Author
Laura Kalick
Laura Kalick is an attorney with over 40 years of nonprofit tax experience and founder of Kalick Law LLC in Washington, DC.
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GovernanceArticleOver 5 years old
Association Subsidiaries and Affiliates: Understand the Options
Section 501(c)(6) associations seeking potential new sources of revenue could consider adding a 501(c)(3) organization, taxable subsidiary, or…
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OperationsArticleOver 5 years old
Good Counsel: New Silo Rules for UBIT
Tax reform brought changes that could raise your unrelated business income tax bill.
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OperationsArticleOver 5 years old
How UBIT Silos Are Changing Nonprofit Tax Calculations
The Tax Cuts and Jobs Act of 2017 added new sections to the Internal Revenue Code regarding the…
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OperationsArticleOver 5 years old
IRS Ramps Up Scrutiny Of UBIT Losses
An important part of associations' annual tax-filing ritual is reporting their income from business activities unrelated to their…
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Good Counsel: IRS Ramps Up Scrutiny of UBIT Losses
Document your UBIT losses carefully if you’re offsetting your unrelated business income.
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GovernanceArticleOver 5 years old
Good Counsel: Fraud and Form 990
How to disclose a significant “diversion of assets” with Form 990.
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Marketing / CommunicationsArticleOver 5 years old
Good Counsel: And Now, a Word About Sponsors
Know how the IRS views your sponsorship revenue.
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Good Counsel: The IRS’ Voluntary Classification Settlement Program
The IRS' Voluntary Classification Settlement Program helps settle classification problems.
