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Corporate Taxation

Individual Compensation Reporting of Non-Taxable Benefits for Non-Profit Organizations: A Semi-Transparent Picture

Most organizations exempt from federal income tax under section 501(a) of the Internal Revenue Code (Code) are required to file Form 990, Return of Organization Exempt from Income Tax, and report the compensation of officers, directors, and trustees, as well as certain key employees with significant responsibilities in terms of decision-making for the organization’s operations.