
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Article discussing IRS initiative in which up to 600 tax-exempt hospitals may soon begin receiving inquiries from the IRS focusing on their compliance with the "community benefit standard" for tax-exemption. |
Ohio Tax Decision May Have Major Impact on Charity Care Standards for Hospital Real Property Tax Exemptions
June 2006 |
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Bulletin on a decision by the Ohio Board of Tax Appeals which dealt the Tax Commissioner a partial defeat in his attempts to narrow the scope of the charitable use exemption from real property taxes. |
The Nonprofit Advocate - May 2006
May 2006 |
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News and information of interest to nonprofit organizations. |
Recent Changes Impact Private Corporations, Their Subsidiaires and Their Officers When State Funding is Accepted
May 2006 |
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A recent Ohio Supreme Court decision and Ohio legislation will heighten the scrutiny permitted by the state of corporations that accept state funding. |
IRS Announces Targeted Audits of Qualified 501(c)(3) Bonds With Window to Correct Post-Issuance Failures
May 2006 |
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Bulletin on a major IRS income tax audit initiative, focusing on post-issuance compliance, targeting qualified 501(c)(3) bonds issued on behalf of tax-exempt hospitals, housing agencies and other nonprofit organizations engaging in economic development. |
The Nonprofit Advocate - April 2006
April 2006 |
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News and information of interest to nonprofit organizations. |
Ohio Supreme Court Issues Show Cause Order for Real Property Tax Exemption: Will Filings be Considered Practice of Law?
April 2006 |
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Discussion of Ohio Supreme Court order suggesting that the preparation and filing of property tax exemption applications may be the practice of law, requiring that these applications be prepared and filed by attorneys.
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The Nonprofit Advocate - March 2006
March 2006 |
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News and information of interest to nonprofit organizations. |
The Nonprofit Advocate - February 2006
February 2006 |
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News and information of interest to nonprofit organizations. |
The Nonprofit Advocate - January 2006
January 2006 |
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News, updates and information for nonprofit organizations. |
New Definition of Nonprofit for CAT Purposes May Impact Hospitals, Pension Plans
December 2005 |
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Bulletin discussing the applicability of the new Ohio commercial activity tax to nonprofit health care organizations. |
The Nonprofit Advocate - December 2005
December 2005 |
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News and updates for nonprofit organizations, including information on new nonprofit definition under Ohio CAT tax legislation. |
The Nonprofit Advocate - November 2005
November 2005 |
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News and updates for nonprofit organizations, including updates on deferred compensation plans.
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The Nonprofit Advocate - October 2005
October 2005 |
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News and information for nonprofit organizations regarding legislation and regulatory matters. |
The Nonprofit Advocate - September 2005
September 2005 |
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News and updates for nonprofit organizations, including information on amendments to Ohio's nonprofit corporation statutes. |
An Overview of Ohio Ethics Laws: A Corporate Guide for Entertaining Public Officials
September 2005 |
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The Bricker & Eckler government relations attorneys have prepared this bulletin as a compliance guide to the Ohio ethics laws on public official entertainment. |
Employment Bulletin: Recent Development Regarding Breast Feeding in Public Places
September 2005 |
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Bulletin on new Ohio law regarding breast feeding in public places and at the workplace. |
The Nonprofit Advocate - August 2005
August 2005 |
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News and information for nonprofit organizations, including information on Ohio CAT tax. |
The Nonprofit Advocate - July 2005
July 2005 |
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News and updates for nonprofit organizations, including information on the final report of the Panel on the Nonprofit Sector. |
The Nonprofit Advocate - June 2005
June 2005 |
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News and updates for our nonprofit clients, including IRS activity. |
The Nonprofit Advocate - April 2005
May 2005 |
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News and updates of interest to nonprofit organizations, including information on U.S. Senate hearings on oversight of tax-exempt organizations. |
The Nonprofit Advocate - March 2005
March 2005 |
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News and updates of interest to nonprofit organizations. |
The Nonprofit Advocate - February 2005
