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Final Tax-Exempt Organizations Executive Compensation Excise Tax Regulations Released

On January 11, 2021, the Department of the Treasury and the Internal Revenue Service released final regulations (the “Final Regulations”) providing guidance on the excise tax under section 4960 of the Internal Revenue Code (the “Code”), which applies to certain executive compensation arrangements of tax-exempt organizations and their related organizations.

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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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