News & Insights: magdalena czerniawski

Disaster Relief: What Are the Options for Nonprofits?


By Magdalena M. Czerniawski  |  September 27, 2021

Nonprofits that want to help current or former employees struggling with economic fallout from COVID-19 and natural disasters should evaluate federal and state requirements when deciding how to help.  

Decoding Fundraising and
Schedule G


By Magdalena M. Czerniawski  |  July 30, 2021

With a year of virtual galas behind us we are starting to see them reported on financial statements and tax returns. There were quite few nuances and differences between these two financial documents pre Covid-19, and now with fundraising events being virtual we see even more differences.

For Nonprofits, E-filing Required for Most Tax and Information Returns


By Magdalena M. Czerniawski  |  June 18, 2021

As the IRS requires increasingly more tax and information returns to be filed electronically, nonprofits are finding that E-filing is faster, more accurate and results in faster refunds when they are due. However, smaller nonprofits accustomed to filing paper returns are sometimes challenged
by e-filing.

Nonprofit Alert: Additional New York State Filing Required by May 15


By Magdalena M. Czerniawski  |  May 5, 2021

As a result of changes to Executive Law 172-B, certain organizations registered with the New York State Attorney General are required to file documents with the New York Department of State by May 15.

Final Regulations on Exempt Organization Excess Renumeration


By Magdalena M. Czerniawski  |  March 26, 2021

An overview of the final IRS regulations on the taxation of excess executive compensation for tax-exempt organizations.

IRS Issues Final SILO Regulations for Nonprofits


By Magdalena M. Czerniawski  |  January 29, 2021

The IRS has issued final regulations providing guidance on how an exempt organization subject to unrelated business taxable income (UBTI) determines if it has more than one unrelated trade or business.

Navigating New York’s Rules on Tax Exemption


By Magdalena M. Czerniawski |  Robert Lyons  |  September 12, 2020

New York’s extremely complicated rules involving the exemption of tax-exempt organizations can be overlooked when an organization is formed or begins to do business in New York.

IRS Issues Proposed Regulations for Taxation of Nonprofit Executive Compensation


By Magdalena M. Czerniawski |  Robert Lyons  |  July 1, 2020

On June 11, 2020, the Treasury Department issued proposed regulations regarding the taxation of nonprofit executive compensation.

Internal Revenue Service Issues Final Regulations on Donor Disclosure Requirements


By Magdalena M. Czerniawski |  Robert Lyons  |  June 8, 2020

After much deliberation, on May 26, 2020, the IRS issued Treasury Decision (T.D.) 9898, which includes final regulations on donor disclosure requirements as well as some technical corrections.

Charitable Contributions Enhancement Under the CARES Act


By Magdalena M. Czerniawski  |  May 27, 2020

The recently enacted CARES Act includes provisions directly impacting the nonprofit community.

Guidance for Applying ‘Silo’ Rules to Unrelated Business Taxable Income


By Magdalena M. Czerniawski |  Robert Lyons  |  April 28, 2020

On April 23, 2020, the Treasury Department issued proposed regulations for applying UBTI "silo" rules for tax-exempt organizations.

Not-for-Profit Raffles: Don't Gamble with Federal and State Requirements


By Magdalena M. Czerniawski |  Robert Lyons  |  March 26, 2020

Partner Magdalena M. Czerniawski and Director Robert Lyons discuss the federal and state filing requirements that not-for-profits engaging in raffle activities should be aware of.

Additional Revenue Sources for Nonprofits


By Magdalena M. Czerniawski  |  March 25, 2020

Partner Magdalena Czerniawski examines how reduced government funding has led nonprofit organizations to look for alternative revenue sources.

Nonprofit Alert: IRS Issues Guidance on Refunds for Paid Qualified Transportation Taxes


By Magdalena M. Czerniawski |  Robert Lyons  |  January 23, 2020

The IRS has issued guidance on the steps nonprofits will need to take in order to claim a refund on taxes paid under Section 512(a)(7), commonly known as the “Transportation Tax.”

Philanthropy Isn’t Dead – An Update on Charitable Giving Post Tax Reform


By Magdalena M. Czerniawski  |  December 26, 2019

People are willing to donate and not just because of the tax benefits. Magdalena M. Czerniawski, Tax Director in our Nonprofit, Government & Healthcare Group examines the impact of the 2017 Tax Cuts and Jobs Acts on charitable contributions.

