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IRS Issues Guidance on Executive Compensation Excise Tax for Tax-Exempt Organizations

In Notice 2019-09, issued December 31, 2018 (the “Notice”), Treasury and the IRS have provided interim guidance on the excise tax on certain executive compensation arrangements under section 4960 of the Internal Revenue Code. This new provision was enacted as part of the Tax Cuts and Jobs Act at the end of 2017. The Notice, which spans more than ninety pages, is primarily structured in a question and answer format and clarifies many ambiguities in section 4960.

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Compensation and Unrelated Business Income are Focus of IRS Colleges and Universities Report

Practices: Tax-Exempt Organizations, Tax

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