February 2005 |
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News and updates of interest to nonprofit organizations. |
The Nonprofit Advocate - January 2005
January 2005 |
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Newsletter with news and updates of interest to our nonprofit organization clients, including IRS information. |
Campaign Finance Legislation: Am. Sub. H.B. 1
January 2005 |
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Analysis of Ohio Am. Sub. H.B. 1 which contains significant reforms changing a number of Ohio’s campaign finance laws and is effective March 31, 2005. |
The Nonprofit Advocate - December 2004
December 2004 |
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Newsletter with news and updates of interest to our nonprofit organization clients, including IRS information. |
Employment Bulletin: Employers May Be Able to Use Employment Applications to Limit the Time Period During Which an Employee Can Bring Suit
December 2004 |
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Discussion of 6th Circuit Court of Appeals decision permitting a shortened civil lawsuit statute of limitations when included in a signed employment application. |
Employment Bulletin: Workers' Compensation Intentional Tort Bill Passed
December 2004 |
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Bulletin on Ohio HB 498 which requires an intentional tort plaintiff employee to prove that the employer acted with intent to injure. |
Employment Bulletin: Discrimination Based on Sexual Stereotyping of Transsexuals or Homosexuals - A New Basis for Employment Liability
December 2004 |
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Bulletin discussing a 6th Circuit Court of Appeals decision holding that a transsexual male employee may maintain a claim for sexual discrimination. |
The Nonprofit Advocate - November 2004
November 2004 |
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Bulletin with news and updates of interest to our nonprofit organization clients, including IRS information. |
The Nonprofit Advocate - October 2004
October 2004 |
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Bulletin updating some recent developments, including passage of American Jobs Creation Act, Section 527 disclosure requirements, and IRS approval of donor managed investment accounts. |
Nonprofit Organization Update - September 2004
September 2004 |
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Bulletin for our nonprofit organization clients discussing IRS and FEC crack-down on "Section 527" groups. |
The Nonprofit Advocate - September 2004
September 2004 |
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Bulletin discussing IRS guidelines on when issue campaigns will be considered non-taxable lobbying or taxable political activities. |
The Nonprofit Advocate - August 2004
August 2004 |
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Bulletin designed for non-profit organizations detailing IRS activities including aggressive audits, pending legislation and lawsuits against exempt organizations. |
Nonprofit Organization Update - August 2004
August 2004 |
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Bulletin for our nonprofit organization clients regarding lawsuits charging improper electioneering by religous groups and attacks on hospital tax-exempt status. |
Government Initiatives Take Aim at Corporate Governance and Executive Compensation of Exempt Organizations
August 2004 |
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Bulletin describing the heightened scrutiny of tax-exempt health care organizations by the IRS. |
Nonprofit Organization Update - July 2004
July 2004 |
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Bulletin for our nonprofit organization clients regarding IRS charitable contributions rulings. |
The Nonprofit Advocate - July 2004
July 2004 |
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Bulletin on church and religious organizations compliance with IRS requirements on political campaign activities. |
Ancillary Joint Ventures With For-Profit Entities
May 2004 |
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Bulletin on June 1, 2004 IRS Revenue Ruling on the tax consequences to a tax-exempt organization arising from participation in an "ancillary" joint venture with a for-profit entity.
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The Rules Governing Faxed Communications, Newsletters and Advertising Are About to Change
May 2004 |
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Bulletin discussing new federal rules governing faxed communications, newsletters, and advertisements by corporations and associations that contact existing or potential customers or members. |
Federal Appeals Court Affirms IRS Requirements for Non-Profit Control of Joint Ventures
November 2003 |
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Bulletin discussing St. David's Health Care System v. United States on nonprofit control of joint ventures. |
ohioconstructionlaw.com Newsletter -- February 2002
February 2002 |
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This issue includes a lead article entitled "State Develops New Procedures for Resolving Construction Disputes with Ohio or its Colleges;" Holman and Gillis on Construction Documents; a legislative and judicial update; upcoming seminars and events, OSHA Corner
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