President Trump Signs Further Consolidated Appropriations Act Into Law


By Magdalena M. Czerniawski |  Robert Lyons  |  December 23, 2019

As expected, President Trump signed into law H.R. 1865 (The Further Consolidated Appropriations Act, 2020) on Friday, December 20, 2019. Two of the law’s provisions have a significant impact on nonprofit organizations.

Bipartisan Support for Repeal of Tax on Nonprofit Transportation Benefits


By Magdalena M. Czerniawski |  Robert Lyons  |  December 18, 2019

A bipartisan tax relief proposal, which includes the repeal of the tax on transportation benefits, passed the U.S. House of Representatives on December 17, 2019 and is expected to be passed by the Senate and signed by the President shortly.

Is it Time to Update Your Form 990 Compensation Study?


By Magdalena M. Czerniawski  |  October 1, 2019

Considering both the “old” Form 990 and the new tax law, it’s time for organizations to review their policies for establishing compensation and also ensure that the basis for that compensation is still relevant. 

The Taxpayer First Act of 2019: What Exempt Organizations Need to Know


By Magdalena M. Czerniawski  |  October 1, 2019

The Taxpayer First Act of 2019 (“Act”) was signed into law by President Trump on July 1, 2019. It includes several provisions that are important to exempt organizations, as they will bring about filing changes.

Form 990-T Fiscal Year Filers: Why Did I Get This Notice?


By Magdalena M. Czerniawski |  Robert Lyons  |  October 1, 2019

Many nonprofit organizations that fell under the category of 2017 fiscal year filer are receiving an unexpected balance due or refund notices. Tax Director Magdalena M. Czerniawski examines the IRS changes responsible for these notices.

What Does the Landmark Wayfair Ruling Mean to Nonprofits?


By Magdalena M. Czerniawski  |  July 1, 2019

In the wake of the Wayfair ruling, even exempt organizations should be mindful of their sales activities in various states and should aim to know and monitor state sales tax thresholds in order to stay in compliance.

Nonprofit Alert: Change to Nondiscrimination Reporting Policy for Schools


By Magdalena M. Czerniawski |  Robert Lyons  |  May 23, 2019

After forty-four years, one of the Internal Revenue Service’s oldest requirements has passed into history, in favor of an update that recognizes how much more efficiently today’s technology allows us to communicate.

Nonprofit Tax Update: What We’ve Learned About the TCJA Provisions Affecting Exempt Organizations


By Magdalena M. Czerniawski  |  April 2, 2019

Since the enactment of the TCJA, the IRS has issued interim guidance on each of the four provisions directly affecting exempt organizations, providing clarity on the treatment of these provisions and what organizations can expect moving forward.

IRS Issues Interim Guidance on Excise Taxes for Nonprofit Executive Compensation


By Magdalena M. Czerniawski  |  January 9, 2019

On Monday, December 31, 2018, the Internal Revenue Service issued Notice 2019-09 offering interim guidance for nonprofit executive compensation under Section 4960 of the Internal Revenue Code, which imposes an excise tax of 21 percent (or current rate) on remuneration in excess of $1 million and any excess parachute payments paid by an applicable tax-exempt organization to a covered employee.

Tax Reform's Impact on Charitable Contributions


By Magdalena M. Czerniawski |  Robert Lyons  |  December 20, 2018

Almost a year ago, the Tax Cuts and Jobs Act (TCJA) brought major tax reform to individuals, for-profit businesses and not-for-profit entities. 

IRS Issues Guidance for Determining Nondeductible Parking Fringe Benefits


By Magdalena M. Czerniawski  |  December 20, 2018

While two sections of the Tax Cuts and Jobs Act (“the Act”) - Code section 512(a)(6) and Code section 512(a)(7) - have a direct and significant bearing on tax-exempt organizations, very little guidance has been forthcoming since the law was passed almost a year ago.

Nonprofit Alert: Cuomo Signs Bill Exempting Nonprofits from NY Transportation Tax


By Robert Lyons |  Magdalena M. Czerniawski  |  December 13, 2018

On Friday, December 7, 2018, Governor Cuomo signed into New York law the much-anticipated bill exempting nonprofits who provide pre-tax transportation and parking benefits from the New York State level transportation tax. 

Nonprofit Alert: New IRS Guidance on UBTI Silos


By Magdalena M. Czerniawski |  Robert Lyons  |  September 4, 2018

On August 21, 2018, the IRS issued a Notice about new Code section 512(a)(6), which changes the way exempt organizations calculate unrelated business taxable income (UBTI). Each line of business must now be recognized separately, resulting in significant accounting changes and unanswered questions for many exempt organizations, specifically in the areas of partnership interests and net operating losses (NOLs).