The adoption of a stringent pay-to-play ordinance is at the top of the Christie Administration’s 2011 Best Practices Checklist.  A copy of the checklist can be found here. The best practices check list is designed to provide standards by which … Continue reading →

Recently, the IRS released a Private Letter Ruling on hospitals and political activity.  Although it seems almost nonsensical to link a 501(c)(3) with political activity, the Private Letter Ruling advises that a hospital’s indirect initiation of a PAC would not … Continue reading →

As we previously discussed  here, recent press reports had indicated that the IRS was planning to enforce a gift tax against donors of IRC 501(c)(4) organizations.  Now comes word from the IRS that no “examination resources” should be expended on … Continue reading →