Title Date Authors Type Download
New IRS Annual Information Return Required for Small Tax-Exempt Organizations – Form 990-N (e-Postcard) May 1, 2008 Sharon C. Lincoln, Shirin Philipp Alert

Nonprofit Alert - May 1, 2008

SUMMARY

Until now, most small tax-exempt organizations, defined as those with gross receipts of $25,000 or less per year, have not been required to file an annual information return with the Internal Revenue Service (the “IRS”). 

However, small tax-exempt organizations must now file an annual electronic information return – the Form 990-N, also known as the e-Postcard. This requirement covers all tax periods beginning after December 31, 2006. The e-Postcard must be filed no later than the 15th day of the 5th month following the end of the organization’s tax year. For example, an organization whose tax year ends December 31 must submit the e-Postcard by the following May 15.

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Doing Business in Massachusetts Aug 14, 2007 Arlene L. Bender, Michael N. Glanz eBook Download

A Guide to U.S. and Massachusetts Law for Non-U.S. Businesses

SUMMARY

This guide is intended to provide foreign businesspeople with an introduction to the basic kinds of laws and regulations that affect the conduct of business in the United States, and particularly in the Commonwealth of Massachusetts. The level of detail is varied, reflecting the nature of the legal areas discussed. For example, environmental law and taxation are subjects of detailed and technical regulation, while labor relations are governed as much by custom and practice as by direct regulation.

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