Publications
07/02/20 – Newsletter
Jodi P. Patt Chicago Nonprofit Update: Implementation of New Lobbying Ordinance Delayed Until January 1, 2021 Tax-Exempt Organizations Alert Jodi P. Patt, Norah L. Jones, Jacob L. ZerkleMany Chicago nonprofits were relieved that implementation of the City’s new Governmental Ethics Ordinance (the “Amended Ordinance”) was delayed from its original effective date of January 1, 2020, to April 20, 2020, and then to July 1, 2020. In a... Read More
06/18/20 – Newsletter
Attention Sponsors of 403(b) Plans: You May Need to Take Action by June 30 Tax-Exempt Organizations Alert Michael C. Wieber
04/14/20 – Newsletter
Additional Filing Extensions for Tax-Exempt Organizations Tax-Exempt Organizations Alert Norah L. Jones, Jodi P. Patt, Corbin J. Morris, Zeljko Popovic
04/07/20 – Newsletter
Paycheck Protection Program Update: Many Religious Organizations Exempt from SBA Affiliation Rules (and Other Good News!) Tax-Exempt Organizations Alert Norah L. Jones, Jodi P. Patt, Corbin J. Morris, Jacob L. Zerkle, Zeljko Popovic
04/01/20 – Newsletter
The CARES Act: Impact on Charitable Organizations Tax-Exempt Organizations Alert Norah L. Jones, Jodi P. Patt, Amanda K. Blaising, Corbin J. Morris, Patricia S. Marx
03/30/20 – Newsletter
IRS Provides Limited Coronavirus Pandemic Tax Filing and Income Tax Relief to Tax-Exempt Organizations Tax-Exempt Organizations Norah L. Jones, Jodi P. Patt, Zeljko Popovic
03/30/20 – Newsletter
More Federal Disaster Declarations (Including for Illinois): What it Means for Charitable Relief Funds Tax-Exempt Organizations Alert Norah L. Jones, Jodi P. Patt, Amanda K. Blaising, Corbin J. Morris, Patricia S. Marx
03/24/20 – Newsletter
How to Assist When Disaster Strikes: Relief Guidance for Charitable Organizations Tax-Exempt Organizations Norah L. Jones, Jodi P. Patt, Amanda K. Blaising, Corbin J. Morris, Patricia S. Marx
01/15/20 – Newsletter
Chicago’s Lobbying Ordinance: Off to a Good Start for Nonprofits in 2020! (i.e., Much-Needed Guidance for Nonprofits with Respect to the City’s New Lobbying Ordinance) Tax-Exempt Organization Alert Jodi P. Patt, Norah L. Jones, Jacob L. Zerkle
12/23/19 – Article
It's the Most Wonderful Time of the Year...To Repeal and Simplify Unpopular Tax Laws for Tax-Exempt Organizations! Tax-Exempt Organizations Alert Patricia S. Marx and Jodi Patt
10/28/19 – Newsletter
Caution Ahead! New City of Chicago Ordinance Requires More Nonprofit Employees and Directors to Register as Lobbyists Tax-Exempt Organizations Alert Norah L. Jones, Jodi P. Patt, Martin Childs IV
10/23/19 – Newsletter
Should Churches (e.g., Mosques, Temples, and Synagogues) and Other Church-Affiliated Organizations Apply for Recognition of Tax Exemption from the IRS? It Depends. Tax-Exempt Organizations Alert Norah L. Jones, Jacob L. Zerkle
07/02/19 – Newsletter
Attention Illinois Nonprofits! Ballot Measure Advocacy Related to the Fair Tax Amendment May Constitute “Lobbying” Under Federal Tax Law Tax-Exempt Organizations Alert Norah L. Jones, Jodi P. Patt, Jacob L. Zerkle
12/13/18 – Newsletter
IRS Provides Limited Clarification for Certain Tax-Exempt Employers Tax-Exempt Organizations Alert Michael C. Wieber, Norah L. Jones and Jacob L. Zerkle
09/18/18 – Presentation
“Tax Exempt Organizations: The Basics” Chicago Bar Association, Young Lawyers Section – Federal Taxation Committee Corbin J. Morris, Jacob L. Zerkle
09/18/18 – Newsletter
Final Regulations: Substantiation and Reporting of Charitable Contributions Tax-Exempt Organizations Alert Norah L. Jones, Patricia Spiccia
08/29/18 – Newsletter
IRS Issues Guidance for New UBTI “Siloing” Rules under Section 512(a)(6) Tax-Exempt Organizations Alert Patricia A. Hintz, Cathleen T. Yu, Corbin J. Morris
08/22/18 – Newsletter
Proposed Regulations Clarify Section 965 Treatment for Private Foundations Tax-Exempt Organizations Alert Patricia A. Hintz, Cathleen T. Yu, Corbin J. Morris
07/30/18 – Newsletter
Five Pitfalls of Putting Robert’s Rules of Order in Your Non-Profit’s Bylaws Tax-Exempt Organizations Alert Norah L. Jones, Jodi P. Patt, Jacob L. Zerkle
02/16/18 – Newsletter
New Excise Tax on “Excess” Compensation of Employees of Tax-Exempt Organizations Tax-Exempt Organizations Alert Norah L. Jones, Janice E. Rodgers, Patricia M. Spiccia
02/15/18 – Newsletter
Trap for the Unwary! Employee Transportation and Parking Benefits Might Be Taxable Tax-Exempt Organizations Alert Norah L. Jones, Jodi P. Patt
02/09/18 – Newsletter
“Newman’s Own” Exception for Excess Business Holdings Included in Bipartisan Budget Act of 2018 Tax-Exempt Organizations Alert Norah L. Jones, Corbin J. Morris
12/19/17 – Newsletter
The Final Version of the Tax Cuts and Jobs Act: The Tax-Exempt Provisions that Survived the Conference Committee Tax-Exempt Organizations Alert Norah L. Jones, Janice E. Rodgers, Jodi P. Patt
12/13/17 – Newsletter
IRS Provides Guidance Regarding the Use of Donor Advised Funds to Satisfy Pledges and Addresses Other Donor Advised Fund Questions Tax-Exempt Organizations Alert Jodi (Pellettiere) Patt, Janice E. Rodgers, Patricia M. Spiccia
12/04/17 – Newsletter
The Senate-Passed Version of the Tax Cuts and Jobs Act: Fewer Changes Specifically for Tax-Exempt Organizations Tax-Exempt Organizations Alert Janice E. Rodgers, Norah L. Jones, Jodi P. Patt
11/16/17 – Newsletter
Major Changes for Tax-Exempt Organizations Move Forward: Comparing House and Senate Versions of the Tax Cuts and Jobs Act Tax-Exempt Organizations Alert Janice E. Rodgers, Norah L. Jones, Jodi P. Patt
11/09/17 – Newsletter
Implications for Tax-Exempt Organizations of the Tax Cuts and Jobs Act Tax-Exempt Organizations Alert Janice E. Rodgers, Norah L. Jones, Jodi P. Patt
10/09/17 – Newsletter
Assisting Employees Impacted by Natural Disasters Tax-Exempt Organizations Alert Janice E. Rodgers, Patricia Spiccia
06/15/17 – Presentation
"Considerations for Use of Donor Advised Funds for Charitable Giving" Evanston Community Foundation By Kirk A. Hoopingarner
04/16/17 – PowerPoint Presentation
“Tax‐Exempt Organizations: The Basics” Chicago Bar Association, Young Lawyers Section – Federal Taxation Committee Corbin J. Morris & Amanda Blaising
Jodi P. Patt
