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For a number of years, LLCs have applied for, and the IRS has issued determination letters recognizing LLCs as tax exempt under section 501(c)(3), even though the Treasury regulations do not specifically address LLCs and the Treasury Department and the IRS had not issued formal guidance on this issue. Notice 2021-56 issued October 21, 2021 represents the first formal guidance from the IRS on the standards an LLC must satisfy to receive a determination letter recognizing it as tax-exempt under section 501(a) and described in section 501(c)(3). This program will discuss the current requirements and the issues on which the IRS has requested comments.
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Sponsored by: Exempt Organization Committee of the D.C. Bar Taxation Community Related Community of Interest: D.C. Bar Law Student Community
Speakers:
Courtney Aladro, Board Member and Policy Committee Chair, National Association of State Charity Officials, Chief of the Non-Profit Organizations/Public Charities Division of the Massachusetts Attorney General’s Office
Christopher A. Hyde, Co-author of IRS Notice 2021-56, Office of Associate Chief Counsel, Internal Revenue Service
Katherine T. LaBeau, Elias Law Group LLP
Mike Repass, Office of Associate Chief Counsel, Internal Revenue Service
Carrie Garber Siegrist, KPMG LLP Washington National Tax
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$40.00
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$0.00
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$15.00
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$20.00
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$20.00
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$20.00
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